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| Tekijä: | Raudla, R. Staehr, K. |
| Otsikko: | Pension reforms and taxation in Estonia |
| Lehti: | Baltic journal of economics
2003 : AUTUMN/WINTER, VOL. 4:1, p. 64-92 |
| Asiasana: | Employment tax Pension schemes Pensions Reforms Savings Estonia |
| Kieli: | eng |
| Tiivistelmä: | The Estonian pension system reform was completed in 2002. The new 3-pillar system features a first pillar of universal state pension, a second pillar of funded supplementary pension and a third pillar of independent pension savings. The new system and early experience are reviewed in this article. Also a number of unsettled issues, in part stemming from the interplay between the pension and taxation systems are brought up. It is argued that though the new pension scheme has been successfully implemented, it is excessively complex and non-transparent. |
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