Effective Cross-Border Pension Information in the Face of Multi-Level Legal Systems

S.P.M. Kramer • Boek • paperback

• Samenvatting
  A growing number of mobile individuals, who take advantage of their European freedoms of movement, face a lack of comprehensive pension information. This obstacle can hinder those who need pension information the most in making well-informed retirement decisions, which are crucial given the ongoing importance of a sufficient pension across Europe. This book investigates the fitness of regulatory frameworks at national (Netherlands and Germany), European, and international levels governing the taxation of cross-border statutory, occupational, and personal pensions for effective pension information provision. Where these frameworks fall short, the author explores necessary legal and non-legal interventions to ensure and enhance information effectiveness. The author introduces an innovative multidisciplinary evaluation framework, drawing from behavioural economics, economic psychology, and cognitive psychology concepts. It applies a ‘distanced approach’, translating findings into the legal domain to enrich legal doctrine while adopting a ‘law in action’ perspective. This interdisciplinary work also employs an experimental design (randomized controlled trial) to address the common question of ‘what will I get?’ The research’s findings are particularly relevant to various stakeholders, including academia, national governments, EU law and policymakers, policy advisors, pension funds, tax lawyers, pension advisors, and consultants. Its multidisciplinary approach fosters dialogue between the realms of law and policymaking, merging previously isolated areas of academic research. This accessible, cutting-edge study offers practical applications for both academic and practical domains. About the Maastricht Law Series: Created in 2018 by Boom juridisch and Eleven International Publishing in association with the Maastricht University Faculty of Law, the Maastricht Law Series publishes books on comparative, European and International law. The series builds upon the tradition of excellence in research at the Maastricht Faculty of Law, its research centers and the Ius Commune Research School. The Maastricht Law Series is a peer reviewed bookseries that allows researchers an excellent opportunity t0 showcase their work.
• Productinformatie
  Binding : Paperback
  Distributievorm : Boek (print, druk)
  Formaat : 165mm x 240mm
  Aantal pagina's : 763
  Uitgeverij : Eleven international publishing
  ISBN : 9789047301875
  Datum publicatie : 12-2023
  
• Inhoudsopgave
  1 Introductory Chapter; 2 Evaluation Framework: Assessing Multi-Level Legal Systems through the Lens of Effective Pension Information Provision; 3 What will I get? Relativity Bias Driving People towards Net Amounts; Tracking Service; 4 ‘Pensions’: Notions, Terms and Concepts Projected Through the Lens of Disciplinary Boundaries; 5 Statutory Pensions Systems and Taxation Through the Lens of Effective Pension Information; 6 Occupational Pensions Systems and Taxation Through the Lens of Effective Pension Information; 7 Personal Pensions Systems and Taxation Through the Lens of Effective Pension Information; Cross-border Cases; 8 The Regulatory Framework Governing the Tax Treatment of Crossborder Pensions on European Level Through the Lens of Effective Pension Information; 9 The Regulatory Frameworks Governing the Tax Treatment of Crossborder Pensions on International level; Non-exhaustive Instruments; 10 Reflection, Conclusion and Recommendations: Towards a Further Integration of the Realms of Taxes and Pension Information; 11 Appendix A: Establishing Reliable Amounts of Future Retirement Income; 12 Appendix B: Text of Important to Know-section and Disclaimer; Bibliography
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