Pensions in a globalizing world: how do (N)DC and (N)DB schemes fare and compare on portability and taxation?

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dc.contributor.author Genser, Bernd
dc.contributor.author Holzmann, Robert
dc.date.accessioned 2019-08-01T13:27:03Z
dc.date.available 2019-08-01T13:27:03Z
dc.date.issued 2019-08-01
dc.identifier.citation Genser B., Holzmann R. (2019), Pensions in a globalizing world: how do (N)DC and (N)DB schemes fare and compare on portability and taxation?, Roma, INAPP, WP, n. 39 <http://oa.inapp.org/xmlui/handle/123456789/475> en_US
dc.identifier.uri http://oa.inapp.org/xmlui/handle/123456789/475
dc.description.abstract Pensions and broader forms of retirement income do not stop at national borders. As part of globalization, individuals increasingly spend part of their working or retirement life abroad but want to keep or move their acquired rights, accumulated retirement assets, or benefits in payment freely across borders. This raises the issue of the portability and taxation of cross-border pensions in accumulation and disbursement. This paper addresses both portability and taxation issues from the angle of which type of pension scheme – defined benefits (DB) or defined contributions (DC) – is more aligned with globalization in establishing individual fairness, fiscal fairness, and bureaucratic efficiency. The paper shows that DC schemes tend to dominate DB schemes both at the level of portability and taxation. en_US
dc.language.iso en en_US
dc.subject Pensionamento en_US
dc.subject Pensione en_US
dc.title Pensions in a globalizing world: how do (N)DC and (N)DB schemes fare and compare on portability and taxation? en_US
dc.type Working Paper en_US


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