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Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis

Kay Blaufus et al.

Public Finance Review2025https://doi.org/10.1177/10911421251335100article
ABDC B
Weight
0.37

What the paper says

In a series of experiments, we investigate if lowering the income tax rate on pensions increases savings. Our results show that reducing the tax rate on pensions has minimal impact on saving behavior. However, when we manipulate the current tax rate for savings deduction, subjects adjust their savings accordingly. This suggests that individuals tend to overlook the impact of income taxes on pensions. Furthermore, our findings highlight that governments can raise after-tax pensions without altering tax revenues by shifting from deferred to immediate pension tax systems.

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https://doi.org/https://doi.org/10.1177/10911421251335100

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@article{kay2025,
  title        = {{Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis}},
  author       = {Kay Blaufus et al.},
  journal      = {Public Finance Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1177/10911421251335100},
}

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Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.