Financial Resources and Retirement in Nine OECD Countries The Role of The Tax System
Most countries give income-tax concessions to older people relative to people of working age. Some treat pension income more favourably than earnings, and most do not levy social security contributions on older people. These policies mean that the direct tax burden of older people is lower than that...
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Formato: | Capítulo de libro electrónico |
Idioma: | Inglés |
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Paris :
OECD Publishing
2003.
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Colección: | OECD Social, Employment and Migration Working Papers,
no.8. |
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705986806719 |