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Austria

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Source: Austria : Selected Issues

Volume/Issue: 2013/281

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 2013

ISBN: 9781484394083

Keywords: benefits, taxation, payroll, tax wedge, wages

This paper focuses on Austria's 2013 Article IV Consultation on economic development and policies related to labor demand and supply. Austria taxes labor heavily, and this practice explains in particular the limite...

Austria
			: Selected Issues

Austria : Selected Issues »

Volume/Issue: 2013/281

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 2013

DOI: http://dx.doi.org/10.5089/9781484394083.002

ISBN: 9781484394083

Keywords: benefits, taxation, payroll, tax wedge, wages

This paper focuses on Austria's 2013 Article IV Consultation on economic development and policies related to labor demand and supply. Austria taxes labor heavily, and this practice explains in particular the limite...

Increasing Dependency Ratios, Pensions, and Tax Smoothing

Increasing Dependency Ratios, Pensions, and Tax Smoothing »

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451934861.001

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...

Increasing Dependency Ratios, Pensions, and Tax Smoothing1

Increasing Dependency Ratios, Pensions, and Tax Smoothing1 »

Source: Increasing Dependency Ratios, Pensions, and Tax Smoothing

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...