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issues are discussed with outset in the experience of the Scandinavian countries (Denmark and Sweden). These countries are … taxation may thus differ significantly from the nominal rates. For Denmark and Sweden it is shown that the effective tax rates …
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Within the frame of the Nordic welfare model, pension system design has taken very different routes. While the overall aims in terms of distribution and replacement rates are similar, the division of labour between defined benefit and contribution as well as pay-as-you-go versus funded schemes...
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