Taxation, Pensions and Saving in a Small Open Economy
研究了在小型开放经济中,税收和养老金制度如何影响私人储蓄,为政策制定者评估养老金改革对储蓄的影响提供参考。
D. Peter Broer, Ed W. M. T. Westerhout, A. Lans Bovenberg, Taxation, Pensions and Saving in a Small Open Economy, The Scandinavian Journal of Economics, Vol. 96, No. 3, Tax Policy in Small Open Economies (Sep., 1994), pp. 403-424