Increasing Dependency Ratios, Pensions and Tax Smoothing

Efraim Sadka and Vito Tanzi

Economic Notes, 2002, vol. 31, issue 3, 547-558

Abstract: type="main" xml:lang="en">

The implication of increasing dependency ratios for pay–as–you–go, defined–benefit pension programmes are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analysed for both open and closed economies.

(J.E.L.: H2, F3, J1).

Date: 2002
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