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Zonder onderwerpscode: economie

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Pensions and broader forms of retirement income do not stop at national borders. As part of globalization, individuals increasingly spend part of their working or retirement life abroad but want to keep or move their acquired rights, accumulated retirement assets, or benefits in payment freely across borders. This raises the issue of the portability and taxation of cross-border pensions in accumulation and disbursement. This paper addresses both portability and taxation issues from the angle of which type of pension scheme defined benefits (DB) or defined contributions (DC) is more aligned with globalization in establishing individual fairness, fiscal fairness, and bureaucratic efficiency. The paper shows that DC schemes tend to dominate DB schemes both at the level of portability and taxation.

Pensions and Retirement Systems --- Social Protections and Labor

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Taxation --- Economic policy --- Corporations --- Mathematical models --- Decision making --- Econometric models --- Austria --- -Economic policy --- -Taxation --- -Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- -Econometric models --- -Mathematical models --- -Econometric models. --- Taxation&delete& --- Decision making&delete& --- Ao-ti-li --- Ostmark --- Alpen- und Donau-Reichsgaue --- al-Nimsā --- Ausztria --- Østrig --- Avusturya --- Österreich --- Avstrii︠a︡ --- Autriche (Republic) --- Rakousko --- Deutschösterreich --- German Austria --- Republik Österreich --- Austrian Republic --- Avstrija --- Republic of Austria --- オーストリア --- Ōsutoria --- אוסטריה --- Osṭriyah --- Austro-Hungarian Monarchy --- Holy Roman Empire --- Econometric models. --- Taxation - Mathematical models --- Economic policy - Decision making - Mathematical models --- Corporations - Taxation - Austria - Econometric models --- Austria - Economic policy - 1945- - Econometric models

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impot sur le revenu --- scandinavie --- autriche --- inkomstenbelasting --- oostenrijk --- Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Taxation --- Droit économique