You are here

Working Papers


Carl Emmerson and Paul Johnson

Private pension saving is hugely important in the UK and traditionally the taxation of pensions has been relatively stable and rather generous, beyond the treatment offered by an expenditure tax regime.

Fiscal growth

Bernd Genser and Robert Holzmann

Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment.

Women collaborating on pension research

Jukka Lassila and Tarmo Valkonen

We study transitions from EET tax regime to TEE regime in a defined-benefit pension scheme with a numerical overlapping generations model, using stochastic mortality projections as inputs.

Man accessing data on his laptop

Christian Keuschnigg

The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050.

Pensioners accessing tax information

Torben M. Andersen

How should pensions be taxed? In many cases pension savings are usually taxed more leniently than other forms of savings. What is the rationale for this? And are those concerns best targeted via taxation or mandatory pension savings?


George Kudrna

This report summarises the results obtained by Kudrna (2015) for the effects of hypothetical changes in the existing taper rate of the Age Pension income test.

Financial growth

George Kudrna and Chung Tran

This study quantifies the macroeconomic and welfare effects of three proposed fiscal measures to eliminate Australian government budget deficits and to reduce public debt by 2030, namely: (i) temporary income tax hikes; (ii) temporary consumption tax hikes (increases in the GST rate); and (iii) temporary transfer payment cuts.

Elderly friends

Hal Kendig, Kate O’Loughlin, Rafat Hussain, Karla Heese and Lisa Cannon

Attitudes to Intergenerational Equity: Baseline Findings from the Attitudes to Ageing in Australia (AAA) Study. This paper reports preliminary findings and methodology from the 2009-10 baseline data from the national Attitudes to Ageing in Australia (AAA) survey in the context of related national and international literature.

Young family at home

Mengyi Xu, Michael Sherris and Ramona Meyricke

Insurers and pension funds provide life annuities and pensions that are impacted by both aggregate mortality improvement and individual mortality heterogeneity. Aggregate population mortality trends have shown significant improvement over long periods of time.