Pension fund taxation and risk-taking: should we switch from the EET to the TEE regime?

DOI10.1007/s10436-012-0204-3zbMath1298.91112OpenAlexW2094554882MaRDI QIDQ470677

Katarzyna Romaniuk

Publication date: 12 November 2014

Published in: Annals of Finance (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s10436-012-0204-3

zbMATH Keywords

risk-takingpension fundsdefined benefittaxdefined contributionEET regimeTEE regime

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64) Portfolio theory (91G10)

Cites Work

• Unnamed Item
• Unnamed Item
• Optimum consumption and portfolio rules in a continuous-time model
• A comparative study of portfolio insurance.
• The asset location puzzle: Taxes matter
• Optimal investment with deferred capital gains taxes
• Portfolio Investment with the Exact Tax Basis via Nonlinear Programming
• Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions*
• Capital Market Equilibrium with Personal Tax
• A Stochastic Calculus Model of Continuous Trading: Optimal Portfolios
• Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle? *
• The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking