Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
pensions to individual incomes reduces distortions associated with social security contributions, but incurs insurance loss. We …We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal … strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least …