<section name="raw">
    <SEQUENTIAL>
      <record key="001" att1="001" value="171277" att2="171277">001   171277</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Zeitschrift</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="079" subkey="y">http://dx.doi.org/10.1111/j.1468-0475.2008.00423.x</field>
      <field key="079" subkey="z">Kifmann, Mathias, Age-Dependent Taxation and the Optimal Retirement Benefit Formula (pdf)</field>
      <field key="100" subkey="">Kifmann, Mathias</field>
      <field key="103" subkey="">Universität Augsburg</field>
      <field key="331" subkey="">Age-Dependent Taxation and the Optimal Retirement Benefit Formula</field>
      <field key="542" subkey="">1465-6485</field>
      <field key="544" subkey="n">GER9.2008(1);3</field>
      <field key="590" subkey="">German Economic Review</field>
      <field key="596" subkey="a">9.2008, issue 1, 41 - 64</field>
      <field key="700" subkey="">H21</field>
      <field key="700" subkey="">H55</field>
      <field key="720" subkey="">Optimal taxation</field>
      <field key="720" subkey="">Pay-as-you-go</field>
      <field key="720" subkey="">Pension systems</field>
      <field key="720" subkey="">Implicit taxation</field>
      <field key="720" subkey="">Intra- and intergenerational equity</field>
      <field key="720" subkey="">Financial stability</field>
    </SEQUENTIAL>
  </section>