Forms of Benefit Payment at Retirement:
This paper focuses on describing the international practice on the various forms of retirement benefit payment currently allowed in countries throughout the world and the regulatory environment surrounding these different forms of benefit payment. The analysis suggests considerable variance between...
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| Beteilige Person: | |
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| Weitere beteiligte Personen: | , |
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2008
|
| Schriftenreihe: | OECD Working Papers on Insurance and Private Pensions
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/238013082545 |
| Zusammenfassung: | This paper focuses on describing the international practice on the various forms of retirement benefit payment currently allowed in countries throughout the world and the regulatory environment surrounding these different forms of benefit payment. The analysis suggests considerable variance between countries. Some countries only allow one form of retirement payment, while others allow several forms or even a combination of them. Examining country practices as regard the providers of benefit payments, suggest that lump-sums and programmed withdrawals are generally provided by pension funds; while, as regard life annuities, providers varied from insurance companies, to pension funds, financial intermediaries and a centralised annuity fund. The paper ends by examining the role of taxation where a choice between different types of benefit payments is allowed. Tax provision plays a key direct or indirect role in influencing payout options. Cross country evidence is varied but suggests that there is often an unequal tax treatment of the various forms of retirement payout options |
| Umfang: | 1 Online-Ressource (58 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/238013082545 |
Internformat
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| 520 | |a This paper focuses on describing the international practice on the various forms of retirement benefit payment currently allowed in countries throughout the world and the regulatory environment surrounding these different forms of benefit payment. The analysis suggests considerable variance between countries. Some countries only allow one form of retirement payment, while others allow several forms or even a combination of them. Examining country practices as regard the providers of benefit payments, suggest that lump-sums and programmed withdrawals are generally provided by pension funds; while, as regard life annuities, providers varied from insurance companies, to pension funds, financial intermediaries and a centralised annuity fund. The paper ends by examining the role of taxation where a choice between different types of benefit payments is allowed. Tax provision plays a key direct or indirect role in influencing payout options. Cross country evidence is varied but suggests that there is often an unequal tax treatment of the various forms of retirement payout options | ||
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| id | DE-604.BV047934926 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:50Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033316420 |
| oclc_num | 1312688839 |
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| physical | 1 Online-Ressource (58 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Insurance and Private Pensions |
| spellingShingle | Antolín, Pablo Forms of Benefit Payment at Retirement Finance and Investment |
| title | Forms of Benefit Payment at Retirement |
| title_alt | Les différentes formes de prestations de retraite |
| title_auth | Forms of Benefit Payment at Retirement |
| title_exact_search | Forms of Benefit Payment at Retirement |
| title_full | Forms of Benefit Payment at Retirement Pablo Antolín, Colin Pugh and Fiona Stewart = Les différentes formes de prestations de retraite / Pablo Antolín, Colin Pugh et Fiona Stewart |
| title_fullStr | Forms of Benefit Payment at Retirement Pablo Antolín, Colin Pugh and Fiona Stewart = Les différentes formes de prestations de retraite / Pablo Antolín, Colin Pugh et Fiona Stewart |
| title_full_unstemmed | Forms of Benefit Payment at Retirement Pablo Antolín, Colin Pugh and Fiona Stewart = Les différentes formes de prestations de retraite / Pablo Antolín, Colin Pugh et Fiona Stewart |
| title_short | Forms of Benefit Payment at Retirement |
| title_sort | forms of benefit payment at retirement |
| topic | Finance and Investment |
| topic_facet | Finance and Investment |
| url | https://doi.org/10.1787/238013082545 |
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