"Social security subsidies in Korea were introduced in 2012 to reduce the coverage gap in social security. Despite the large fiscal cost, however, the subsidies have only a small effect on the social security coverage: For every 1,000 workers and their employers who are subsidized under the...

There are many sources of political risk to public provision of pensions. This paper analyzes legislation to alter the retirement income system. This approach naturally recognizes that some changes in the system are good responses to social risks, while others generate such risks. Thus the...

This study explores the philosophical and theoretical bases underlying U.S. tax and social policy for over 25 years in order to develop a comprehensive framework from which to evaluate the intended and actual effects on wealth distribution and social policy overall. The framework provides a...