Public costs of private and occupational pensions

In the course of public pension reforms the government implemented several measures to boost occupational and individual old age provision. Subsidies and preferred tax treatments of contributions and annuities differ according to the organisational type of the old age provision. They create tax shortfalls and direct costs from subsidies weighing on current and future public budgets. This study will estimate the direct and indirect costs for public budgets associated with occupational and private old age provision.