A growing number of mobile individuals, who take advantage of their European freedoms of movement, face a lack of comprehensive pension information. This obstacle can hinder those who need pension information the most in making well-informed retirement decisions, which are crucial given the ongoing importance of a sufficient pension across Europe. This book investigates the fitness of regulatory frameworks at national (Netherlands and Germany), European, and international levels governing the taxation of cross-border statutory, occupational, and personal pensions for effective pension information provision. Where these frameworks fall short, the author explores necessary legal and non-legal interventions to ensure and enhance information effectiveness.
The author introduces an innovative multidisciplinary evaluation framework, drawing from behavioural economics, economic psychology, and cognitive psychology concepts. It applies a 'distanced approach', translating findings into the legal domain to enrich legal doctrine while adopting a 'law in action' perspective. This interdisciplinary work also employs an experimental design (randomized controlled trial) to address the common question of 'what will I get?'
