The tax treatment of pension contributions in Ireland
This QEC Special Article was subject to refereeing prior to publication. The authors are solely responsible for the content and the views expressed.
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Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions.