This paper examines the consequences of including the self-employed in the German pay-as-you-go pension system. The effects on the implicit tax rate of the different generations and groups are analysed. It is demonstrated that the inclusion of the self-employed can be used to reach two...

The Dutch mandatory pension system consists of two parts: a public pay-as-you-go part that provides a minimum income to all Dutch inhabitants over age 64; and an occupation-specific capital-funded part that provides supplementary retirement income. The goal of this paper is to test for the effect...