Pension policy in an integrating Europe
著者
書誌事項
Pension policy in an integrating Europe
E. Elgar, c2003
大学図書館所蔵 件 / 全18件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
"This book mainly draws from the proceedings of the Conference 'Pension Policy Harmonization in an Integrating Europe', held on 21 and 22 June, 2001 in Moncalieri (Turin)"--Acknowledgments
Includes bibliographical references and index
収録内容
- Overview / Onorato Castellino and Elsa Fornero
- Aging in Europe : a cross-country comparison / Cheti Nicoletti and Franco Peracchi
- Labour taxes and unemployment : a survey of the aggregate evidence / Francesco Daveri
- Measuring the impact of the Italian CFL programme on job opportunities for young people / Bruno Contini, Francesca Cornaglia, Claudio Malpede and Enrico Rettore
- Are we retiring too early? / Pierre Pestieau
- Saving incentives in the US / Surachai Khitatrakun and John Karl Scholz
- Retirement benefit and pension taxation principles / Axel Börsch-Supan and Melanie Lührmann
- Tenuous property rights : the unraveling of defined benefit contracts in the US / Richard A. Ippolito
- Occupational pensions and job mobility in the European Union / Vincenzo Andrietti
内容説明・目次
内容説明
This book focuses on pension policies in Europe and interestingly includes comparisons both within the EU and between EU countries and the US. The authors show how different countries are confronted with similar problems and that comparison of national experiences may be of great help for the 'open method of coordination' now adopted in the EU.The papers deal mainly with the effects of the huge payroll taxes differentials between countries on individual retirement choices and the labour market, with taxation of contributions and pensions, and with the portability of occupational pensions. The main impact on labour supply is shown to be early retirement due to actuarially unfair pension formulae. The authors also argue that the US experience shows that taxation of contributions and savings for old-age may not generate the hoped for incentive effects, while an example of inconsistent taxation of pensions is offered by Germany. Finally, it is shown that limited portability of defined benefits plans does not appear to be a strong impediment to labour mobility in Europe.
Pension Policy in an Integrating Europe will be valued by scholars of both public policy, public finance and European studies, and those practitioners and policymakers involved in insurance in the EU.
目次
Contents: Introductory Remarks 1. An Overview Part I: Payroll Taxes, the Labour Market and Retirement Choices 2. Ageing in Europe: A Cross-Country Comparison 3. Labour Taxes and Unemployment: A Survey of the Aggregate Evidence 4. Measuring the Impact of the Italian CFL Programme on the Job Opportunities for the Youths 5. Are We Retiring too Early? Part II: Taxation and Pensions 6. Saving Incentives in the US 7. Retirement Benefit and Pension Taxation Principles Part III: Pension Portability Issues 8. Tenuous Property Rights: The Unraveling of Defined Benefit Contracts in the US 9. Occupational Pensions and Job Mobility in the European Union Index
「Nielsen BookData」 より