福利国家的未来（英文经典系列）

社会保障引致退休问题的讨论

How will the distribution of welfare, consumption, and leisure across households
be affected by social security reform? This paper addresses this question for social
security reforms with a two-tier structure by comparing steady states under a realistic
version of the current U.S. system and under the two-tier system. The rst tier
is a mandatory, dened-contribution pension offering a retirement annuity proportional
to the value of taxes paid, whereas the second tier guarantees a minimum
retirement income. Our ndings, which are summarized in the Introduction, do not
in general favor the implementation of pay-as-you go versions of the two-tier system
for the U.S. economy.

社会保障协会报告之一

社会保障协会报告之二

社会保障协会报告之三