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Ahmad, E., and Jean-Luc Schneider, 1992, “Alternative Social Security Systems in CIS Countries”, Conference on 50 Years after the Beveridge Report, September 1992 (York).
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This paper was presented at the 48th Congress of the International Institute of Public Finance “Impact of Demographic Changes for Public Finances,” and will be published in the proceedings. The views expressed in this paper are personal and do not necessarily represent those of the International Monetary Fund. The analysis in this paper is supplemented by the discussion in Ahmad and Schneider (1992) on alternative social security systems in the CIS countries. Helpful comments from Vito Tanzi and Alan Tait are acknowledged—but the usual disclaimer applies.
Family allowances are equivalent to income tax credits for households that are liable to tax.
In practice there were a number of benefits in 1991, and individual republics had the discretion to provide more extensive benefits than nationally determined minima for particular contingencies.