Accounting of the German Statutory Pension Scheme: Balance Sheet, Cross‐Sectional Internal Rate of Return and Implicit Tax Rate
Author:
Affiliation:
1. Institute for Public Finance and Social PolicyUniversity of Freiburg
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-5890.12188
Reference31 articles.
1. The Social Insurance Paradox
2. Generational Accounts: A Meaningful Alternative to Deficit Accounting
3. Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy
4. A Note on the Tax Rate Implicit in Contributions to Pay-as-you-go Public Pension Systems
5. Actuarial balance sheets as a tool to assess the sustainability of social security pension systems
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