| 000 -LEADER |
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| fixed length control field |
01516nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
201225b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Collins, MicheaiL. |
| 245 ## - TITLE STATEMENT |
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| Title |
Private pensins and the gender distribution of fiscal welfare |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Social Policy and Society |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
19(3), Jul, 2020: p.500-516 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The provision of taxation relief to support pension savings has become a large and expensive aspect of the welfare state in many countries. Among OECD member states this exceeds $200 billion in revenue forgone each year. Previous research has consistently found this fiscal welfare to have pronounced regressive distributive outcomes. However, little is known about the gendered impact of these fiscal welfare supports, a void this article addresses. Using data for Ireland the article finds that the current structure of fiscal welfare supports notably favours males over females. Nominal contribution levels are higher among males, and males are more likely to be active contributors to pension savings. The associated tax supports are consequently skewed, with two-thirds received by men and one-third by women. This outcome suggests a continuation of the gender earnings gap into retirement and a discontinuity between longevity expectations and tax policy supports for pension provision. - Reproduced
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Taxation, Pensions, Fiscal welfare, Gender, Inequalities |
| 9 (RLIN) |
19859 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Social Policy and Society |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
PENSIONERS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
