Increasing Dependency Ratios, Pensions, and Tax Smoothing /
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.
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1998.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1998/129 |
| オンライン･アクセス: | Full text available on IMF |