Robert Holzmann
A rising share of individuals are spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade, limited analytical guidance currently exists on the taxation of retirement provisions within a country, and none for the taxation of internationally portable pensions.
For both national and international taxation of pensions, the actual taxation approaches are characterized by a high level of diversity, complexity, and inconsistency within and across countries that risk harming labor mobility and creating fiscal unfairness.
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