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Aggregate Implications of Defined Benefit and Defined Contribution Systems (PDF)
Francisco Gomes and Alexander Michaelides, temporarily available through the Center for Retirement Research at Boston College 
Nov. 3, 2003 51 pages; working paper. "We find that social welfare is maximized for small but positive levels of DB because of the redistributive value associated with these systems. On the other hand, steady-state within-DC system comparisons reveal that a zero DC tax rate maximizes social welfare." Summary is online (2 pages). MORE >> |
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