The tax treatment of funded pensions is a critical policy choice in pension reform. In countries with mature funded systems, like the Netherlands, Switzerland, the United Kingdom and the United States, pension funds are worth 85 per cent of GDP on average. Pension funds in mature systems are large and could prove an attractive revenue target. They are a major force in private savings flows, supplying capital to industry and providing retirement incomes...
See More
DETAILS
-
2005/07/13
-
Brief
-
33389
-
1
-
1
-
2010/07/01
-
Taxation : the tax treatment of funded pensions
-
expenditure tax
Citation
Whitehouse,Edward R..
Taxation : the tax treatment of funded pensions (English). World Bank pension reform primer series Washington, DC: World Bank. http://documents.worldbank.org/curated/en/448291468780952365