CESifo DICE Report 1/2016 (Spring): Taxation of Pensions

Section: Forum – Taxation of Pensions

Pension taxation has economic implications not only for the pensioners, but also for society as a whole. How does upstream or downstream taxation influence savings decisions, future rental income and the government budget? The institutional framework varies significantly within and between OECD countries, and taking a look over the borders can be useful when contemplating future reform. In the 1/2016 issue of the CESifo DICE Report, experts analyse pension taxation in different countries.