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The Reform of the Pension System in Italy

The Reform of the Pension System in Italy »

Source: The Reform of the Pension System in Italy

Volume/Issue: 1997/18

Series: IMF Working Papers

Author(s): A. Hamann

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1997

ISBN: 9781451922790

Keywords: pension, benefits, retirement, early retirement

Italy’s pension system was reformed in August 1995. The new system has various desirable long-run properties and, overall, it represents an improvement over earlier systems. However, it fails to address two...

The Italian Public Pension System

The Italian Public Pension System »

Source: The Italian Public Pension System : Current Prospects and Reform Options

Volume/Issue: 1995/33

Series: IMF Working Papers

Author(s): Patrizia Canziani , and Dimitri Demekas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845150

Keywords: pension, benefits, retirement age, retirement

Public pension expenditure in Italy has been growing rapidly in the last three decades and is now among the highest in industrialized countries. Despite recent reforms, benefits remain generous by international sta...

Labor Market Institutions and Flexibility in Italy

Labor Market Institutions and Flexibility in Italy »

Source: Labor Market Institutions and Flexibility in Italy : A Critical Evaluation and Some International Comparisons

Volume/Issue: 1994/30

Series: IMF Working Papers

Author(s): Dimitri Demekas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451844870

Keywords: wage, employment, unemployment, benefits, unemployment insurance

The paper surveys three broad categories of labor market institutions in Italy: employment protection legislation, unemployment benefit systems, and wage bargaining arrangements. In each case, the recent evolution...

Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Increasing Dependency Ratios, Pensions, and Tax Smoothing1

Increasing Dependency Ratios, Pensions, and Tax Smoothing1 »

Source: Increasing Dependency Ratios, Pensions, and Tax Smoothing

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...

The Reform of the Pension System in Italy

The Reform of the Pension System in Italy »

Volume/Issue: 1997/18

Series: IMF Working Papers

Author(s): A. Hamann

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1997

DOI: http://dx.doi.org/10.5089/9781451922790.001

ISBN: 9781451922790

Keywords: pension, benefits, retirement, early retirement

Italy’s pension system was reformed in August 1995. The new system has various desirable long-run properties and, overall, it represents an improvement over earlier systems. However, it fails to address two...

The Italian Public Pension System
			: Current Prospects and Reform Options

The Italian Public Pension System : Current Prospects and Reform Options »

Volume/Issue: 1995/33

Series: IMF Working Papers

Author(s): Patrizia Canziani , and Dimitri Demekas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

DOI: http://dx.doi.org/10.5089/9781451845150.001

ISBN: 9781451845150

Keywords: pension, benefits, retirement age, retirement

Public pension expenditure in Italy has been growing rapidly in the last three decades and is now among the highest in industrialized countries. Despite recent reforms, benefits remain generous by international sta...

Labor Market Institutions and Flexibility in Italy
			: A Critical Evaluation and Some International Comparisons

Labor Market Institutions and Flexibility in Italy : A Critical Evaluation and Some International Comparisons »

Volume/Issue: 1994/30

Series: IMF Working Papers

Author(s): Dimitri Demekas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

DOI: http://dx.doi.org/10.5089/9781451844870.001

ISBN: 9781451844870

Keywords: wage, employment, unemployment, benefits, unemployment insurance

The paper surveys three broad categories of labor market institutions in Italy: employment protection legislation, unemployment benefit systems, and wage bargaining arrangements. In each case, the recent evolution...

Introducing a General Anti-Avoidance Rule (GAAR)
			: Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Increasing Dependency Ratios, Pensions, and Tax Smoothing

Increasing Dependency Ratios, Pensions, and Tax Smoothing »

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451934861.001

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...