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The interplay of retirement systems, social security, labour market policies and taxation in shaping retirement patterns
The interplay of retirement systems, social security, labour market policies and taxation in shaping retirement patterns
A report will analyze the complex considerations which lead to a person's decision to retire. It will describe fiscal incentives which encourage early retirement, barriers to the employment of older workers and actual and potential measures to tackle disincentives to continued employment. Various ways of making the existing systems of taxation of pensions more flexible in order to respond to individuals' and employers' needs will be outlined.

Despite longer life expectancies, persons continue to exit from the labour force (retire) early.

A report will analyze the complex considerations which lead to a person's decision to retire. It will describe fiscal incentives which encourage early retirement, barriers to the employment of older workers and actual and potential measures to tackle disincentives to continued employment. Various ways of making the existing systems of taxation of pensions more flexible in order to respond to individuals' and employers' needs will be outlined.

Report:
2a-IVS.pdf 775,86 kB

Auteur: Ole Beier Sørensen, Chief of Research and Ole Buhl, Research Consultant, Labour Market Supplementary Pensions Institution, Denmark
AISS, 2006
Thèmes: Vieillesse / Survivants
Événements: Forum mondial de la sécurité sociale
Régions: International
Langue: Anglais

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