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Smoothing the implicit tax rate in a Pay - as - you - go pension system Mathias Kifmann and Dirk Schindler

By: Kifmann, Mathias.
Contributor(s): Schindler, Dirk.
Material type: ArticleArticlePublisher: 2000Subject(s): ANALISIS ECONOMICO | ECONOMETRIA | PENSIONES | IMPUESTOS | RETENCIONES TRIBUTARIAS In: Finanz Archiv vol. 57, nº 3, 2000, p. 261-283
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