Call For Papers 2nd CEPAR & CESifo Workshop: Pension Taxation, Population Ageing, and Globalisation
September 3 & 4, 2015,
Background: The demographic transition being experienced around the world is generating a policy appetite for pension reforms. While there is now a substantial analytical and policy literature on pension policy, the taxation of pensions has been relatively little studied. Increasingly, however, pension taxation is coming under the spotlight, either directly, as tax preferences for pension saving and pension pay-outs are weakened, or indirectly, through reducing pensions by means tests or cuts to pension entitlements. Pension taxation must be seen in the context of broader taxation structures. Too often pension taxes have been analysed in isolation from the other tax and transfer instruments prevailing in an economy. A more comprehensive approach brings into play the rationale for alternative policy designs, and their economic impacts. In turn, these broad structures have differential effects, depending on the inter-jurisdictional mobility of capital and labour. At the same time, new ideas are emerging in the literature about capital income taxation, and the idea of age-based taxes, once an intellectual curiosum, is now gaining policy traction.
Objectives: The objective of the project and the staging of two interrelated workshops is to explore the issues highlighted above, and their inter-relationship, and to publish the results in journal or book form in order to inform the economic community about the state of the art and to stimulate further research.