В статье проанализированы условия введения в Украине накопительной системы пенсионного обеспечения, которая позволит уменьшить влияние демографического...

The article analyses conditions of introducing in Ukraine the funded pension system, which would allow reduction of the influence of the demographic factor upon the existing solidary pension system, diversification of risks between three components of the pension system, and ensurance of a...

We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which removed a significant tax credit for an important group of investors: U.K. pension funds. The...