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Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility
CESifo Economic Studies ( IF 1.231 ) Pub Date : 2020-01-09 , DOI: 10.1093/cesifo/ifz017
Bernd Genser 1 , Robert Holzmann 2, 3, 4
Affiliation  

A comparative inspection of the rules of cross-border pension taxation across member countries of the Organization of Economic Cooperation and Development (OECD) shows that the existing pattern is extremely diverse and inconsistent and generates unfair outcomes for individuals and for countries. This article argues that this double fairness dilemma cannot be solved within the current network of double taxation treaties. Instead, it proposes a new approach for the taxation of old-age pensions in a world of high and increasing cross-border mobility of workers and pensioners. The article demonstrates that a coordinated move to frontloaded pension taxation would pave the way for an international pension tax order that eliminates the double fairness dilemma. An additional innovative element of frontloaded pension taxation is presented: the separation of individual tax assessment and tax payment, which may help curb political opposition against frontloaded pension taxation and smooth transitional effects after its introduction (JEL codes: H24, H55, H87, and F22).

中文翻译:

提前缴纳养老金所得税:在国际劳动力流动的世界中提高效率和公平性

对经济合作与发展组织(OECD)成员国之间的跨境养老金税收规则进行的比较研究表明,现有模式极为多样且前后不一致,并给个人和国家带来不公平的结果。本文认为,在目前的双重征税条约网络中无法解决这种双重公平困境。相反,它提出了一种在工人和养老金领取者的跨境流动性高且不断增长的世界中对养老金征税的新方法。该文章表明,采取协调一致的措施向养老金征税的做法将为消除双重公平困境的国际养老金税令铺平道路。提出了提前缴纳的养老金税收的另一个创新要素:
更新日期:2020-01-09
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