http://www.imf.org/external/pubs/ft/wp/2000/wp00139.pdf

This paper discusses the strategic building blocks of pension reform. The early sections set out the simple economics of pensions and discuss a series of myths which have proved remarkably persistent. Subsequent sections drew together the conclusions for policy design from early theoretical discussion, set out the prerequisites which any pension reform must respect, and discuss the range of choices facing policymakers. (IMF Working Paper WP/00/139) (Au)