Goto, Shingo; Yanase, Noriyoshi - In: The Geneva Papers on Risk and Insurance - Issues and … 38 (2013) 4, pp. 753-776
Contrary to the objective of a major corporate pension reform in Japan to enhance retirement income security, and despite the increased relative tax benefits of externally-funded plans, the number of firms that do not sponsor externally-funded defined benefit plans or defined contribution plans...