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.
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Working Papers
2016Feb
Christian Keuschnigg
The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050.
2016Feb
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?
2016Feb
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.
2015Dec
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.
2015Dec
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.
2015Dec
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.
2015Dec
Erik Hernæs, Simen Markussen, John Piggott, Knut Røed
We exploit a comprehensive restructuring of the early retirement system in Norway in 2011 to examine labor supply responses to pension reform strategies that rely on changes in work incentives (flexibility) or access ages (prescription), respectively.
2015Nov
Cagri S. Kumru, John Piggott and Athanasios C. Thanopoulos