文章基本信息

标题：Long-Term Budgetary Implications of Tax-Favoured Retirement Plans
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作者：Pablo Antolín ; Alain de Serres ; Christine de la Maisonneuve 等
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2004
卷号：2004
DOI：10.1787/138080145732
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：This paper provides estimates of the implicit fiscal assets as well as of the evolution over time of fiscal costs and revenues related to tax-favoured retirement saving regimes in 17 OECD countries, taking into account current and future contributions, asset accumulation and withdrawals, all of which will be strongly influenced by future demographic developments. The main results show that in the case where tax incentives are assumed to lead essentially to saving diversion rather than creation, the net budgetary cost of tax-favoured schemes would remain large, despite the sharp rise in revenues collected from withdrawals as population ages. The paper shows that this cost would significantly be reduced if tax-favoured schemes succeed in promoting additional private savings. It then explores a number of policy options to maximize the amount of additional saving ...
关键词：private pensions; public deficits; fiscal revenues; tax-deferred; tax-favoured; retirement savings; ageing