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On the Uniform Taxation of Retirement Plans -- Lessons from Canada's Registered Retirement Saving Plan(RRSP)

IntroductionAs the debate begins on fundamental tax reforms, many issues need to b...
(05/06/2002)

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Masaharu Usuki

The New Investment Management Scheme for Japan's Public Pension Fund

AbstractJapan's public pension system, which operates under a pay-as-you-...
(01/04/2002)

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Masaharu Usuki

Will Defined Contribution Pension Plans ReallyEncourage Labor Mobility?

1.IntroductionThe introduction of a defined-contribution scheme similar to 401(k) plan...
(01/05/2000)

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Masaharu Usuki