rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: taxation of pensions
  name:
    name part: Holzmann, Robert
    role:
      role term: editor.
  name:
    name part: Piggott, John (John R.)
    role:
      role term: editor.
  name:
    name part: Fuest, Clemens
    name part: 1968-
    role:
      role term: editor.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: mau
    date issued: 2018
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (520 pages).
  abstract: Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. In this book, experts from a range of countries explore the interconnection. Their contributions are especially timely, given recent demographic and political developments including population aging that lengthens the time between contribution payment and benefit receipt, the mobility of capital and labor brought about by globalization, and the complexity of pension taxation within and between countries. In shedding light on these issues, the chapters document the various forms of taxation of pension systems; use economic theory to explain both qualitative and quantitative observations; and consider whether the observed interaction of taxation and pensions is efficient. Theoretical overviews are followed by rigorous analyses of pension taxation in specific countries, including Denmark, Sweden, Portugal, Australia, Germany, the United Kingdom, and the United States. Contributors Torben M. Andersen, Spencer Bastani, Hazel Bateman, Sr̲en Blomquist, Axel Br̲sch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik, Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric Koepcke, George Kudrna, Jukka Lassila, Luca Michelet to, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland
  note: Robert Holzmann and John Piggott, editors ; with support by Bernd Genser.
  subject:
    topic: Pensions
    topic: Taxation
  subject:
    topic: ECONOMICS/Public Economics
  classification: HJ4653.P5 T39 2018eb
  classification: 336.24/28
  identifier: 9780262347761
  identifier: 0262347768
  identifier: 9780262038324
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: OCoLC-P
    record creation date: 181112
    record change date: 20221121162743.7
    record identifier: in00004603032
    language of cataloging:
      language term: eng