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Increasing Dependency Ratios, Pensions and Tax Smoothing
Author(s) -
Sadka Efraim,
Tanzi Vito
Publication year - 2002
Publication title -
economic notes
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 19
eISSN - 1468-0300
pISSN - 0391-5026
DOI - 10.1111/1468-0300.00097
Subject(s) - dependency (uml) , smoothing , pension , economics , dependency ratio , monetary economics , econometrics , finance , computer science , mathematics , statistics , population , demography , software engineering , sociology
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).