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    <SEQUENTIAL>
      <record key="001" att1="001" value="183646" att2="183646">001   183646</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Forschungsbericht</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="079" subkey="y">http://www.ihs.ac.at/publications/eco/es-267.pdf</field>
      <field key="079" subkey="z">Fisher, Walter H. - et al., Life-Cycle Unemployment, Retirement, and Parametric Pension Reform (pdf)</field>
      <field key="079" subkey="y">http://ideas.repec.org/p/ihs/ihsesp/267.html</field>
      <field key="079" subkey="z">Institute for Advanced Studies. Economics Series; 267 (RePEc)</field>
      <field key="100" subkey="">Fisher, Walter H.</field>
      <field key="103" subkey="">Department of Economics and Finance, Institute for Advanced Studies, Vienna, Austria</field>
      <field key="104" subkey="a">Keuschnigg, Christian</field>
      <field key="107" subkey="">University of St. Gallen (FGN-HSG), CEPR, CESifo and Netspar, Switzerland</field>
      <field key="331" subkey="">Life-Cycle Unemployment, Retirement, and Parametric Pension Reform</field>
      <field key="403" subkey="">1. Ed.</field>
      <field key="410" subkey="">Wien</field>
      <field key="412" subkey="">Institut für Höhere Studien</field>
      <field key="425" subkey="">2011, May</field>
      <field key="433" subkey="">33 pp.</field>
      <field key="451" subkey="">Institut für Höhere Studien; Reihe Ökonomie; 267</field>
      <field key="451" subkey="h">Kunst, Robert M. (Ed.) ; Fisher, Walter (Assoc. Ed.) ; Ritzberger, Klaus (Assoc. Ed.)</field>
      <field key="461" subkey="">Economics Series</field>
      <field key="517" subkey="c">from the Table of Contents: Introduction; The Model; Comparative Statics and Welfare; Pension Reform; Conclusion; Appendixes;</field>
      <field key="542" subkey="">1605-7996</field>
      <field key="544" subkey="">IHSES 267</field>
      <field key="700" subkey="">H55</field>
      <field key="700" subkey="">J26</field>
      <field key="720" subkey="">Pensions</field>
      <field key="720" subkey="">Tax benefit link</field>
      <field key="720" subkey="">Retirement</field>
      <field key="720" subkey="">Unemployment</field>
      <field key="753" subkey="">Abstract: This paper investigates the consequences of pension reform for life-cycle unemployment and retirement. We find that (i)</field>
      <field key="imp" subkey="r">oving actuarial fairness in pension assessment not only boosts old age participation but also reduces unemployment among</field>
      <field key="pri" subkey="m">e age workers and raises welfare; (ii) strengthening the tax benefit link boosts life-cycle labor supply on all margins and</field>
      <field key="wel" subkey="f">are; (iii) excluding unemployment benefits from the pension assessment base reduces unemployment, encourages later retirement</field>
      <field key="and" subkey="">boosts efficiency; and (iv) extending the calculation period favors employment of young workers, might possibly lead to more</field>
      <field key="une" subkey="m">ployment among older ones, encourages postponed retirement and most likely yields positive welfare gains.;</field>
    </SEQUENTIAL>
  </section>