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Pension and Tax Structures in an Ageing Population

Journal of Economic Studies

ISSN: 0144-3585

Article publication date: 1 March 1992


Provides a framework for analysing the financing of state pensions with a wide range of policy options. Special attention is given, however, to two special cases: the first involves a means‐tested pension similar to the Australian scheme, while the second is similar to the basic pension (the first tier) in the UK. Emphasis is given to the implications of population ageing for pension finance in each scheme; a range of policies can be considered using specially designed computer programs.



Creedy, J. and Morgan, M.H. (1992), "Pension and Tax Structures in an Ageing Population", Journal of Economic Studies, Vol. 19 No. 3.




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