The taxation of Pensions: Issues, concepts and international experiences

Thursday, January 17, 3.45 to 5.15 pm

Presenters
Professor Robert Holzmann, Member of the Austrian Academy of Sciences
Bernd Genser, prof. emerit., University of Konstanz


Prof. Holzmann and Prof. Genser showed that there is strong evidence that the extremely diverse pattern of cross-border pension taxation in OECD countries and beyond is inconsistent and generates a double fairness dilemma for individuals and countries. Since the lecturers argued that this dilemma cannot be solved under deferred income taxation of pensions within the current network of double-taxation treaties, they proposed a coordinated move to front-loaded pension taxation and exclusive source taxation as a viable solution. As an additional innovative element of pension taxation, the decoupling of individual tax assessment and tax payment was discussed.

A summary of the event will be published shortly.

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