This paper provides estimates of the implicit fiscal assets as well as of the evolution over time of fiscal costs and revenues related to tax-favoured retirement saving regimes in 17 OECD countries, taking into account current and future contributions, asset accumulation and withdrawals, all of...

Reforming pensions in a fiscally and socially sustainable way is a central issue in developing and developed countries alike. This report, produced in collaboration by the OECD and the World Bank, addresses some of the key questions underlying the debate and provides the basis for a new,...

Reforming pensions in a fiscally and socially sustainable way is a central issue in developing and developed countries alike. This report, produced in collaboration by the OECD and the World Bank, addresses some of the key questions underlying the debate and provides the basis for a new,...

Pension systems are complex and comparing them across countries is therefore difficult. This paper adopts standard methodology to calculate prospective pension entitlements in nine countries. The modeling ncludes universal and resource-tested schemes, public and private earnings-related plans...