Taxation in Aging Societies: Increasing the Effectiveness and Fairness of Pension Systems
AuthorStewart, M; Redonda, A; Galassao, V; Mazur, M; Whittaker, M
Source TitleAging Societies: Policies and Perspectives
PublisherAsian Development Bank Institute
University of Melbourne Author/sStewart, Miranda
AffiliationMelbourne Law School
CitationsStewart, M., Redonda, A., Galassao, V., Mazur, M. & Whittaker, M. (2020). Taxation in Aging Societies: Increasing the Effectiveness and Fairness of Pension Systems. Kim, CJ (Ed.). Aging Societies: Policies and Perspectives, (1), pp.34-44. Asian Development Bank Institute.
Access StatusOpen Access
Population aging is accelerating worldwide and has significant socio-economic implications, including a decline in the size of the labor force, an increase in the age-dependency ratio, and a redistribution of income and wealth. Hence, the redesign of pension systems has become a priority. Taxation is crucial to influence behavior and tackle these issues, e.g., tax incentives for pension savings. Yet, whereas some progress has been made, much remains to be done to increase the effectiveness and fairness of pension systems. Thus, we urge the Group of 20 governments to take a systemic view of pension systems including socio-economic aspects such as education, migration, labor force participation and labor market informality. Moreover, governments should take into account the distributional impact of tax policies for pension savings.
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