)Efficiency and equity are the two aspects of pension system ,and the aging problem,labor productivity,ma- croeconomic environment …,et al. will affect the relationship between efficiency and equity.(2)Parameter adjusting and Structure reforming is a good … narrow the wealth gap ,keep some redistributive function is necessary.(4)D- uring a pension reforming,not only the equity is …

unique database of German micro data to provide empirical evidence for the analysis of the equity and efficiency effects as … base parameters are crucial for the effects of flat tax reforms in terms of equity and efficiency. A flat rate tax with a …

conflict between the axioms of Pareto principle, time consistency, and equity requiring society to reduce inequality regardless … of the past. We argue that responsibility for past choices should be taken into account and thus the equity axiom is not … compelling. Then, we introduce another form of equity that takes the past into consideration and is compatible with time …

, we address both efficiency and distribution issues. The focus is on the effects of user prices on individual incentives … and choices. We identify circumstances under which a market system of user prices not only enhances aggregate efficiency …

, we address both efficiency and distribution issues. The focus is on the effects of user prices on individual incentives … and choices. We identify circumstances under which a market system of user prices not only enhances aggregate efficiency …