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This book takes as a starting point that welfare states in developed societies do not provide systems of social insurance against the risk of an early death. In contrast to the way in which economically developed countries provide ways of insuring citizens against other possibilities, such as...
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to compute pension benefits. This provides dynamic incentives to report higher earnings in the final years of the career …. In this paper, we document the responses of self-employed and employed workers to these incentives, using social security …
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