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Ukraine : reforming the pension system (Английский)

This paper provides a detailed discussion of all the programs comprising the Ukrainian pension system. It highlights the redundancies of the system as well as some of its regressive features. Efficiency issues are also addressed through a cross-country comparison of marginal effective taxes on labor. On average these taxes are higher in Ukraine than in OECD countries. A simulation model and a cross-country comparison of implicit pension debt are used...
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