Browsing AUT Faculties by Author "Kreiner, CTK"

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Pension Saving Responses to Anticipated Tax Changes: Evidence From Monthly Pension Contribution Records

Skov, P; Kreiner, CTK; Leth-Petersen, SLP (Auckland University of Technology (AUT), 2016)

A Danish tax reform, decided in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax ...