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The present paper reviews key issues in pension design and pension reform encountered all across the world. The paper heavily refers to the recent U.S. Social Security reform debate in general and to the Personal Retirement Accounts proposal in particular. A particular emphasis is put on annuitization and risk-taking in the economy. Our discussion signals some inadequacy of the proposed measures with respect to the goals of viability of the system and individual financial security during retirement.

Insurance --- Labor --- Public Finance --- Demography --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Fiscal Policies and Behavior of Economic Agents: Household --- National Government Expenditures and Welfare Programs --- Social Security and Public Pensions --- Demographic Trends, Macroeconomic Effects, and Forecasts --- Retirement --- Retirement Policies --- Nonwage Labor Costs and Benefits --- Private Pensions --- Economics of the Elderly --- Economics of the Handicapped --- Non-labor Market Discrimination --- Insurance Companies --- Actuarial Studies --- Pensions --- Labour --- income economics --- Population & demography --- Insurance & actuarial studies --- Pension spending --- Aging --- Expenditure --- Population and demographics --- Financial institutions --- Population aging --- United States

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Economic growth is projected to be strengthening from mid-2011 onwards, but will be insufficient to restore the sustainability of public finances. The Belgian strategy to prefund ageing costs by generating fiscal surpluses to bring down public debt was derailed by the global crisis. Restoring the strategy is a priority, especially as spreads on Belgian debt have increased. This will require cuts in public spending, improving efficiency of policies, containing the growth of ageing-related costs and making the tax system more conducive to growth. While past experiences, such as in the 1990s, have shown that successful large consolidations are feasible, the task seems even more difficult this time as potential growth will be muted and interest rates are likely to increase. In this context, a credible fiscal consolidation plan requires the participation of all governments. Its effectiveness can be strengthened by improving the fiscal framework, in particular by introducing multi-year budgets, annual expenditure rules consistent with long-term targets and an enhanced role of an independent fiscal policy watchdog.

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Un guide incontournable pour remplir sa déclaration fiscaleVéritable référence pour tout fiscaliste et tout contribuable amené à remplir sa déclaration fiscale, ce manuel pratique aborde d'une manière méthodique et précise les différents aspects de l'impôt des personnes physiques. Le texte est divisé en 10 parties abordant successivement l'assujettissement à l'impôt des personnes physiques, l'assiette de l'impôt, la fiscalité de la famille, la fiscalité immobilière, la fiscalité mobilière, la fiscalité professionnelle, la cessation d'activité et les pensions, les autres revenus imposables, les revenus d'origine étrangère et, enfin, des notions de calcul de l'impôt. Il est ainsi facile de s'orienter vers lesujet que l'on veut aborder. Pour chaque thème, l'analyse théorique est systématiquement suivie de schémas explicatifs, d'exemples particulièrement illustratifs et de références aux cadres de la déclaration à l'exercice d'imposition. Parmi les nouveautés de cette année, épinglons notamment :. les développements récents concernant les constructions juridiques et le régime fiscal des revenus découlant de capitaux et de biens mobiliers ;. l'exonération des sommes obtenues à l'occasion de la cession d'un droit d'emphytéose ou de superficie ou d'un droit immobilier similaire ;. la pension libre pour travailleurs salariés ;. la nouvelle réduction d'impôt pour les contrats d'assurance protection juridique ;. les adaptations au régime du tax shelter PME ;. la définition des frais extraordinaires en matière de rente alimentaire ;. la suppression en Région flamande du bonus logement intégré

BE / Belgium - België - Belgique --- 336.212.0 --- 348.5 --- impot des personnes physiques --- Belasting op de inkomsten: algemeenheden. --- Belastingsrecht. --- personenbelasting --- Income tax --- Taxation --- Impôt sur le revenu --- Droit fiscal --- Law and legislation --- Droit --- Belgium --- Cases --- Ebooks --- E-books --- Belasting op de inkomsten: algemeenheden --- Belastingsrecht --- Belgique --- Impôt sur le revenu --- Régimes de retraite complémentaires --- Crédit d'impôt --- Chèques-service --- Impôts