incentive mechanism of the public pension system in Japan affecting the retirement behavior has many things in common with those …

of social security and its related programs in Japan since the 1980s. We compute the tax force to retire early, using the …

implications of our analysis on the social security reform debate in Japan, including the fixed tax method and the use of the trust …

reforms in Japan. To this end, we employed a rich and longitudinal dataset of middle-aged and older individuals collected …