small and dominated by non-redistributive schemes such as contributory pensions. Education coverage has increased steadily … programmes non-redistributifs, en particulier les pensions contributives. Les taux de scolarisation ont augmenté mais la qualité …

Different approaches to taxing public pensions and to social security contributions can be explained by differences in … of countries they have this status till today, despite modern pension theory tends to replace them by personal pensions … pensions, in practice there is a considerable tendency to stimulate significant retirement savings and ignore the fiscal costs …