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@article{7077, author = {Turner, John and Vostatek, Jaroslav and RUTECKAandGÓRA, Joanna and RuteckaandGóra, Joanna}, article_location = {Prague}, article_number = {2}, keywords = {pension coverage; automatic enrollment; tax incentives}, language = {eng}, issn = {1802-792X}, journal = {Acta VŠFS}, title = {Extending Pension Coverage: Tax versus non-tax incentives}, url = {https://www.vsfs.cz/periodika/acta-2018-2-01.pdf}, volume = {2018}, year = {2018} }
TY - JOUR ID - 7077 AU - Turner, John - Vostatek, Jaroslav - RUTECKA-GÓRA, Joanna - Rutecka-Góra, Joanna PY - 2018 TI - Extending Pension Coverage: Tax versus non-tax incentives JF - Acta VŠFS VL - 2018 IS - 2 SP - 107-124 EP - 107-124 PB - Vysoká škola finanční a správní, a. s. SN - 1802792X KW - pension coverage KW - automatic enrollment KW - tax incentives UR - https://www.vsfs.cz/periodika/acta-2018-2-01.pdf L2 - https://www.vsfs.cz/periodika/acta-2018-2-01.pdf N2 - This paper compares three voluntary approaches to expanding pension coverage. The first provides plan features designed to attract workers. The second involves tax and other financial incentives. The third involves mandatory autoenrollment of workers with opt out. The non-tax incentives in the United States have had little effect. By comparison, the generous tax incentives in Germany and the Czech Republic have been successful, but costly. Mandatory autoenrollment with opt out in the United Kingdom has also succeeded in extending coverage in the initial stages of its implementation, and with lower governmental cost. ER -
TURNER, John, Jaroslav VOSTATEK a Joanna RUTECKA-GÓRA. Extending Pension Coverage: Tax versus non-tax incentives. \textit{Acta VŠFS}. Prague: Vysoká škola finanční a správní, a. s., 2018, roč.~2018, č.~2, s.~107-124. ISSN~1802-792X.
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