Kyyrä, Tomi; Pesola, Hanna - 2017
retirement in Finland. We consider a reform that increased the age threshold of this scheme from 55 to 57 for people born in 1950 … the fiscal impact of the reform taking into account income taxes and social security contributions paid and benefits … received. The reform increased net income transfers by 15,000 Euros over the 10-year period for an average individual. …