Kashiwase, Kenichiro; Nozaki, Masahiro; Tokuoka, Kiichi - International Monetary Fund (IMF) - 2012
€œclawing back†a small portion of pension benefits from wealthy retirees, reducing preferential tax treatment of pension benefit … incomes, and collecting contributions from dependent spouses of employees, who are currently eligible for pension benefits …This paper analyzes various reform options for Japan’s public pension in light of large fiscal consolidation needs of …