Extending Pension Coverage: Tax versus non-tax incentives

@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 and Joanna RUTECKA-GÓRA. Extending Pension Coverage: Tax versus non-tax incentives. \textit{Acta VŠFS}. Prague: Vysoká škola finanční a správní, a. s., 2018, vol.~2018, No~2, p.~107-124. ISSN~1802-792X.