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Özel Emeklilik Fonlarının Vergilendirilmesi

Year 1998, Issue: 31, 120 - 135, 31.10.1998

References

  • Altig, D., A.I, Averbach, L.J. Kotlikoff, K.A. Smetters, J. Walliser, "Simulating U.S. Tax Reform", Congressional Budget Office, September 1997. Bateman, H.,J. Piggott, "Australian Retirement Income Policy", Australian Tax Forum, Vol.9, No:1, 1992. Bosworth, B.P., Tax Incentives and Economic Growth, The Brookings Institutions, Washington, D.C., 1984, Bosworth, B., G. Burtless, "Effects of Tax Reform on Labor Supply, Investment, and Saving", Journal of Economic Perspectives, Vol:6, No:1, Winter 1992, pp.3-26. Burtless, G., "Sacial Security's Long-Term Budget Outlook", National Tax Journal, Vol.L, No:3, September 1997, pp.399-412. Capital Taxes Group, "Neutrality in the taxation of savings: An external role for PEPs", IFS Commentary, No.17, 1989. Chen, Y., S.C. Goss, "Are Returns on Payroll Taxes Fair?", E.R. Kingson, J.H. Schulz, (Eds.), Social Security in the 21st Century, Oxford ÜUniversity Press, New York, 1997, pp.76-90. Coote,R. "Self-Regulation of Foreign Investment by Institutional Investor" OECD/DAFFE/İNV, 93/18, Paris, 1993, Davis, E.P., Pension Funds: Retirement-İncome Security, and Capital Markets - An International Perspective, Clarendon Press, Oxford, 1995, Davis, E.P., "The Structure, Regulation and Performance of Pension Funds in Nine Industrial Countries", The World Bank Paper for IBRD Project on Old Age Income Security, Washington, DC, January 1993. Daykin, C.D., "Financial management and control of supplementary pension schemes", International Social Security Review, Vol: 48, No:3-4, 1995, pp.75-89. Dilnot, A., "The Taxation of Private Pensions", Z. Bodie, O.S. Mitchell, J. Turner, (Eds.), Securing Employer-Based Pensions: An International Perspective, Pension Research Council, University of Pennsylvania Press, Philadelphia, PA, 1996, pp.213-232. Downes, J., Goodman, J.E., Dictionary of Finance and Investment Terms, 3rd Edition, Barron's, 1991. Ergenekon, Ç., Özel Emeklilik Fonları: Şili Örneğinden Alınacak Dersler, İMKB Yayınları, İstanbul, Temmuz 1998. Ergenekon, Ç., "Uluslararası Fon Transferlerinde Yükselen Dalga: Özel Emeklilik Fonu Yatırımları", Finans Dünyası Dergisi, FİDYAK Bülteni, No:3,June 1998, ss.9-13. Ergenekon, Ç., "Cehennemin En Sıcak Kötesi", Dünya Gazetesi Finans Kulüp Eki, 1 Mayıs 1998, s.4. Ergenekon, Ç., Sosyal Güvenlik Sistemleri Bağlamında Özel Emeklilik Uygulamaları: Türkiye'deki Gelişime Global Perspektifte Bir Bakış, Milli Reasürans TAŞ Yarışması Birincilik Ödülü, Istanbul, Mart 1998, FitzGerald, V.W,, 1.R. Harper, "Superannuation: Preferred or Level Playing Field? Implications for the Financial System", Australian Tax Forum, No: 9, 1992, pp.194-258. Francis, J.C., Management of Investments, 3rd Edition, MeGraw-Hill, New York, 1993. Franco, D., "The Taxation of Funded Pension Schemes and Budgetary Policy", Economic Paper, European Commission, No:117, September 1996. Fuller, R.J., Farrell, J.L., Modern Investments and Security Analysis, MeGraw-Hill, New York, 1987. Hubbard, R., "The Tax Treatment of Pensions", Pension Funding and Taxation: İmplications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.d3-57. Ippolito, R.A.,"A Regulator's Response to Pension Reform", R.V. Burkhauser, D.L. Salisbury (Ed.s)., Pensions in a Changing Economy, Employee Benefit Research Institute & National Academy on Aging, Washington, DC, 1993, pp.113-114. Ippolito, R.A., "İmplementing Basic Tax Changes: İncome Versus Consumption Tax Treatment", Pension Funding and Taxation: Implications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.139-145. Kotlikoff, LJ., "Privatization of Social Security: How It Works and Why İt Matters", Poterba, James M., Tax Policy and the Economy, National Bureau of Economic Research, The MİT Press, Cambridge, MA, 1996, pp.1-32. Leffler, W.,"A Survey of the Taxation of Private Pension Plans in 15 Selected Countries", ÖOMERS (Ontario Municipal Employees Retirement Service) Pension Policy Department, September 1994. Manchester, J., "Taxing Issues for Social Security", Pension Research Counci| Working Paper, 97/27, October 1997. Munnell, A., "Current Taxation of Oualified Pension Plans: Has the Time Come?", New England Economic Review, March-April 1992, pp.-12-25. OECD, Maintaining Prosperity in an Ageing Society, Paris, 1998, OECD, Institutional Investors Statistical Yearbook 1997, Paris, 1997. Salisbury, D.L., "The Costs and Benefits of Pension Tax Expenditures", Pension Funding and Taxation: Implications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.85- 103, Silverman, C., P. Yakoboski, "Public and Private Pensions Today: An Overview of the System", Pension Funding and Taxation: İmplications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.7-42. Stevens, P., "Selected Issues in International Taxation of Retirement Savings", Expert Meeting on İnstitutional Investors in the New Financial Landscape, Paris, 7-8 July 1997. Thompson, L.H., "The Advantages and Disadvantages of Different Social Welfare Strategies", The Challanges of Social Security Reform and New Administration and Financial Management Technigues Meeting, ISSA, Mar del Plata, 5-7 September 1994, pp.13-14. U.S. Department of Labor Pension and Welfare Benefits Administration, Retirement Benefits of American Workers: New findings from the September 1994 Current Population Survey, Washington, DC, September 1995,. World Bank, Averting the Old-A ge Crisis, Washington, DC, 1994
Year 1998, Issue: 31, 120 - 135, 31.10.1998

References

  • Altig, D., A.I, Averbach, L.J. Kotlikoff, K.A. Smetters, J. Walliser, "Simulating U.S. Tax Reform", Congressional Budget Office, September 1997. Bateman, H.,J. Piggott, "Australian Retirement Income Policy", Australian Tax Forum, Vol.9, No:1, 1992. Bosworth, B.P., Tax Incentives and Economic Growth, The Brookings Institutions, Washington, D.C., 1984, Bosworth, B., G. Burtless, "Effects of Tax Reform on Labor Supply, Investment, and Saving", Journal of Economic Perspectives, Vol:6, No:1, Winter 1992, pp.3-26. Burtless, G., "Sacial Security's Long-Term Budget Outlook", National Tax Journal, Vol.L, No:3, September 1997, pp.399-412. Capital Taxes Group, "Neutrality in the taxation of savings: An external role for PEPs", IFS Commentary, No.17, 1989. Chen, Y., S.C. Goss, "Are Returns on Payroll Taxes Fair?", E.R. Kingson, J.H. Schulz, (Eds.), Social Security in the 21st Century, Oxford ÜUniversity Press, New York, 1997, pp.76-90. Coote,R. "Self-Regulation of Foreign Investment by Institutional Investor" OECD/DAFFE/İNV, 93/18, Paris, 1993, Davis, E.P., Pension Funds: Retirement-İncome Security, and Capital Markets - An International Perspective, Clarendon Press, Oxford, 1995, Davis, E.P., "The Structure, Regulation and Performance of Pension Funds in Nine Industrial Countries", The World Bank Paper for IBRD Project on Old Age Income Security, Washington, DC, January 1993. Daykin, C.D., "Financial management and control of supplementary pension schemes", International Social Security Review, Vol: 48, No:3-4, 1995, pp.75-89. Dilnot, A., "The Taxation of Private Pensions", Z. Bodie, O.S. Mitchell, J. Turner, (Eds.), Securing Employer-Based Pensions: An International Perspective, Pension Research Council, University of Pennsylvania Press, Philadelphia, PA, 1996, pp.213-232. Downes, J., Goodman, J.E., Dictionary of Finance and Investment Terms, 3rd Edition, Barron's, 1991. Ergenekon, Ç., Özel Emeklilik Fonları: Şili Örneğinden Alınacak Dersler, İMKB Yayınları, İstanbul, Temmuz 1998. Ergenekon, Ç., "Uluslararası Fon Transferlerinde Yükselen Dalga: Özel Emeklilik Fonu Yatırımları", Finans Dünyası Dergisi, FİDYAK Bülteni, No:3,June 1998, ss.9-13. Ergenekon, Ç., "Cehennemin En Sıcak Kötesi", Dünya Gazetesi Finans Kulüp Eki, 1 Mayıs 1998, s.4. Ergenekon, Ç., Sosyal Güvenlik Sistemleri Bağlamında Özel Emeklilik Uygulamaları: Türkiye'deki Gelişime Global Perspektifte Bir Bakış, Milli Reasürans TAŞ Yarışması Birincilik Ödülü, Istanbul, Mart 1998, FitzGerald, V.W,, 1.R. Harper, "Superannuation: Preferred or Level Playing Field? Implications for the Financial System", Australian Tax Forum, No: 9, 1992, pp.194-258. Francis, J.C., Management of Investments, 3rd Edition, MeGraw-Hill, New York, 1993. Franco, D., "The Taxation of Funded Pension Schemes and Budgetary Policy", Economic Paper, European Commission, No:117, September 1996. Fuller, R.J., Farrell, J.L., Modern Investments and Security Analysis, MeGraw-Hill, New York, 1987. Hubbard, R., "The Tax Treatment of Pensions", Pension Funding and Taxation: İmplications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.d3-57. Ippolito, R.A.,"A Regulator's Response to Pension Reform", R.V. Burkhauser, D.L. Salisbury (Ed.s)., Pensions in a Changing Economy, Employee Benefit Research Institute & National Academy on Aging, Washington, DC, 1993, pp.113-114. Ippolito, R.A., "İmplementing Basic Tax Changes: İncome Versus Consumption Tax Treatment", Pension Funding and Taxation: Implications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.139-145. Kotlikoff, LJ., "Privatization of Social Security: How It Works and Why İt Matters", Poterba, James M., Tax Policy and the Economy, National Bureau of Economic Research, The MİT Press, Cambridge, MA, 1996, pp.1-32. Leffler, W.,"A Survey of the Taxation of Private Pension Plans in 15 Selected Countries", ÖOMERS (Ontario Municipal Employees Retirement Service) Pension Policy Department, September 1994. Manchester, J., "Taxing Issues for Social Security", Pension Research Counci| Working Paper, 97/27, October 1997. Munnell, A., "Current Taxation of Oualified Pension Plans: Has the Time Come?", New England Economic Review, March-April 1992, pp.-12-25. OECD, Maintaining Prosperity in an Ageing Society, Paris, 1998, OECD, Institutional Investors Statistical Yearbook 1997, Paris, 1997. Salisbury, D.L., "The Costs and Benefits of Pension Tax Expenditures", Pension Funding and Taxation: Implications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.85- 103, Silverman, C., P. Yakoboski, "Public and Private Pensions Today: An Overview of the System", Pension Funding and Taxation: İmplications for Tomorrow, Employee Benefit Research Institute, Washington, DC, 1994, pp.7-42. Stevens, P., "Selected Issues in International Taxation of Retirement Savings", Expert Meeting on İnstitutional Investors in the New Financial Landscape, Paris, 7-8 July 1997. Thompson, L.H., "The Advantages and Disadvantages of Different Social Welfare Strategies", The Challanges of Social Security Reform and New Administration and Financial Management Technigues Meeting, ISSA, Mar del Plata, 5-7 September 1994, pp.13-14. U.S. Department of Labor Pension and Welfare Benefits Administration, Retirement Benefits of American Workers: New findings from the September 1994 Current Population Survey, Washington, DC, September 1995,. World Bank, Averting the Old-A ge Crisis, Washington, DC, 1994
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Details

Primary Language Turkish
Subjects Law in Context
Journal Section Research Articles
Authors

Çağatay Ergenekon This is me

Publication Date October 31, 1998
Published in Issue Year 1998 Issue: 31

Cite

APA Ergenekon, Ç. (1998). Özel Emeklilik Fonlarının Vergilendirilmesi. Sayıştay Dergisi(31), 120-135.