@article{496930,
      note = {Includes bibliographical references.},
      author = {Willmore, Larry N.},
      url = {http://digitallibrary.un.org/record/496930},
      title = {Three pillars of pensions? A proposal to end mandatory  contributions /},
      publisher = {UN,},
      abstract = {The three pillars of a pension system are defined in  varied ways. The author focuses on a definition provided by  the World Bank in its 1994 Report. He argues that with a  universal Pillar 1 (a flat, subsistence pension), there is  no need for Pillar 2 (earnings-related pensions). Pillar 3  (voluntary retirement savings) should not receive tax  subsidies, which are regressive and also have not been  shown to have any significant effect on private saving.  Such a pension scheme may appear utopian, but it is in  effect in New Zealand.},
      recid = {496930},
      pages = {10 p.},
      address = {[New York] :. 2000-06},
      year = {2000},
      month = {Jun},
}