Research of Centre for Pension Research (CCP)
Research on pensions is eminently a multidisciplinary field. It has important legal, fiscal, economic and socio-cultural aspects. Despite the fact that pensions are mainly nationally oriented, the international component increases, particularly on the institutional and investment side. In addition, employee mobility has an important role in the international aspects of pensions.
The current research of the Competence Centre for Pension Research (CCP) is dedicated to the large-scale system reform of the collective second pillar in the Dutch pension system. After years of public debate and compromises, it appears that, because of social trends such as aging, globalization, de-risking pensions through international accounting standards as IFRS and US GAAP, the pension system will (drastically) change by the year 2020. The expectations are that the system will be more individual, in terms of both property rights and risk-distribution. The shape of this new system is gradually getting clearer.
At the same time, revisions in the Dutch tax regime are expected. A simultaneous reform of the pension and tax system is deployed through major changes in laws and regulations, and calls for research on the optimal tax implementation of the new pension system.
The primary focus of CCP are the tax and legal aspects of collective pensions, in which taxation plays a prominent role. The pension obligations in the three pension pillars, its taxable payment and the annual premium deposits in the second pillar through the delayed taxation system, make retirement a budgetary, political, social and scientific field of interest with great variety of research topics.
Given the multidisciplinary nature there is a need for multidisciplinary research on pensions. This does not mean that our researchers will conduct research on areas outside CCP’s scope, but multidisciplinary research will be conducted in collaboration with other researchers, including Netspar.
Publications of our researchers are available on the profile page