01564cas a2200241 a 4500 AALejournalIMF012054 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475506341 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Japan : Selected Issues. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (56 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Japan has a universal public pension system. Social security spending is a key fiscal policy challenge in Japan. The 2004 pension reforms have increased the ratio of the government subsidy to the basic pension benefit. Three reform measures are necessary to improve pension finances: an increase in pension eligibility age, a reduction in the pension benefit, and an increase in contributions. Eliminating the preferential tax treatments of pension income and collecting pension contributions from dependent spouses could contribute to fiscal savings. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2012/209 Full text available on IMF http://elibrary.imf.org/view/journals/002/2012/209/002.2012.issue-209-en.xml IMF e-Library