Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility

B. Genser, R. Holzmann
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引用次数: 1

Abstract

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).
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养老金的预付所得税:为了国际劳动力流动世界的效率和公平
对经济合作与发展组织(OECD)成员国跨境养老金税收规则的比较检查表明,现有模式极其多样化和不一致,对个人和国家产生了不公平的结果。本文认为,这种双重公平困境无法在现有的双重征税协定框架内得到解决。相反,它提出了一种新的方法,在一个工人和养老金领取者跨境流动性高且不断增加的世界里,对养老金征税。本文表明,协调一致地采取预先征收养老金税的举措,将为建立消除双重公平困境的国际养老金税收秩序铺平道路。本文还提出了前负荷养老金税的另一个创新要素:将个人税收评估与纳税分离,这可能有助于遏制对前负荷养老金税的政治反对,并在其引入后实现平稳的过渡效果(JEL代码:H24、H55、H87和F22)。
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