Warianty tytułu
Tax deductiona vs. voluntary retirement savings on example of the US market
Języki publikacji
Abstrakty
W niniejszym opracowaniu przedstawione zostały podstawy systemu planów emerytalnych w kontekście udogodnień podatkowych oraz związanych z nimi wybranych elementów dotyczących funkcjonowania rynku Stanów Zjednoczonych. Zawiera ono zarówno historyczne zestawienie zmian w zakresie regulacji prawnych i podatkowych, jak i wybrane zagadnienia dotyczące funkcjonowania poszczególnych elementów systemu. Wybrane rozwiązania wskazane w niniejszym opracowaniu rynku, mogą stanowić pewien wyznacznik i wzór do potencjalnego zaimplementowania ich również na rynku polskim, który wymaga dostosowania do realiów związanych z niewydolnością systemu obowiązkowego. (abstrakt oryginalny)
The following paper describes the basis of retirement plans system in the context of tax deductions and some selected components concerning the US market, connected with them. It contains the historical listing of changes in the range of law and tax regulations, aswell as some selected issues concerning the functioning of separate system's elements. Tax deductions are one of the most important factors, which stimulate the gathering of voluntary retirement savings supplementing the mandatory system. In the discussed scope, such types of mechanics have been playing a key role in the USA for many decades. There isa long tradition in the USA with regard to the law regulations related to the retirement plans. The changes of the domestic and external conditions, having their origins in the1920s, made the Congress do some regulations, which on the one hand contributed to the increasing popularity of the retirement plans, on the other to the increasing safety of the participating economic subjects and citizens. The retirement plans containing a wide range of tax incentives supplement to a considerable degree the savings purse of the US citizens. Selected solutions shown in this elaboration could constitute an indicator and pattern for possible implementation into the Polish market, which requires accommodation to the realities of the inefficient mandatory system.(original abstract)
Twórcy
autor
- Uniwersytet Gdański
Bibliografia
- Fundamentals of Employee Benefit Programs- 6th Edition; Employee Benefit Research Institute, Washington; 2009.
- Private Pension Plan Bulletin, U.S. Department of Labor, Employee Benefits Security Administration, 2007.
- Purcell P., Staman J.; Summary of the Employee Retirement Income Security Act (ERISA)-CRS Report for Congress; Congressional Research Services Order Code RL34443, 2008.
- Slesnick T., Suttle J.C.; IRAs, 401(k)s, & Other Retirement Plans Taking Your Money Out- 8th Edition; Consolidated Printers Inc. USA; 2007.
- Turner J.A.; Encyclopedia of taxation and tax policy - Pensions, tax treatment; Urban Institute Press, USA; 1999.
- Employee Retirement Income Security Act, L. 93-406, 88 Stat. 829 (Sept.2, 1974) §1001 -§ 1453, Title 29, United States Code.
- Internal Revenue Code, § 401-415, §4972-4975, Title 26, United States Code.
- The Pension Protection Act, PPA, P.L. 109-280 (2006).
- The Retirement Equity Act(REA), P.L. 98-397, 98 Stat. 1451 (1984).
- International Social Security Association, http://www.issa.int/index.php/aiss/Observato-ry/Country-Profiles/Regions/Americas/United-States.
- U.S. Tax Code On-Line, http://www.fourmilab.ch/uscode/26usc/, 2009.10.21.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171623672