Centre for Policy on Ageing
 

 

The interplay of retirement systems, social security, labour market policies and taxation in shaping retirement patterns
Author(s)Ole Beier Sorensen, Ole Buhl
Corporate AuthorInternational Social Security Association - ISSA; Labour Market Supplementary Pensions Institution (Denmark)
PublisherInternational Social Security Association - ISSA (electronic format only), Geneva, 2008
Pages14 pp (Technical report 11) (Social security essentials)
SourceDownload from ISSA website: http://www.issa.int
KeywordsRetirement ; Employment of older people ; Labour economics ; Social security benefits ; Taxation [older people] ; Retirement policy ; International.
AnnotationMany countries are faced with major challenges related to population ageing. Pension reform is part of the answer, but the need is for broad and comprehensive strategies addressing the broader issue of retirement reform. This paper is based on case studies from seven countries (Canada, Chile, Czech Republic, Denmark, Germany, Poland and Tunisia) and other available sources. It discusses social security reform initiatives covering public old-age pensions, sickness insurance schemes, private pensions, tax policies and labour market policies. It is shown that successfully changing actual retirement patterns calls for comprehensive multi-dimensional strategies, in order to effectively increase older workers' labour market participation and to avoid the unintended substitution of early retirement by one form of social security with another. Parallel reforms in the field of private pensions and the tax treatment of pensions may be called for in order to avoid the unintended substitution of early retirement facilitated by social security with private arrangements. This report was first given as a paper at the conference, "Technical Commission on Old-age, Invalidity and Survivors' Insurance World Social Security Forum" in Moscow, 10-15 September 2007. (RH).
Accession NumberCPA-100412202 E
ClassmarkG3: GC: WH: JH: JS: G5: 72 *

Data © Centre for Policy on Ageing

...from the Ageinfo database published by Centre for Policy on Ageing.
 

CPA home >> Ageinfo Database >> Queries to: webmaster@cpa.org.uk