期刊名称：DEEP Cahiers de Recherches Économiques / Université de Lausanne
出版年度：2000
页码：405-415
出版社：Université de Lausanne
摘要：This note shows that a public pension system with a fairly general individual tax-benefit linkage is computationally) equivalent to a system without linkages. The "equivalent" pension system without linkages does not only facilitate simulations of policy experiments, but also offers some insight into the implied tax structure of the tax-benefit linkage
