Özel Emeklilik Fonlarının Vergilendirilmesi
Year 1998,
Issue: 31, 120 - 135, 31.10.1998
Çağatay Ergenekon
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
Çağatay Ergenekon
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
There are 1 citations in total.