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  E M P L O Y E E   B E N E F I T S ,   C O M P E N S A T I O N
                    &   P E N S I O N   L A W
                Vol. 5,  No. 17: September 9, 2004
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Publisher:     LSN Employment, Labor, Compensation & Pension Journals
               a division of
               Social Science Electronic Publishing, Inc. (SSEP)
               and Social Science Research Network (SSRN)

Editor:        PAMELA PERUN
               Urban Institute
               Mailto:pamela@planetnow.com

Copyright:     SSEP, Inc. 2004. All rights reserved.

Leading Social Science Research Delivered To Your Desktop
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                      Topic of This Issue:
                      International Issues
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T A B L E   of   C O N T E N T S
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NEW and FORTHCOMING ARTICLES

"Pension and Compensation Aspects of the U.S-U.K. Double Taxation
 Treaty"
      Tax Notes, Vol. 103, No. 4, April 26, 2004
     ANDREW L. ORINGER
        Clifford Chance LLP
     RODERICK MACKENZIE-SMITH
        Clifford Chance LLP


"Projected Spending on Pensions in Spain: A Viability Analysis"
      International Social Security Review, Vol. 57, No. 3, pp.
      91-109, July 2004
     JUAN F. DEL BRIO CARRETERO
        Universidad Carlos III de Madrid
     MARIA DE LA CONCEPCION GONZALEZ RABANAL
        Universidad Nacional de Educacion a Distancia
        (UNED)


"Employees' Choice of Superannuation Plan: Effects of Risk
 Transfer Costs"
      Journal of Industrial Relations, Vol. 46, pp. 1-20, March
      2004
     KERRY BROWN
        Queensland University of Technology
        School of Management
     GERRY GALLERY
        University of New South Wales
        School of Accounting
     NATALIE GALLERY
        University of Sydney
        School of Business
     ROSS GUEST
        Griffith University
        School of Accounting and Finance - Gold Coast
        Campus


"Mandatory Retirement and Older Worker Employment"
      Canadian Journal of Economics, Vol. 37, No. 3. pp. 528-551,
      August 2004
     MICHAEL SHANNON
        Lakehead University
        Department of Economics
     DIANA GRIERSON
        Lakehead University


"Social Protection in the Republic of Korea: Social Insurance and
 Moral Hazard"
      International Social Security Review, Vol. 57, No. 1, pp.
      3-18, January 2004
     ERIC BIDET
        Hankuk University of Foreign Studies

WORKING PAPERS

"The German Public Pension System: How it Was, How it Will Be"
     AXEL H. BöRSCH-SUPAN
        University of Mannheim
        Department of Economics
        Centre for Economic Policy Research (CEPR)
        National Bureau of Economic Research (NBER)
     CHRISTINA B. WILKE
        Mannheim Research Institute for the Economics of
        Aging


"The Shape of Hiring and Separation Costs"
     FRANCIS KRAMARZ
        CREST-INSEE
        Institute for the Study of Labor (IZA)
        Centre for Economic Policy Research (CEPR)
     MARIE-LAURE MICHAUD
        Universite Paris I - EUREQua