Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes:
This paper provides, for all OECD countries, an estimate of the net tax cost per currency unit of contribution to a tax-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone on accrued income and of revenues collected...
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| Main Author: | |
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| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2004
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| Series: | OECD Economics Department Working Papers
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| Subjects: | |
| Online Access: | Volltext |
| Summary: | This paper provides, for all OECD countries, an estimate of the net tax cost per currency unit of contribution to a tax-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone on accrued income and of revenues collected on benefit withdrawals corresponding to a unit contribution made in a given year. The net tax cost is first calculated for nine (five-year) age groups, which have different relative income levels and investment time horizons, and is then averaged across age groups. In order to take into consideration the relevant country-specific features of savings taxation, the paper also provides an overview of the tax treatment of private pension arrangements and alternative savings vehicles. The results indicate that the size of tax subsidy varies significantly across countries, ranging from nearly 40 cents per unit of contribution (Czech Republic) to around zero (Mexico, New Zealand). Over half of ... |
| Physical Description: | 1 Online-Ressource (107 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/387535760801 |
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| spelling | Yoo, Kwang-Yeol Verfasser aut Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes Kwang-Yeol Yoo and Alain de Serres = Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite / Kwang-Yeol Yoo et Alain de Serres Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite Paris OECD Publishing 2004 1 Online-Ressource (107 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers This paper provides, for all OECD countries, an estimate of the net tax cost per currency unit of contribution to a tax-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone on accrued income and of revenues collected on benefit withdrawals corresponding to a unit contribution made in a given year. The net tax cost is first calculated for nine (five-year) age groups, which have different relative income levels and investment time horizons, and is then averaged across age groups. In order to take into consideration the relevant country-specific features of savings taxation, the paper also provides an overview of the tax treatment of private pension arrangements and alternative savings vehicles. The results indicate that the size of tax subsidy varies significantly across countries, ranging from nearly 40 cents per unit of contribution (Czech Republic) to around zero (Mexico, New Zealand). Over half of ... Economics de Serres, Alain ctb https://doi.org/10.1787/387535760801 Verlag kostenfrei Volltext |
| spellingShingle | Yoo, Kwang-Yeol Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes Economics |
| title | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes |
| title_alt | Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite |
| title_auth | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes |
| title_exact_search | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes |
| title_exact_search_txtP | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes |
| title_full | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes Kwang-Yeol Yoo and Alain de Serres = Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite / Kwang-Yeol Yoo et Alain de Serres |
| title_fullStr | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes Kwang-Yeol Yoo and Alain de Serres = Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite / Kwang-Yeol Yoo et Alain de Serres |
| title_full_unstemmed | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes Kwang-Yeol Yoo and Alain de Serres = Traitement fiscal des pensions privées dans les pays de l'OCDE et le coût fiscal net par unité de contribution à un plan d'épargne retraite / Kwang-Yeol Yoo et Alain de Serres |
| title_short | Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes |
| title_sort | tax treatment of private pension savings in oecd countries and the net tax cost per unit of contribution to tax favoured schemes |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/387535760801 |
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