Pension Policy in an Integrating Europe

個数：
  • ポイントキャンペーン

Pension Policy in an Integrating Europe

  • 在庫がございません。海外の書籍取次会社を通じて出版社等からお取り寄せいたします。
    通常6～9週間ほどで発送の見込みですが、商品によってはさらに時間がかかることもございます。
    【重要ご説明事項】
    1. 納期遅延や、ご入手不能となる場合がございます。
    2. 複数冊ご注文の場合、分割発送となる場合がございます。
    3. 美品のご指定は承りかねます。
  • 【入荷遅延について】
    世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
    おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。
  • ◆画像の表紙や帯等は実物とは異なる場合があります。
  • ◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
    また、洋書販売価格は、ご注文確定時点での日本円価格となります。
    ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。
  • 製本 Hardcover:ハードカバー版／ページ数 256 p.
  • 言語 ENG
  • 商品コード 9781843762546
  • DDC分類 331.252094

基本説明

Topics: The impact of pension costs on employment, the role of pensions taxations, etc.

Full Description

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.

Contents

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