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Increasing Dependency Ratios, Pensions, and Tax Smoothing


  • Vito Tanzi
  • Efraim Sadka


The 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.

Suggested Citation

  • Vito Tanzi & Efraim Sadka, 1998. "Increasing Dependency Ratios, Pensions, and Tax Smoothing," IMF Working Papers 98/129, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:98/129

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    Cited by:

    1. 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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