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На официальном сайте компании Эльбор вы можете с лёгкостью выбрать дверь, которая будет идеально соответствовать всем вашим требованиям. Сайт elbor.ru - единственный сайт в интернете, где можно выбрать и заказать настоящую дверь Эльбор. В официальных аккаунтах социальной сети компании Эльбор указана ссылка только на официальный сайт. Официальный сайт компании Эльбор. Выбор двери.

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Income tax reliefs on personal expenditure on pensions amount to social expenditure programmes delivered through the fiscal system. Ireland has used tax expenditure for many years to promote commercial provision of occupational and private pensions. The arguments for encouraging private pensions are that that the tax arrangements for private pensions are broadly equitable and that incentives for saving for retirement will enable most workers to supplement their flat-rate State pension to maintain living standards in retirement. Data for Ireland for about 5,000 households and nearly 13,000 individuals from the EU Survey of Income and Living Conditions for 2014 together with other data will be used to assess whether the distribution of pension tax expenditure is equitable. This will be done by looking at the decomposition of pensioners’ gross income in terms of income categories such as private and public pensions, earnings and investments. The relevance of social insurance and social assistance pension income and occupational and private pension income will be assessed for the average pensioner and for deciles or quintiles of the pensioner income distribution. Data on pension contributions for occupational and private pensions and employer contributions for individuals in work will be used to identify the distribution of tax expenditure on pensions in 2014 and to evaluate whether the allocation of pension tax reliefs are broadly egalitarian or concentrated on the highest earners. A comparison of the distribution of pension tax expenditure in 2014 with the distribution in 2005 will show whether some of the policy changes of recent years have improved the equity of pension tax expenditure. A proposal will be made to improve the equity of the system taking account that there is a limited range of policies which policy makers are willing to use.Tax expenditure on occupational pensions in Ireland: Relevance, Cost & Distri...

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