{"title":"爱尔兰养老金缴款的税收待遇","authors":"Karina Doorley, T. Callan, M. Regan, J. Walsh","doi":"10.26504/qec2018sum_sa_doorley","DOIUrl":null,"url":null,"abstract":"Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions.","PeriodicalId":239794,"journal":{"name":"Quarterly Economic Commentary","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The tax treatment of pension contributions in Ireland\",\"authors\":\"Karina Doorley, T. Callan, M. Regan, J. Walsh\",\"doi\":\"10.26504/qec2018sum_sa_doorley\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions.\",\"PeriodicalId\":239794,\"journal\":{\"name\":\"Quarterly Economic Commentary\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-05-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Quarterly Economic Commentary\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26504/qec2018sum_sa_doorley\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Quarterly Economic Commentary","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26504/qec2018sum_sa_doorley","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The tax treatment of pension contributions in Ireland
Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions.