Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System

M Kifmann, Dirk Schindler

Research output: Contribution to journalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)261-283
Number of pages23
JournalFinanzarchiv
Volume57
Publication statusPublished - 2000
Externally publishedYes

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