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.
Publication date: September 1998
ISBN: 9781451934861
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Investments and Securities-General , Investments and Securities-General , Public Policy- Social Security , Public Policy- Social Security , Dependency ratios , a pay-as-you-go , defined-benefit pension , fully funded , defined-contribution pension , tax smoothing , real exchange rate risk , pension , pension fund , pension program , pension benefits , pension funds

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