Those who are retired or pensioners who receive a private pension, whether they have a private pension or a private pension plus the government pension, often have to pay taxes as they go above the tax bracket ceiling therefore having to pay full taxes from their pension. I am suggesting to either higher the ceiling or even better, instead of paying full taxes as though working, the system would allow to pay a lower tax rate. This would offset the fact that persons don't receive full pensions from government when there is already a private one. Also it would incentivise more people to invest in private pension plans, thus giving those reaching the retirement age a better future.