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The Challenge of Public Pension Reform in Advanced and Emerging Economies

The Challenge of Public Pension Reform in Advanced and Emerging Economies »

Series: Occasional Papers

Author(s): Benedict Clements , David Coady , Frank Eich , Sanjeev Gupta , Alvar Kangur , Baoping Shang , and Mauricio Soto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 January 2016

Language: Chinese

DOI: http://dx.doi.org/10.5089/9787504979971.084

ISBN: 9787504979971

Keywords: Pension reforms, Developed countries, Emerging markets, Pensions, Government expenditures, Cross country analysis, emerging market economies, retirement, pensions, pension spending

Pension reform is high on the policy agenda of many advanced and emerging market economies. In advanced economies the challenge is generally to contain future increases in public pension spending as the population...

The Taxation of Financial Assets
			: A Survey of Issues and Country Experiences

The Taxation of Financial Assets : A Survey of Issues and Country Experiences »

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

DOI: http://dx.doi.org/10.5089/9781451846515.001

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...

The Taxation of Financial Assets

The Taxation of Financial Assets »

Source: The Taxation of Financial Assets : A Survey of Issues and Country Experiences

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...