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Taxation : the tax treatment of funded pensions : La tributacion : tratamiento fiscal de las pensiones capitalizadas (Spanish)

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...
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  • 2005/07/13

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  • 2010/07/01

  • La tributacion : tratamiento fiscal de las pensiones capitalizadas

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Citation

Whitehouse,Edward R..

Taxation : the tax treatment of funded pensions : La tributacion : tratamiento fiscal de las pensiones capitalizadas (Spanish). World Bank pension reform primer series Washington, DC: World Bank. http://documents.worldbank.org/curated/en/659251468762876946

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