Increasing Dependency Ratios, Pensions, and Tax Smoothing
AbstractThe implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for both open and closed economies.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 98/129.
Date of creation: 01 Sep 1998
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2013-02-16 (All new papers)
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- Stanislaw Gomulka & Marek Styczen, 1999. "Estimating the Impact of the 1999 Pension Reform in Poland, 2000 - 2050," CASE-CEU Working Papers 0027, CASE-Center for Social and Economic Research.
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