出版社：Netherlands Bureau for Economic Policy Analysis
摘要：The theory of public finance is in a continuous process of
development. Recent years have witnessed the birth of what
can be called the theory of implicit contingent tax smoothing.
This theory applies not only to the question whether to use
taxes or public debt issues to finance public spending, but
also to the composition of the debt portfolio of the government.
This article sets out this modern view of public debt
policies. It also explores whether the theory can be made
applicable to the policies of defined-benefit pension schemes.
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