Skip to main content

Tax Treatment of Pensions and Pensioners

Buy Article:

$32.00 plus tax (Refund Policy)

Abstract:

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.

Document Type: Review Article

Publication date: March 1, 2011

oecd/16080289/2011/00002011/00000001/8111011ec017
dcterms_title,dcterms_description,pub_keyword
6
5
20
40
5

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more