Год издания: 2003
В продаже с 18.01.2012
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Book DescriptionThis book focuses on pension policies in Europe and interestingly includes comparisons both within the EU and between EU countries and the US. The authors show how different countries are confronted with similar problems and that comparison of national experiences may be of great help for the ?open method of coordination? now adopted in the EU. The papers deal mainly with the effects of the huge payroll tax differentials between countries on individual retirement choices andthe labor market, with taxation of contributions and pensions, and with the portability of occupational pensions. The main impact on labor supply is shown to be early retirement due to actuarially unfair pension formulae. The authors also argue that the US experience shows that taxation of contributions and savings for old-age may not generate the hoped for incentive effects, while an example of inconsistent taxation of pensions is offered by Germany. Finally, it is shown that limited...