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Tax Treatment of Pensions and Pensioners

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The personal tax system plays an important role in old‐age support. Pensioners often do not pay social security contributions. Personal income taxes are progressive and pension entitlements are usually lower than earnings before retirement, so the average tax rate on pension income is typically less than the tax rate on earned income. In addition, most income tax systems give preferential treatment either to pension incomes or to pensioners, by giving additional allowances or credits to older people.
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Document Type: Review Article

Publication date: 2011-03-01

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