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Working Papers

Electronic data

Rafal Chomik and John Piggott

This paper offers a discussion of adequacy of retirement benefits. We have the Australian context in mind, but introduce extensive international comparisons to provide perspective.

Monetary gains

Rafal Chomik and John Piggott

This note looks at the treatment of wealth in the income and assets tests that comprise the Age Pension means test. We demonstrate how the tests interact, the extent to which different assets are treated equally and whether the income and assets tests interact effectively across the asset distribution.

Colleagues discussing ageing research

Axel Borsch-Supan and Christopher Quinn

The paper motivates and describes the tax treatment of German retirement benefits and pensions after the 2005 reform initiated by the German Federal Constitutional Court.


Carl Emmerson and Paul Johnson

Private pension saving is hugely important in the UK and traditionally the taxation of pensions has been relatively stable and rather generous, beyond the treatment offered by an expenditure tax regime.

Fiscal growth

Bernd Genser and Robert Holzmann

Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment.

Women collaborating on pension research

Jukka Lassila and Tarmo Valkonen

We study transitions from EET tax regime to TEE regime in a defined-benefit pension scheme with a numerical overlapping generations model, using stochastic mortality projections as inputs.

Man accessing data on his laptop

Christian Keuschnigg

The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050.

Pensioners accessing tax information

Torben M. Andersen

How should pensions be taxed? In many cases pension savings are usually taxed more leniently than other forms of savings. What is the rationale for this? And are those concerns best targeted via taxation or mandatory pension savings?


George Kudrna

This report summarises the results obtained by Kudrna (2015) for the effects of hypothetical changes in the existing taper rate of the Age Pension income test.