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Type: Journal Articles Authors: Gordon Keenay and Edward Whitehouse ISSN: 0143-5671 (print); 1475-5890 (online)
Published in: Fiscal Studies, Vol. 24, No. 1, March 2003
Volume, issue, pages: Vo. 24, No. 1, pp. 1-21
JEL classification: H1, H2, H3
This paper examines the tax treatment of pensioners in 15 industrialised countries. Using a standard methodology, it calculates the average and marginal tax rates of older people and compares them with those of people of working age. These are then combined with a model of pension entitlements in different countries. This shows that tax differentials play an important role in old-age support. We discuss the appropriate way for the tax system to support pensioners and the implications for the tax treatment of private pensions. Search |
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