This paper analyzes the financial condition of the Federal Civil Service Retirement System. It begins by examining various official annual reports about the system published by the Office of personnel Management, discussing their differing assumptions and resulting differences in estimates of...

Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument...