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Autor
Cieślukowski Maciej (Poznań University of Economics and Business)
Tytuł
Taxation of Public Pensions in European Union Countries
Źródło
Economics and Business Review, 2024, vol. 10 (24), nr 2, s. 60-91, rys., tab., bibliogr. 31 poz.
Słowa kluczowe
Emerytury, Opodatkowanie, Ubezpieczenia emerytalne, Ubezpieczenia społeczne, Koszty pracy
Pensions, Taxation, Pension insurance, Social insurance, Labour costs
Uwagi
Klasyfikacja JEL: H2, H55, J26, J32
summ.
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Abstrakt
The aging of society is one of the most important trends shaping the social, economic and political life of the 21st century. However, with the increasing number of people of retirement age, the problem of ensuring adequate conditions for a longer life arises. The state influences these conditions through the pension security system, including taxation of pensions. The paper attempts to answer the question whether taxation of remunerations and public pension benefits may have a significant impact on making decisions about choosing a country of work in the common market. For this purpose, Member States have been ranked in terms of two dimensions - the conditions of taxation of wages and the conditions of taxation of retirement benefits. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Pełny tekst
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Bibliografia
Pokaż
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  4. Cremer, H., Lozachmeur, J.M., & Pestieau, P. (2008). Social security and retirement decision: A positive and normative approach. Journal of Economic Surveys, 22, 213-233.
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  7. Euromod. (2011-2022). Euromod country reports, models 2011-2022. Tax-benefit microsimulation model for the European Union. https://euromod-web.jrc.ec.europa.eu/resources/country-reports
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  12. Ferrarini, T., & Nelson, K. (2003). Taxation of social insurance and redistribution: A comparative analysis of ten welfare states. Journal of European Social Policy, 13(1), 21-33.
  13. Fratica-Dragomir A.M. (2023). The public pension system in Austria, Lichtenstein, Germany. Univers Strategic-Revistă de Studii Strategice Interdisciplinare și de Securitate, 4(56), 77-99.
  14. Genser, B., & Holtzmann, R. (2021). Frontloaded income taxation of old-age pensions: For efficiency and fairness in a world of international labor mobility. CESifo Economic Studies, 67(1), 61-77.
  15. Ivaškaitė-Tamošiūnė, V., & Thiemann, A. (2021). The budgetary and redistributive impact of pension taxation in the EU: A microsimulation analysis. European Commission, JRC Working Papers on Taxation and Structural Reforms, 08/2021. https://joint-research-centre.ec.europa.eu/document/download/1be7f6da-86e2-4994-a237-24fa7bbe14fe_en
  16. Iwacewicz-Orłowska, A., & Sokołowska, D. (2018). Ranking of EU countries in terms governance indicators in 2010 and 2015, using the Hellwig method. Ekonomia i Środowisko, 23(3), 50-62.
  17. Jankowiak, M. (2021). The EU Member States' national healthcare systems compared using the single synthetic index. Economics and Business Review, 7(2), 37-49.
  18. Jun, B.W., Park, S.J., & Yoon, S.M. (2023). Effects of socio-economic factors on governmental tax expenditures for private pensions in selected OECD countries. The Singapore Economic Review, 68(5), 1599-1611.
  19. Keenay, G., & Whitehouse, E. (2003). The role of the personal tax system in old-age support: A survey of 15 countries. Fiscal Studies, 24(1), 1-21.
  20. Kluzek, M. (2022). Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej. Studia BAS, 4(72), 53-71.
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  22. Lozachmeur, J.M. (2006). Optimal age-specific income taxation, Journal of Public Economic Theory, 8, 697-711.
  23. Manor, M., & Ratajczak, J. (2020). Shift to private pension system: The case of Poland and Israel. Economics and Business Review, 6(1), 82-102.
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  28. Shi, J., & Kolk, M. (2022). How does mortality contribute to lifetime pension inequality? Evidence from five decades of Swedish taxation data. Demography, 59(5), 1843-1871.
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Cytowane przez
Pokaż
ISSN
2392-1641
Język
eng
URI / DOI
https://doi.org/10.18559/ebr.2024.2.1140
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