This paper describes the experience of Canada and other OECD countries in providing retirement incomes for the elderly. This paper is intended to provide background on the options for reforming the social security system in Malaysia.

In this paper, the authors address the question of how the tax burden in a federation should be distributed across the different jurisdictions so that the social cost of providing government services is minimized. Using optimal tax theory, they derive formulas for the optimal equalization grants...

This paper describes the experience of Canada and other OECD countries in providing retirement incomes for the elderly. This paper is intended to provide background on the options for reforming the social security system in Malaysia.