Increasing Dependency Ratios, Pensions, and Tax Smoothing

Author/Editor:

Vito Tanzi ; Efraim Sadka

Publication Date:

September 1, 1998

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 98/129

Subject:

English

Publication Date:

September 1, 1998

ISBN/ISSN:

9781451934861/1018-5941

Stock No:

WPIEA1291998

Format:

Paper

Pages:

16

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