Pension savings and capital taxation

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In this Subject: Economics

Source: OECD Economic Surveys, Volume 2008, Number 2, February 2008 , pp. 201-231(31)

Publisher: OECD - Organisation for Economic Co-operation and Development

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Abstract:

The Danish pension system is well-developed and almost unique in the OECD. It combines widespread take up of defined contribution pension schemes with high contribution rates set in collective agreements. The original targets for contribution rates have been reached and the system delivers good results, but there are a number of changes that could make it more robust and efficient. The flexibility of the institutional structure could be increased and, while leaving the key parameters of the pension taxation system as they are, other aspects of capital taxation could be improved.

Document Type: Review article

Publication date: 2008-02-01