Arbeitspapier
Pension saving responses to anticipated tax changes: Evidence from monthly pension contribution records
A Danish tax reform, decided in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions before the change in taxation. Using high frequency panel data, we document an increase in pension contributions in the second half of 2009 in response to the anticipated change in taxation, and that this led to an increase in total savings.
- Sprache
-
Englisch
- Erschienen in
-
Series: EPRU Working Paper Series ; No. 2016-03
- Klassifikation
-
Wirtschaft
- Thema
-
Pension savings
tax incentives
high frequency individual data
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kreiner, Claus Thustrup
Leth-Petersen, Søren
Ebbesen Skov, Peer
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
-
Copenhagen
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Kreiner, Claus Thustrup
- Leth-Petersen, Søren
- Ebbesen Skov, Peer
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2016
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