id	sid	tid	token	lemma	pos
eistud-26379	1	1	european	european	ADJ
eistud-26379	1	2	integrat	integrat	PROPN
eistud-26379	1	3	ion	ion	NOUN
eistud-26379	1	4	studies	study	NOUN
eistud-26379	1	5	2020/14	2020/14	NUM
eistud-26379	1	6	146	146	NUM
eistud-26379	1	7	european	european	ADJ
eistud-26379	1	8	integration	integration	NOUN
eistud-26379	1	9	studies	study	NOUN
eistud-26379	1	10	no	no	INTJ
eistud-26379	1	11	.	.	NOUN
eistud-26379	1	12	14	14	NUM
eistud-26379	1	13	/	/	SYM
eistud-26379	1	14	2020	2020	NUM
eistud-26379	1	15	,	,	PUNCT
eistud-26379	1	16	pp	pp	ADJ
eistud-26379	1	17	.	.	PUNCT
eistud-26379	2	1	146	146	NUM
eistud-26379	2	2	-	-	SYM
eistud-26379	2	3	155	155	NUM
eistud-26379	2	4	doi.org/10.5755/j01.eis.1.14.26379	doi.org/10.5755/j01.eis.1.14.26379	ADJ
eistud-26379	2	5	abstract	abstract	ADJ
eistud-26379	2	6	tax	tax	NOUN
eistud-26379	2	7	incentives	incentive	NOUN
eistud-26379	2	8	as	as	ADP
eistud-26379	2	9	a	a	DET
eistud-26379	2	10	part	part	NOUN
eistud-26379	2	11	of	of	ADP
eistud-26379	2	12	governments	government	NOUN
eistud-26379	2	13	’	’	PART
eistud-26379	2	14	applied	apply	VERB
eistud-26379	2	15	mechanisms	mechanism	NOUN
eistud-26379	2	16	for	for	ADP
eistud-26379	2	17	the	the	DET
eistud-26379	2	18	third	third	ADJ
eistud-26379	2	19	pension	pension	NOUN
eistud-26379	2	20	pillar	pillar	NOUN
eistud-26379	2	21	in	in	ADP
eistud-26379	2	22	estonia	estonia	PROPN
eistud-26379	2	23	,	,	PUNCT
eistud-26379	2	24	latvia	latvia	PROPN
eistud-26379	2	25	,	,	PUNCT
eistud-26379	2	26	and	and	CCONJ
eistud-26379	2	27	lithuania	lithuania	PROPN
eistud-26379	2	28	http://dx.doi.org/10.5755/j01.eis.1.14.26379	http://dx.doi.org/10.5755/j01.eis.1.14.26379	PROPN
eistud-26379	2	29	the	the	DET
eistud-26379	2	30	main	main	ADJ
eistud-26379	2	31	objective	objective	NOUN
eistud-26379	2	32	of	of	ADP
eistud-26379	2	33	the	the	DET
eistud-26379	2	34	improvements	improvement	NOUN
eistud-26379	2	35	to	to	ADP
eistud-26379	2	36	public	public	ADJ
eistud-26379	2	37	pension	pension	NOUN
eistud-26379	2	38	systems	system	NOUN
eistud-26379	2	39	is	be	AUX
eistud-26379	2	40	to	to	PART
eistud-26379	2	41	create	create	VERB
eistud-26379	2	42	a	a	DET
eistud-26379	2	43	balanced	balanced	ADJ
eistud-26379	2	44	three	three	NUM
eistud-26379	2	45	-	-	PUNCT
eistud-26379	2	46	pillar	pillar	NOUN
eistud-26379	2	47	pension	pension	NOUN
eistud-26379	2	48	structure	structure	NOUN
eistud-26379	2	49	and	and	CCONJ
eistud-26379	2	50	increase	increase	VERB
eistud-26379	2	51	public	public	ADJ
eistud-26379	2	52	accountability	accountability	NOUN
eistud-26379	2	53	for	for	ADP
eistud-26379	2	54	pension	pension	NOUN
eistud-26379	2	55	capital	capital	NOUN
eistud-26379	2	56	formation	formation	NOUN
eistud-26379	2	57	.	.	PUNCT
eistud-26379	3	1	most	most	ADJ
eistud-26379	3	2	pension	pension	NOUN
eistud-26379	3	3	systems	system	NOUN
eistud-26379	3	4	are	be	AUX
eistud-26379	3	5	based	base	VERB
eistud-26379	3	6	on	on	ADP
eistud-26379	3	7	the	the	DET
eistud-26379	3	8	first	first	ADJ
eistud-26379	3	9	two	two	NUM
eistud-26379	3	10	pension	pension	NOUN
eistud-26379	3	11	system	system	NOUN
eistud-26379	3	12	pillars	pillar	NOUN
eistud-26379	3	13	–	–	PUNCT
eistud-26379	3	14	mandatory	mandatory	ADJ
eistud-26379	3	15	contributions	contribution	NOUN
eistud-26379	3	16	in	in	ADP
eistud-26379	3	17	the	the	DET
eistud-26379	3	18	state	state	NOUN
eistud-26379	3	19	compulsory	compulsory	ADJ
eistud-26379	3	20	unfunded	unfunded	ADJ
eistud-26379	3	21	pension	pension	NOUN
eistud-26379	3	22	scheme	scheme	NOUN
eistud-26379	3	23	and	and	CCONJ
eistud-26379	3	24	the	the	DET
eistud-26379	3	25	state	state	NOUN
eistud-26379	3	26	-	-	PUNCT
eistud-26379	3	27	funded	fund	VERB
eistud-26379	3	28	or	or	CCONJ
eistud-26379	3	29	accumulated	accumulate	VERB
eistud-26379	3	30	pension	pension	NOUN
eistud-26379	3	31	scheme	scheme	NOUN
eistud-26379	3	32	in	in	ADP
eistud-26379	3	33	pension	pension	NOUN
eistud-26379	3	34	funds	fund	NOUN
eistud-26379	3	35	.	.	PUNCT
eistud-26379	4	1	however	however	ADV
eistud-26379	4	2	,	,	PUNCT
eistud-26379	4	3	the	the	DET
eistud-26379	4	4	pension	pension	NOUN
eistud-26379	4	5	level	level	NOUN
eistud-26379	4	6	adequacy	adequacy	NOUN
eistud-26379	4	7	has	have	AUX
eistud-26379	4	8	been	be	AUX
eistud-26379	4	9	reached	reach	VERB
eistud-26379	4	10	by	by	ADP
eistud-26379	4	11	adding	add	VERB
eistud-26379	4	12	the	the	DET
eistud-26379	4	13	third	third	ADJ
eistud-26379	4	14	pension	pension	NOUN
eistud-26379	4	15	system	system	NOUN
eistud-26379	4	16	pillar	pillar	VERB
eistud-26379	4	17	voluntary	voluntary	ADJ
eistud-26379	4	18	investments	investment	NOUN
eistud-26379	4	19	in	in	ADP
eistud-26379	4	20	private	private	ADJ
eistud-26379	4	21	pension	pension	NOUN
eistud-26379	4	22	funds	fund	NOUN
eistud-26379	4	23	.	.	PUNCT
eistud-26379	5	1	governments	government	NOUN
eistud-26379	5	2	are	be	AUX
eistud-26379	5	3	private	private	ADJ
eistud-26379	5	4	pension	pension	NOUN
eistud-26379	5	5	system	system	NOUN
eistud-26379	5	6	policymakers	policymaker	NOUN
eistud-26379	5	7	by	by	ADP
eistud-26379	5	8	defining	define	VERB
eistud-26379	5	9	a	a	DET
eistud-26379	5	10	legal	legal	ADJ
eistud-26379	5	11	framework	framework	NOUN
eistud-26379	5	12	and	and	CCONJ
eistud-26379	5	13	providing	provide	VERB
eistud-26379	5	14	tax	tax	NOUN
eistud-26379	5	15	incentives	incentive	NOUN
eistud-26379	5	16	for	for	ADP
eistud-26379	5	17	voluntary	voluntary	ADJ
eistud-26379	5	18	investments	investment	NOUN
eistud-26379	5	19	for	for	ADP
eistud-26379	5	20	retirement	retirement	NOUN
eistud-26379	5	21	.	.	PUNCT
eistud-26379	6	1	in	in	ADP
eistud-26379	6	2	the	the	DET
eistud-26379	6	3	baltic	baltic	ADJ
eistud-26379	6	4	countries	country	NOUN
eistud-26379	6	5	–	–	PUNCT
eistud-26379	6	6	estonia	estonia	PROPN
eistud-26379	6	7	,	,	PUNCT
eistud-26379	6	8	latvia	latvia	PROPN
eistud-26379	6	9	,	,	PUNCT
eistud-26379	6	10	and	and	CCONJ
eistud-26379	6	11	lithuania	lithuania	PROPN
eistud-26379	6	12	,	,	PUNCT
eistud-26379	6	13	the	the	DET
eistud-26379	6	14	third	third	ADJ
eistud-26379	6	15	pension	pension	NOUN
eistud-26379	6	16	pillar	pillar	NOUN
eistud-26379	6	17	is	be	AUX
eistud-26379	6	18	at	at	ADP
eistud-26379	6	19	an	an	DET
eistud-26379	6	20	early	early	ADJ
eistud-26379	6	21	stage	stage	NOUN
eistud-26379	6	22	of	of	ADP
eistud-26379	6	23	its	its	PRON
eistud-26379	6	24	development	development	NOUN
eistud-26379	6	25	,	,	PUNCT
eistud-26379	6	26	and	and	CCONJ
eistud-26379	6	27	as	as	ADP
eistud-26379	6	28	such	such	ADJ
eistud-26379	6	29	,	,	PUNCT
eistud-26379	6	30	should	should	AUX
eistud-26379	6	31	be	be	AUX
eistud-26379	6	32	particularly	particularly	ADV
eistud-26379	6	33	stimulated	stimulate	VERB
eistud-26379	6	34	.	.	PUNCT
eistud-26379	7	1	this	this	DET
eistud-26379	7	2	research	research	NOUN
eistud-26379	7	3	focuses	focus	VERB
eistud-26379	7	4	on	on	ADP
eistud-26379	7	5	the	the	DET
eistud-26379	7	6	tax	tax	NOUN
eistud-26379	7	7	incentives	incentive	NOUN
eistud-26379	7	8	utilized	utilize	VERB
eistud-26379	7	9	by	by	ADP
eistud-26379	7	10	the	the	DET
eistud-26379	7	11	governments	government	NOUN
eistud-26379	7	12	of	of	ADP
eistud-26379	7	13	estonia	estonia	PROPN
eistud-26379	7	14	,	,	PUNCT
eistud-26379	7	15	latvia	latvia	PROPN
eistud-26379	7	16	,	,	PUNCT
eistud-26379	7	17	and	and	CCONJ
eistud-26379	7	18	lithuania	lithuania	PROPN
eistud-26379	7	19	and	and	CCONJ
eistud-26379	7	20	aims	aim	VERB
eistud-26379	7	21	to	to	PART
eistud-26379	7	22	ascertain	ascertain	VERB
eistud-26379	7	23	and	and	CCONJ
eistud-26379	7	24	compare	compare	VERB
eistud-26379	7	25	the	the	DET
eistud-26379	7	26	effectiveness	effectiveness	NOUN
eistud-26379	7	27	of	of	ADP
eistud-26379	7	28	the	the	DET
eistud-26379	7	29	tax	tax	NOUN
eistud-26379	7	30	incentive	incentive	NOUN
eistud-26379	7	31	policies	policy	NOUN
eistud-26379	7	32	applied	apply	VERB
eistud-26379	7	33	to	to	ADP
eistud-26379	7	34	the	the	DET
eistud-26379	7	35	third	third	ADJ
eistud-26379	7	36	pension	pension	NOUN
eistud-26379	7	37	pillar	pillar	NOUN
eistud-26379	7	38	by	by	ADP
eistud-26379	7	39	the	the	DET
eistud-26379	7	40	governments	government	NOUN
eistud-26379	7	41	of	of	ADP
eistud-26379	7	42	the	the	DET
eistud-26379	7	43	three	three	NUM
eistud-26379	7	44	baltic	baltic	ADJ
eistud-26379	7	45	countries	country	NOUN
eistud-26379	7	46	.	.	PUNCT
eistud-26379	8	1	it	it	PRON
eistud-26379	8	2	questions	question	VERB
eistud-26379	8	3	the	the	DET
eistud-26379	8	4	effectiveness	effectiveness	NOUN
eistud-26379	8	5	of	of	ADP
eistud-26379	8	6	the	the	DET
eistud-26379	8	7	incentive	incentive	NOUN
eistud-26379	8	8	mechanisms	mechanism	NOUN
eistud-26379	8	9	the	the	DET
eistud-26379	8	10	governments	government	NOUN
eistud-26379	8	11	of	of	ADP
eistud-26379	8	12	the	the	DET
eistud-26379	8	13	baltic	baltic	ADJ
eistud-26379	8	14	countries	country	NOUN
eistud-26379	8	15	have	have	AUX
eistud-26379	8	16	chosen	choose	VERB
eistud-26379	8	17	,	,	PUNCT
eistud-26379	8	18	which	which	PRON
eistud-26379	8	19	include	include	VERB
eistud-26379	8	20	involving	involve	VERB
eistud-26379	8	21	most	most	ADJ
eistud-26379	8	22	of	of	ADP
eistud-26379	8	23	the	the	DET
eistud-26379	8	24	population	population	NOUN
eistud-26379	8	25	in	in	ADP
eistud-26379	8	26	the	the	DET
eistud-26379	8	27	private	private	ADJ
eistud-26379	8	28	pension	pension	NOUN
eistud-26379	8	29	saving	saving	NOUN
eistud-26379	8	30	programs	program	NOUN
eistud-26379	8	31	.	.	PUNCT
eistud-26379	9	1	the	the	DET
eistud-26379	9	2	research	research	NOUN
eistud-26379	9	3	methods	method	NOUN
eistud-26379	9	4	used	use	VERB
eistud-26379	9	5	are	be	AUX
eistud-26379	9	6	the	the	DET
eistud-26379	9	7	analysis	analysis	NOUN
eistud-26379	9	8	of	of	ADP
eistud-26379	9	9	scientific	scientific	ADJ
eistud-26379	9	10	publications	publication	NOUN
eistud-26379	9	11	on	on	ADP
eistud-26379	9	12	the	the	DET
eistud-26379	9	13	previously	previously	ADV
eistud-26379	9	14	conducted	conduct	VERB
eistud-26379	9	15	research	research	NOUN
eistud-26379	9	16	,	,	PUNCT
eistud-26379	9	17	acts	act	NOUN
eistud-26379	9	18	of	of	ADP
eistud-26379	9	19	legislation	legislation	NOUN
eistud-26379	9	20	of	of	ADP
eistud-26379	9	21	baltic	baltic	ADJ
eistud-26379	9	22	countries	country	NOUN
eistud-26379	9	23	,	,	PUNCT
eistud-26379	9	24	as	as	ADV
eistud-26379	9	25	well	well	ADV
eistud-26379	9	26	as	as	ADP
eistud-26379	9	27	an	an	DET
eistud-26379	9	28	analytical	analytical	ADJ
eistud-26379	9	29	study	study	NOUN
eistud-26379	9	30	of	of	ADP
eistud-26379	9	31	statistical	statistical	ADJ
eistud-26379	9	32	data	datum	NOUN
eistud-26379	9	33	on	on	ADP
eistud-26379	9	34	the	the	DET
eistud-26379	9	35	development	development	NOUN
eistud-26379	9	36	of	of	ADP
eistud-26379	9	37	voluntary	voluntary	ADJ
eistud-26379	9	38	pension	pension	NOUN
eistud-26379	9	39	fund	fund	NOUN
eistud-26379	9	40	contributions	contribution	NOUN
eistud-26379	9	41	in	in	ADP
eistud-26379	9	42	estonia	estonia	PROPN
eistud-26379	9	43	,	,	PUNCT
eistud-26379	9	44	latvia	latvia	PROPN
eistud-26379	9	45	,	,	PUNCT
eistud-26379	9	46	and	and	CCONJ
eistud-26379	9	47	lithuania	lithuania	PROPN
eistud-26379	9	48	.	.	PUNCT
eistud-26379	10	1	the	the	DET
eistud-26379	10	2	research	research	NOUN
eistud-26379	10	3	results	result	NOUN
eistud-26379	10	4	indicate	indicate	VERB
eistud-26379	10	5	that	that	SCONJ
eistud-26379	10	6	the	the	DET
eistud-26379	10	7	tax	tax	NOUN
eistud-26379	10	8	incentives	incentive	NOUN
eistud-26379	10	9	are	be	AUX
eistud-26379	10	10	the	the	DET
eistud-26379	10	11	mechanism	mechanism	NOUN
eistud-26379	10	12	to	to	PART
eistud-26379	10	13	motivate	motivate	VERB
eistud-26379	10	14	the	the	DET
eistud-26379	10	15	population	population	NOUN
eistud-26379	10	16	to	to	PART
eistud-26379	10	17	create	create	VERB
eistud-26379	10	18	savings	saving	NOUN
eistud-26379	10	19	in	in	ADP
eistud-26379	10	20	the	the	DET
eistud-26379	10	21	third	third	ADJ
eistud-26379	10	22	pension	pension	NOUN
eistud-26379	10	23	pillar	pillar	NOUN
eistud-26379	10	24	in	in	ADP
eistud-26379	10	25	all	all	DET
eistud-26379	10	26	three	three	NUM
eistud-26379	10	27	baltic	baltic	ADJ
eistud-26379	10	28	countries	country	NOUN
eistud-26379	10	29	.	.	PUNCT
eistud-26379	11	1	however	however	ADV
eistud-26379	11	2	,	,	PUNCT
eistud-26379	11	3	latvia	latvia	PROPN
eistud-26379	11	4	being	be	AUX
eistud-26379	11	5	the	the	DET
eistud-26379	11	6	country	country	NOUN
eistud-26379	11	7	with	with	ADP
eistud-26379	11	8	the	the	DET
eistud-26379	11	9	highest	high	ADJ
eistud-26379	11	10	coverage	coverage	NOUN
eistud-26379	11	11	rate	rate	NOUN
eistud-26379	11	12	of	of	ADP
eistud-26379	11	13	the	the	DET
eistud-26379	11	14	third	third	ADJ
eistud-26379	11	15	pension	pension	NOUN
eistud-26379	11	16	pillar	pillar	NOUN
eistud-26379	11	17	has	have	VERB
eistud-26379	11	18	the	the	DET
eistud-26379	11	19	most	most	ADV
eistud-26379	11	20	unfavorable	unfavorable	ADJ
eistud-26379	11	21	conditions	condition	NOUN
eistud-26379	11	22	for	for	ADP
eistud-26379	11	23	creating	create	VERB
eistud-26379	11	24	savings	saving	NOUN
eistud-26379	11	25	.	.	PUNCT
eistud-26379	12	1	there	there	PRON
eistud-26379	12	2	are	be	VERB
eistud-26379	12	3	no	no	DET
eistud-26379	12	4	tax	tax	NOUN
eistud-26379	12	5	incentives	incentive	NOUN
eistud-26379	12	6	on	on	ADP
eistud-26379	12	7	returns	return	NOUN
eistud-26379	12	8	on	on	ADP
eistud-26379	12	9	investment	investment	NOUN
eistud-26379	12	10	and	and	CCONJ
eistud-26379	12	11	tax	tax	NOUN
eistud-26379	12	12	-	-	PUNCT
eistud-26379	12	13	exempt	exempt	ADJ
eistud-26379	12	14	withdrawals	withdrawal	NOUN
eistud-26379	12	15	in	in	ADP
eistud-26379	12	16	latvia	latvia	PROPN
eistud-26379	12	17	,	,	PUNCT
eistud-26379	12	18	while	while	SCONJ
eistud-26379	12	19	estonia	estonia	PROPN
eistud-26379	12	20	and	and	CCONJ
eistud-26379	12	21	lithuania	lithuania	PROPN
eistud-26379	12	22	have	have	VERB
eistud-26379	12	23	all	all	DET
eistud-26379	12	24	positions	position	NOUN
eistud-26379	12	25	tax	tax	NOUN
eistud-26379	12	26	-	-	PUNCT
eistud-26379	12	27	exempt	exempt	ADJ
eistud-26379	12	28	.	.	PUNCT
eistud-26379	13	1	a	a	DET
eistud-26379	13	2	more	more	ADV
eistud-26379	13	3	detailed	detailed	ADJ
eistud-26379	13	4	analysis	analysis	NOUN
eistud-26379	13	5	of	of	ADP
eistud-26379	13	6	the	the	DET
eistud-26379	13	7	tax	tax	NOUN
eistud-26379	13	8	incentives	incentive	NOUN
eistud-26379	13	9	at	at	ADP
eistud-26379	13	10	the	the	DET
eistud-26379	13	11	contribution	contribution	NOUN
eistud-26379	13	12	stage	stage	NOUN
eistud-26379	13	13	explains	explain	VERB
eistud-26379	13	14	the	the	DET
eistud-26379	13	15	underdeveloped	underdeveloped	ADJ
eistud-26379	13	16	third	third	ADJ
eistud-26379	13	17	pension	pension	NOUN
eistud-26379	13	18	pillar	pillar	NOUN
eistud-26379	13	19	in	in	ADP
eistud-26379	13	20	lithuania	lithuania	PROPN
eistud-26379	13	21	,	,	PUNCT
eistud-26379	13	22	as	as	SCONJ
eistud-26379	13	23	lithuanian	lithuanian	ADJ
eistud-26379	13	24	personal	personal	ADJ
eistud-26379	13	25	income	income	NOUN
eistud-26379	13	26	tax	tax	NOUN
eistud-26379	13	27	reliefs	relief	NOUN
eistud-26379	13	28	are	be	AUX
eistud-26379	13	29	targeted	target	VERB
eistud-26379	13	30	at	at	ADP
eistud-26379	13	31	low	low	ADJ
eistud-26379	13	32	or	or	CCONJ
eistud-26379	13	33	medium	medium	ADJ
eistud-26379	13	34	wages	wage	NOUN
eistud-26379	13	35	or	or	CCONJ
eistud-26379	13	36	gross	gross	ADJ
eistud-26379	13	37	income	income	NOUN
eistud-26379	13	38	.	.	PUNCT
eistud-26379	14	1	the	the	DET
eistud-26379	14	2	research	research	NOUN
eistud-26379	14	3	has	have	AUX
eistud-26379	14	4	highlighted	highlight	VERB
eistud-26379	14	5	the	the	DET
eistud-26379	14	6	impact	impact	NOUN
eistud-26379	14	7	of	of	ADP
eistud-26379	14	8	tax	tax	NOUN
eistud-26379	14	9	incentives	incentive	NOUN
eistud-26379	14	10	on	on	ADP
eistud-26379	14	11	voluntary	voluntary	ADJ
eistud-26379	14	12	savings	saving	NOUN
eistud-26379	14	13	for	for	ADP
eistud-26379	14	14	retirement	retirement	NOUN
eistud-26379	14	15	in	in	ADP
eistud-26379	14	16	the	the	DET
eistud-26379	14	17	three	three	NUM
eistud-26379	14	18	baltic	baltic	ADJ
eistud-26379	14	19	countries	country	NOUN
eistud-26379	14	20	,	,	PUNCT
eistud-26379	14	21	opening	open	VERB
eistud-26379	14	22	a	a	DET
eistud-26379	14	23	discussion	discussion	NOUN
eistud-26379	14	24	about	about	ADP
eistud-26379	14	25	the	the	DET
eistud-26379	14	26	effectiveness	effectiveness	NOUN
eistud-26379	14	27	of	of	ADP
eistud-26379	14	28	governments	government	NOUN
eistud-26379	14	29	'	'	PART
eistud-26379	14	30	applied	apply	VERB
eistud-26379	14	31	mechanisms	mechanism	NOUN
eistud-26379	14	32	.	.	PUNCT
eistud-26379	15	1	keywords	keyword	NOUN
eistud-26379	15	2	:	:	PUNCT
eistud-26379	15	3	government	government	NOUN
eistud-26379	15	4	,	,	PUNCT
eistud-26379	15	5	pensions	pension	NOUN
eistud-26379	15	6	,	,	PUNCT
eistud-26379	15	7	tax	tax	NOUN
eistud-26379	15	8	incentives	incentive	NOUN
eistud-26379	15	9	,	,	PUNCT
eistud-26379	15	10	third	third	ADJ
eistud-26379	15	11	pension	pension	NOUN
eistud-26379	15	12	pillar	pillar	NOUN
eistud-26379	15	13	,	,	PUNCT
eistud-26379	15	14	voluntary	voluntary	ADJ
eistud-26379	15	15	savings	saving	NOUN
eistud-26379	15	16	.	.	PUNCT
eistud-26379	16	1	evija	evija	VERB
eistud-26379	16	2	dundure	dundure	NOUN
eistud-26379	16	3	university	university	PROPN
eistud-26379	16	4	of	of	ADP
eistud-26379	16	5	latvia	latvia	PROPN
eistud-26379	16	6	,	,	PUNCT
eistud-26379	16	7	latvia	latvia	PROPN
eistud-26379	16	8	submitted	submit	VERB
eistud-26379	16	9	05/2020	05/2020	NUM
eistud-26379	16	10	accepted	accept	VERB
eistud-26379	16	11	for	for	ADP
eistud-26379	16	12	publication	publication	NOUN
eistud-26379	16	13	08/2020	08/2020	ADP
eistud-26379	16	14	tax	tax	NOUN
eistud-26379	16	15	incentives	incentive	NOUN
eistud-26379	16	16	as	as	ADP
eistud-26379	16	17	a	a	DET
eistud-26379	16	18	part	part	NOUN
eistud-26379	16	19	of	of	ADP
eistud-26379	16	20	governments	government	NOUN
eistud-26379	16	21	’	’	PART
eistud-26379	16	22	applied	apply	VERB
eistud-26379	16	23	mechanisms	mechanism	NOUN
eistud-26379	16	24	for	for	ADP
eistud-26379	16	25	the	the	DET
eistud-26379	16	26	third	third	ADJ
eistud-26379	16	27	pension	pension	NOUN
eistud-26379	16	28	pillar	pillar	NOUN
eistud-26379	16	29	in	in	ADP
eistud-26379	16	30	estonia	estonia	PROPN
eistud-26379	16	31	,	,	PUNCT
eistud-26379	16	32	latvia	latvia	PROPN
eistud-26379	16	33	,	,	PUNCT
eistud-26379	16	34	and	and	CCONJ
eistud-26379	16	35	lithuania	lithuania	PROPN
eistud-26379	16	36	eis	eis	PROPN
eistud-26379	16	37	14/2020	14/2020	NUM
eistud-26379	16	38	biruta	biruta	ADJ
eistud-26379	16	39	sloka	sloka	PROPN
eistud-26379	16	40	university	university	PROPN
eistud-26379	16	41	of	of	ADP
eistud-26379	16	42	latvia	latvia	PROPN
eistud-26379	16	43	,	,	PUNCT
eistud-26379	16	44	latvia	latvia	PROPN
eistud-26379	16	45	http://doi.org/10.5755/j01.eis.0.13.23562	http://doi.org/10.5755/j01.eis.0.13.23562	PROPN
eistud-26379	16	46	147	147	NUM
eistud-26379	16	47	european	european	ADJ
eistud-26379	16	48	integrat	integrat	NOUN
eistud-26379	16	49	ion	ion	NOUN
eistud-26379	16	50	studies	study	NOUN
eistud-26379	16	51	2020/14	2020/14	NUM
eistud-26379	16	52	introduction	introduction	NOUN
eistud-26379	16	53	in	in	ADP
eistud-26379	16	54	the	the	DET
eistud-26379	16	55	era	era	NOUN
eistud-26379	16	56	of	of	ADP
eistud-26379	16	57	an	an	DET
eistud-26379	16	58	increasingly	increasingly	ADV
eistud-26379	16	59	aging	age	VERB
eistud-26379	16	60	population	population	NOUN
eistud-26379	16	61	,	,	PUNCT
eistud-26379	16	62	pessimistic	pessimistic	ADJ
eistud-26379	16	63	forecasts	forecast	NOUN
eistud-26379	16	64	have	have	AUX
eistud-26379	16	65	been	be	AUX
eistud-26379	16	66	developed	develop	VERB
eistud-26379	16	67	for	for	ADP
eistud-26379	16	68	future	future	ADJ
eistud-26379	16	69	pension	pension	NOUN
eistud-26379	16	70	replacement	replacement	NOUN
eistud-26379	16	71	rates	rate	NOUN
eistud-26379	16	72	.	.	PUNCT
eistud-26379	17	1	countries	country	NOUN
eistud-26379	17	2	face	face	VERB
eistud-26379	17	3	the	the	DET
eistud-26379	17	4	need	need	NOUN
eistud-26379	17	5	to	to	PART
eistud-26379	17	6	balance	balance	VERB
eistud-26379	17	7	their	their	PRON
eistud-26379	17	8	national	national	ADJ
eistud-26379	17	9	social	social	ADJ
eistud-26379	17	10	budgets	budget	NOUN
eistud-26379	17	11	:	:	PUNCT
eistud-26379	17	12	their	their	PRON
eistud-26379	17	13	revenues	revenue	NOUN
eistud-26379	17	14	and	and	CCONJ
eistud-26379	17	15	expenditures	expenditure	NOUN
eistud-26379	17	16	,	,	PUNCT
eistud-26379	17	17	leading	lead	VERB
eistud-26379	17	18	to	to	ADP
eistud-26379	17	19	a	a	DET
eistud-26379	17	20	reduction	reduction	NOUN
eistud-26379	17	21	in	in	ADP
eistud-26379	17	22	the	the	DET
eistud-26379	17	23	amount	amount	NOUN
eistud-26379	17	24	of	of	ADP
eistud-26379	17	25	state	state	NOUN
eistud-26379	17	26	-	-	PUNCT
eistud-26379	17	27	guaranteed	guarantee	VERB
eistud-26379	17	28	future	future	ADJ
eistud-26379	17	29	pensions	pension	NOUN
eistud-26379	17	30	.	.	PUNCT
eistud-26379	18	1	recent	recent	ADJ
eistud-26379	18	2	developments	development	NOUN
eistud-26379	18	3	in	in	ADP
eistud-26379	18	4	pension	pension	NOUN
eistud-26379	18	5	systems	system	NOUN
eistud-26379	18	6	are	be	AUX
eistud-26379	18	7	based	base	VERB
eistud-26379	18	8	on	on	ADP
eistud-26379	18	9	their	their	PRON
eistud-26379	18	10	expansion	expansion	NOUN
eistud-26379	18	11	to	to	PART
eistud-26379	18	12	include	include	VERB
eistud-26379	18	13	second	second	ADJ
eistud-26379	18	14	and	and	CCONJ
eistud-26379	18	15	third	third	ADJ
eistud-26379	18	16	pillar	pillar	NOUN
eistud-26379	18	17	in	in	ADP
eistud-26379	18	18	an	an	DET
eistud-26379	18	19	attempt	attempt	NOUN
eistud-26379	18	20	to	to	PART
eistud-26379	18	21	create	create	VERB
eistud-26379	18	22	a	a	DET
eistud-26379	18	23	balanced	balanced	ADJ
eistud-26379	18	24	pension	pension	NOUN
eistud-26379	18	25	model	model	NOUN
eistud-26379	18	26	.	.	PUNCT
eistud-26379	19	1	one	one	NUM
eistud-26379	19	2	of	of	ADP
eistud-26379	19	3	the	the	DET
eistud-26379	19	4	greatest	great	ADJ
eistud-26379	19	5	challenges	challenge	NOUN
eistud-26379	19	6	of	of	ADP
eistud-26379	19	7	governments	government	NOUN
eistud-26379	19	8	is	be	AUX
eistud-26379	19	9	to	to	PART
eistud-26379	19	10	increase	increase	VERB
eistud-26379	19	11	public	public	ADJ
eistud-26379	19	12	accountability	accountability	NOUN
eistud-26379	19	13	for	for	ADP
eistud-26379	19	14	pension	pension	NOUN
eistud-26379	19	15	capital	capital	NOUN
eistud-26379	19	16	formation	formation	NOUN
eistud-26379	19	17	by	by	ADP
eistud-26379	19	18	creating	create	VERB
eistud-26379	19	19	private	private	ADJ
eistud-26379	19	20	pension	pension	NOUN
eistud-26379	19	21	savings	saving	NOUN
eistud-26379	19	22	in	in	ADP
eistud-26379	19	23	the	the	DET
eistud-26379	19	24	third	third	ADJ
eistud-26379	19	25	pension	pension	NOUN
eistud-26379	19	26	pillar	pillar	NOUN
eistud-26379	19	27	pension	pension	NOUN
eistud-26379	19	28	funds	fund	NOUN
eistud-26379	19	29	.	.	PUNCT
eistud-26379	20	1	in	in	ADP
eistud-26379	20	2	recent	recent	ADJ
eistud-26379	20	3	years	year	NOUN
eistud-26379	20	4	,	,	PUNCT
eistud-26379	20	5	empirical	empirical	ADJ
eistud-26379	20	6	research	research	NOUN
eistud-26379	20	7	has	have	AUX
eistud-26379	20	8	made	make	VERB
eistud-26379	20	9	considerable	considerable	ADJ
eistud-26379	20	10	progress	progress	NOUN
eistud-26379	20	11	in	in	ADP
eistud-26379	20	12	analysing	analyse	VERB
eistud-26379	20	13	the	the	DET
eistud-26379	20	14	factors	factor	NOUN
eistud-26379	20	15	influencing	influence	VERB
eistud-26379	20	16	the	the	DET
eistud-26379	20	17	third	third	ADJ
eistud-26379	20	18	pension	pension	NOUN
eistud-26379	20	19	pillar	pillar	NOUN
eistud-26379	20	20	formation	formation	NOUN
eistud-26379	20	21	.	.	PUNCT
eistud-26379	21	1	most	most	ADJ
eistud-26379	21	2	studies	study	NOUN
eistud-26379	21	3	of	of	ADP
eistud-26379	21	4	voluntary	voluntary	ADJ
eistud-26379	21	5	savings	saving	NOUN
eistud-26379	21	6	for	for	ADP
eistud-26379	21	7	retirement	retirement	NOUN
eistud-26379	21	8	focus	focus	NOUN
eistud-26379	21	9	on	on	ADP
eistud-26379	21	10	individuals	individual	NOUN
eistud-26379	21	11	'	'	PART
eistud-26379	21	12	characteristics	characteristic	NOUN
eistud-26379	21	13	such	such	ADJ
eistud-26379	21	14	as	as	ADP
eistud-26379	21	15	financial	financial	ADJ
eistud-26379	21	16	literacy	literacy	NOUN
eistud-26379	21	17	(	(	PUNCT
eistud-26379	21	18	ricci	ricci	PROPN
eistud-26379	21	19	&	&	CCONJ
eistud-26379	21	20	caretelli	caretelli	PROPN
eistud-26379	21	21	,	,	PUNCT
eistud-26379	21	22	2017	2017	NUM
eistud-26379	21	23	)	)	PUNCT
eistud-26379	21	24	,	,	PUNCT
eistud-26379	21	25	education	education	NOUN
eistud-26379	21	26	and	and	CCONJ
eistud-26379	21	27	income	income	NOUN
eistud-26379	21	28	level	level	NOUN
eistud-26379	21	29	(	(	PUNCT
eistud-26379	21	30	vivel	vivel	NOUN
eistud-26379	21	31	-	-	PUNCT
eistud-26379	21	32	búa	búa	PROPN
eistud-26379	21	33	,	,	PUNCT
eistud-26379	21	34	rey	rey	PROPN
eistud-26379	21	35	-	-	PUNCT
eistud-26379	21	36	ares	ares	PROPN
eistud-26379	21	37	,	,	PUNCT
eistud-26379	21	38	lado	lado	ADJ
eistud-26379	21	39	-	-	PUNCT
eistud-26379	21	40	sestayo	sestayo	PROPN
eistud-26379	21	41	&	&	CCONJ
eistud-26379	21	42	fernández	fernández	PROPN
eistud-26379	21	43	-	-	PUNCT
eistud-26379	21	44	lópez	lópez	PROPN
eistud-26379	21	45	,	,	PUNCT
eistud-26379	21	46	2019	2019	NUM
eistud-26379	21	47	;	;	PUNCT
eistud-26379	21	48	daugeliene	daugeliene	NOUN
eistud-26379	21	49	,	,	PUNCT
eistud-26379	21	50	2016	2016	NUM
eistud-26379	21	51	;	;	PUNCT
eistud-26379	21	52	botos	boto	NOUN
eistud-26379	21	53	&	&	CCONJ
eistud-26379	21	54	botos	boto	NOUN
eistud-26379	21	55	.	.	PUNCT
eistud-26379	21	56	2020	2020	NUM
eistud-26379	21	57	)	)	PUNCT
eistud-26379	21	58	,	,	PUNCT
eistud-26379	21	59	gender	gender	NOUN
eistud-26379	21	60	(	(	PUNCT
eistud-26379	21	61	kumar	kumar	PROPN
eistud-26379	21	62	,	,	PUNCT
eistud-26379	21	63	tomar	tomar	PROPN
eistud-26379	21	64	&	&	CCONJ
eistud-26379	21	65	verma	verma	PROPN
eistud-26379	21	66	,	,	PUNCT
eistud-26379	21	67	2019	2019	NUM
eistud-26379	21	68	;	;	PUNCT
eistud-26379	21	69	foster	foster	PROPN
eistud-26379	21	70	&	&	CCONJ
eistud-26379	21	71	smetherham	smetherham	PROPN
eistud-26379	21	72	,	,	PUNCT
eistud-26379	21	73	2013	2013	NUM
eistud-26379	21	74	)	)	PUNCT
eistud-26379	21	75	,	,	PUNCT
eistud-26379	21	76	acculturation	acculturation	NOUN
eistud-26379	21	77	and	and	CCONJ
eistud-26379	21	78	ethnic	ethnic	ADJ
eistud-26379	21	79	identity	identity	NOUN
eistud-26379	21	80	(	(	PUNCT
eistud-26379	21	81	fontes	fonte	NOUN
eistud-26379	21	82	,	,	PUNCT
eistud-26379	21	83	2011	2011	NUM
eistud-26379	21	84	)	)	PUNCT
eistud-26379	21	85	.	.	PUNCT
eistud-26379	22	1	meanwhile	meanwhile	ADV
eistud-26379	22	2	,	,	PUNCT
eistud-26379	22	3	other	other	ADJ
eistud-26379	22	4	studies	study	NOUN
eistud-26379	22	5	have	have	AUX
eistud-26379	22	6	been	be	AUX
eistud-26379	22	7	carried	carry	VERB
eistud-26379	22	8	out	out	ADP
eistud-26379	22	9	on	on	ADP
eistud-26379	22	10	how	how	SCONJ
eistud-26379	22	11	institutional	institutional	ADJ
eistud-26379	22	12	factors	factor	NOUN
eistud-26379	22	13	influence	influence	VERB
eistud-26379	22	14	the	the	DET
eistud-26379	22	15	third	third	ADJ
eistud-26379	22	16	pillar	pillar	NOUN
eistud-26379	22	17	development	development	NOUN
eistud-26379	22	18	,	,	PUNCT
eistud-26379	22	19	such	such	ADJ
eistud-26379	22	20	as	as	ADP
eistud-26379	22	21	incentives	incentive	NOUN
eistud-26379	22	22	to	to	PART
eistud-26379	22	23	save	save	VERB
eistud-26379	22	24	privately	privately	ADV
eistud-26379	22	25	or	or	CCONJ
eistud-26379	22	26	reforms	reform	NOUN
eistud-26379	22	27	of	of	ADP
eistud-26379	22	28	the	the	DET
eistud-26379	22	29	whole	whole	ADJ
eistud-26379	22	30	pension	pension	NOUN
eistud-26379	22	31	system	system	NOUN
eistud-26379	22	32	(	(	PUNCT
eistud-26379	22	33	le	le	X
eistud-26379	22	34	blanc	blanc	NOUN
eistud-26379	22	35	,	,	PUNCT
eistud-26379	22	36	2011	2011	NUM
eistud-26379	22	37	)	)	PUNCT
eistud-26379	22	38	.	.	PUNCT
eistud-26379	23	1	researchers	researcher	NOUN
eistud-26379	23	2	have	have	AUX
eistud-26379	23	3	studied	study	VERB
eistud-26379	23	4	the	the	DET
eistud-26379	23	5	interaction	interaction	NOUN
eistud-26379	23	6	of	of	ADP
eistud-26379	23	7	pillars	pillar	NOUN
eistud-26379	23	8	in	in	ADP
eistud-26379	23	9	multi	multi	ADJ
eistud-26379	23	10	-	-	ADJ
eistud-26379	23	11	pillar	pillar	ADJ
eistud-26379	23	12	pension	pension	NOUN
eistud-26379	23	13	systems	system	NOUN
eistud-26379	23	14	and	and	CCONJ
eistud-26379	23	15	have	have	AUX
eistud-26379	23	16	made	make	VERB
eistud-26379	23	17	comparison	comparison	NOUN
eistud-26379	23	18	of	of	ADP
eistud-26379	23	19	canada	canada	PROPN
eistud-26379	23	20	,	,	PUNCT
eistud-26379	23	21	denmark	denmark	PROPN
eistud-26379	23	22	,	,	PUNCT
eistud-26379	23	23	netherlands	netherlands	PROPN
eistud-26379	23	24	and	and	CCONJ
eistud-26379	23	25	sweden	sweden	PROPN
eistud-26379	23	26	(	(	PUNCT
eistud-26379	23	27	sørensen	sørensen	NOUN
eistud-26379	23	28	,	,	PUNCT
eistud-26379	23	29	et	et	NOUN
eistud-26379	23	30	.	.	PUNCT
eistud-26379	24	1	al	al	PROPN
eistud-26379	24	2	,	,	PUNCT
eistud-26379	24	3	2018	2018	NUM
eistud-26379	24	4	)	)	PUNCT
eistud-26379	24	5	,	,	PUNCT
eistud-26379	24	6	where	where	SCONJ
eistud-26379	24	7	authors	author	NOUN
eistud-26379	24	8	have	have	AUX
eistud-26379	24	9	concluded	conclude	VERB
eistud-26379	24	10	that	that	SCONJ
eistud-26379	24	11	the	the	DET
eistud-26379	24	12	relative	relative	ADJ
eistud-26379	24	13	importance	importance	NOUN
eistud-26379	24	14	and	and	CCONJ
eistud-26379	24	15	the	the	DET
eistud-26379	24	16	role	role	NOUN
eistud-26379	24	17	of	of	ADP
eistud-26379	24	18	the	the	DET
eistud-26379	24	19	different	different	ADJ
eistud-26379	24	20	pension	pension	NOUN
eistud-26379	24	21	pillars	pillar	NOUN
eistud-26379	24	22	vary	vary	VERB
eistud-26379	24	23	from	from	ADP
eistud-26379	24	24	country	country	NOUN
eistud-26379	24	25	to	to	ADP
eistud-26379	24	26	country	country	NOUN
eistud-26379	24	27	,	,	PUNCT
eistud-26379	24	28	and	and	CCONJ
eistud-26379	24	29	according	accord	VERB
eistud-26379	24	30	to	to	ADP
eistud-26379	24	31	age	age	NOUN
eistud-26379	24	32	,	,	PUNCT
eistud-26379	24	33	income	income	NOUN
eistud-26379	24	34	,	,	PUNCT
eistud-26379	24	35	gender	gender	NOUN
eistud-26379	24	36	and	and	CCONJ
eistud-26379	24	37	socio	socio	NOUN
eistud-26379	24	38	-	-	PUNCT
eistud-26379	24	39	economic	economic	ADJ
eistud-26379	24	40	dimensions	dimension	NOUN
eistud-26379	24	41	as	as	ADV
eistud-26379	24	42	well	well	ADV
eistud-26379	24	43	as	as	ADP
eistud-26379	24	44	between	between	ADP
eistud-26379	24	45	generations	generation	NOUN
eistud-26379	24	46	.	.	PUNCT
eistud-26379	25	1	(	(	PUNCT
eistud-26379	25	2	sørensen	sørensen	NOUN
eistud-26379	25	3	,	,	PUNCT
eistud-26379	25	4	et	et	NOUN
eistud-26379	25	5	.	.	PUNCT
eistud-26379	26	1	al	al	PROPN
eistud-26379	26	2	.	.	PROPN
eistud-26379	26	3	,	,	PUNCT
eistud-26379	26	4	2018	2018	NUM
eistud-26379	26	5	)	)	PUNCT
eistud-26379	26	6	have	have	AUX
eistud-26379	26	7	stressed	stress	VERB
eistud-26379	26	8	that	that	SCONJ
eistud-26379	26	9	“	"	PUNCT
eistud-26379	26	10	in	in	ADP
eistud-26379	26	11	many	many	ADJ
eistud-26379	26	12	countries	country	NOUN
eistud-26379	26	13	,	,	PUNCT
eistud-26379	26	14	the	the	DET
eistud-26379	26	15	generosity	generosity	NOUN
eistud-26379	26	16	of	of	ADP
eistud-26379	26	17	public	public	ADJ
eistud-26379	26	18	benefits	benefit	NOUN
eistud-26379	26	19	is	be	AUX
eistud-26379	26	20	set	set	VERB
eistud-26379	26	21	to	to	PART
eistud-26379	26	22	decrease	decrease	VERB
eistud-26379	26	23	increasing	increase	VERB
eistud-26379	26	24	the	the	DET
eistud-26379	26	25	importance	importance	NOUN
eistud-26379	26	26	of	of	ADP
eistud-26379	26	27	private	private	ADJ
eistud-26379	26	28	pensions	pension	NOUN
eistud-26379	26	29	”	"	PUNCT
eistud-26379	26	30	.	.	PUNCT
eistud-26379	27	1	(	(	PUNCT
eistud-26379	27	2	sørensen	sørensen	NOUN
eistud-26379	27	3	,	,	PUNCT
eistud-26379	27	4	et	et	NOUN
eistud-26379	27	5	.	.	PUNCT
eistud-26379	28	1	al	al	PROPN
eistud-26379	28	2	.	.	PROPN
eistud-26379	28	3	,	,	PUNCT
eistud-26379	28	4	2018	2018	NUM
eistud-26379	28	5	)	)	PUNCT
eistud-26379	28	6	have	have	AUX
eistud-26379	28	7	concluded	conclude	VERB
eistud-26379	28	8	that	that	SCONJ
eistud-26379	28	9	“	"	PUNCT
eistud-26379	28	10	this	this	PRON
eistud-26379	28	11	will	will	AUX
eistud-26379	28	12	shift	shift	VERB
eistud-26379	28	13	risk	risk	NOUN
eistud-26379	28	14	and	and	CCONJ
eistud-26379	28	15	uncertainty	uncertainty	NOUN
eistud-26379	28	16	from	from	ADP
eistud-26379	28	17	employers	employer	NOUN
eistud-26379	28	18	and	and	CCONJ
eistud-26379	28	19	pension	pension	NOUN
eistud-26379	28	20	institutions	institution	NOUN
eistud-26379	28	21	to	to	ADP
eistud-26379	28	22	individuals	individual	NOUN
eistud-26379	28	23	”	"	PUNCT
eistud-26379	28	24	.	.	PUNCT
eistud-26379	29	1	“	"	PUNCT
eistud-26379	29	2	thus	thus	ADV
eistud-26379	29	3	,	,	PUNCT
eistud-26379	29	4	risks	risk	NOUN
eistud-26379	29	5	and	and	CCONJ
eistud-26379	29	6	uncertainties	uncertainty	NOUN
eistud-26379	29	7	related	relate	VERB
eistud-26379	29	8	to	to	ADP
eistud-26379	29	9	private	private	ADJ
eistud-26379	29	10	pensions	pension	NOUN
eistud-26379	29	11	will	will	AUX
eistud-26379	29	12	become	become	VERB
eistud-26379	29	13	more	more	ADV
eistud-26379	29	14	important	important	ADJ
eistud-26379	29	15	,	,	PUNCT
eistud-26379	29	16	raising	raise	VERB
eistud-26379	29	17	questions	question	NOUN
eistud-26379	29	18	about	about	ADP
eistud-26379	29	19	the	the	DET
eistud-26379	29	20	division	division	NOUN
eistud-26379	29	21	of	of	ADP
eistud-26379	29	22	responsibilities	responsibility	NOUN
eistud-26379	29	23	between	between	ADP
eistud-26379	29	24	public	public	ADJ
eistud-26379	29	25	and	and	CCONJ
eistud-26379	29	26	private	private	ADJ
eistud-26379	29	27	pensions	pension	NOUN
eistud-26379	29	28	,	,	PUNCT
eistud-26379	29	29	and	and	CCONJ
eistud-26379	29	30	about	about	ADP
eistud-26379	29	31	the	the	DET
eistud-26379	29	32	potential	potential	NOUN
eistud-26379	29	33	of	of	ADP
eistud-26379	29	34	mitigating	mitigate	VERB
eistud-26379	29	35	such	such	ADJ
eistud-26379	29	36	risk	risk	NOUN
eistud-26379	29	37	through	through	ADP
eistud-26379	29	38	pillar	pillar	NOUN
eistud-26379	29	39	interaction	interaction	NOUN
eistud-26379	29	40	”	"	PUNCT
eistud-26379	29	41	(	(	PUNCT
eistud-26379	29	42	sørensen	sørensen	NOUN
eistud-26379	29	43	,	,	PUNCT
eistud-26379	29	44	et	et	NOUN
eistud-26379	29	45	.	.	PUNCT
eistud-26379	30	1	al	al	PROPN
eistud-26379	30	2	.	.	PROPN
eistud-26379	30	3	,	,	PUNCT
eistud-26379	30	4	2018	2018	NUM
eistud-26379	30	5	)	)	PUNCT
eistud-26379	30	6	.	.	PUNCT
eistud-26379	31	1	studies	study	NOUN
eistud-26379	31	2	on	on	ADP
eistud-26379	31	3	pension	pension	NOUN
eistud-26379	31	4	system	system	NOUN
eistud-26379	31	5	development	development	NOUN
eistud-26379	31	6	(	(	PUNCT
eistud-26379	31	7	medaiskis	medaiskis	PROPN
eistud-26379	31	8	,	,	PUNCT
eistud-26379	31	9	2001	2001	NUM
eistud-26379	31	10	)	)	PUNCT
eistud-26379	31	11	and	and	CCONJ
eistud-26379	31	12	evaluation	evaluation	NOUN
eistud-26379	31	13	of	of	ADP
eistud-26379	31	14	the	the	DET
eistud-26379	31	15	3	3	NUM
eistud-26379	31	16	pillar	pillar	NOUN
eistud-26379	31	17	pension	pension	NOUN
eistud-26379	31	18	funds	fund	NOUN
eistud-26379	31	19	in	in	ADP
eistud-26379	31	20	lithuania	lithuania	PROPN
eistud-26379	31	21	(	(	PUNCT
eistud-26379	31	22	jurevičienė	jurevičienė	PROPN
eistud-26379	31	23	&	&	CCONJ
eistud-26379	31	24	volkova	volkova	PROPN
eistud-26379	31	25	,	,	PUNCT
eistud-26379	31	26	2014	2014	NUM
eistud-26379	31	27	)	)	PUNCT
eistud-26379	31	28	have	have	AUX
eistud-26379	31	29	focused	focus	VERB
eistud-26379	31	30	on	on	ADP
eistud-26379	31	31	different	different	ADJ
eistud-26379	31	32	aspects	aspect	NOUN
eistud-26379	31	33	the	the	DET
eistud-26379	31	34	third	third	ADJ
eistud-26379	31	35	pillar	pillar	NOUN
eistud-26379	31	36	pension	pension	NOUN
eistud-26379	31	37	funds	fund	NOUN
eistud-26379	31	38	including	include	VERB
eistud-26379	31	39	the	the	DET
eistud-26379	31	40	correlation	correlation	NOUN
eistud-26379	31	41	between	between	ADP
eistud-26379	31	42	tax	tax	NOUN
eistud-26379	31	43	incentives	incentive	NOUN
eistud-26379	31	44	and	and	CCONJ
eistud-26379	31	45	effectiveness	effectiveness	NOUN
eistud-26379	31	46	of	of	ADP
eistud-26379	31	47	the	the	DET
eistud-26379	31	48	third	third	ADJ
eistud-26379	31	49	pillar	pillar	NOUN
eistud-26379	31	50	pension	pension	NOUN
eistud-26379	31	51	fund	fund	NOUN
eistud-26379	31	52	.	.	PUNCT
eistud-26379	32	1	to	to	ADP
eistud-26379	32	2	varying	vary	VERB
eistud-26379	32	3	degrees	degree	NOUN
eistud-26379	32	4	,	,	PUNCT
eistud-26379	32	5	governments	government	NOUN
eistud-26379	32	6	influence	influence	VERB
eistud-26379	32	7	the	the	DET
eistud-26379	32	8	involvement	involvement	NOUN
eistud-26379	32	9	of	of	ADP
eistud-26379	32	10	population	population	NOUN
eistud-26379	32	11	and	and	CCONJ
eistud-26379	32	12	the	the	DET
eistud-26379	32	13	provision	provision	NOUN
eistud-26379	32	14	of	of	ADP
eistud-26379	32	15	adequate	adequate	ADJ
eistud-26379	32	16	pensions	pension	NOUN
eistud-26379	32	17	with	with	ADP
eistud-26379	32	18	incentives	incentive	NOUN
eistud-26379	32	19	that	that	PRON
eistud-26379	32	20	are	be	AUX
eistud-26379	32	21	suppressed	suppress	VERB
eistud-26379	32	22	by	by	ADP
eistud-26379	32	23	legislation	legislation	NOUN
eistud-26379	32	24	.	.	PUNCT
eistud-26379	33	1	the	the	DET
eistud-26379	33	2	organisation	organisation	NOUN
eistud-26379	33	3	for	for	ADP
eistud-26379	33	4	economic	economic	ADJ
eistud-26379	33	5	co	co	NOUN
eistud-26379	33	6	-	-	NOUN
eistud-26379	33	7	operation	operation	NOUN
eistud-26379	33	8	and	and	CCONJ
eistud-26379	33	9	development	development	NOUN
eistud-26379	33	10	(	(	PUNCT
eistud-26379	33	11	hereinafter	hereinafter	NOUN
eistud-26379	33	12	oecd	oecd	PROPN
eistud-26379	33	13	)	)	PUNCT
eistud-26379	33	14	has	have	AUX
eistud-26379	33	15	published	publish	VERB
eistud-26379	33	16	enlightening	enlightening	ADJ
eistud-26379	33	17	overviews	overview	NOUN
eistud-26379	33	18	of	of	ADP
eistud-26379	33	19	pension	pension	NOUN
eistud-26379	33	20	system	system	NOUN
eistud-26379	33	21	developments	development	NOUN
eistud-26379	33	22	and	and	CCONJ
eistud-26379	33	23	public	public	ADJ
eistud-26379	33	24	policy	policy	NOUN
eistud-26379	33	25	reforms	reform	NOUN
eistud-26379	33	26	carried	carry	VERB
eistud-26379	33	27	out	out	ADP
eistud-26379	33	28	in	in	ADP
eistud-26379	33	29	the	the	DET
eistud-26379	33	30	oecd	oecd	PROPN
eistud-26379	33	31	countries	country	NOUN
eistud-26379	33	32	with	with	ADP
eistud-26379	33	33	the	the	DET
eistud-26379	33	34	analyses	analysis	NOUN
eistud-26379	33	35	of	of	ADP
eistud-26379	33	36	the	the	DET
eistud-26379	33	37	global	global	ADJ
eistud-26379	33	38	tendencies	tendency	NOUN
eistud-26379	33	39	(	(	PUNCT
eistud-26379	33	40	oecd	oecd	PROPN
eistud-26379	33	41	,	,	PUNCT
eistud-26379	33	42	2019	2019	NUM
eistud-26379	33	43	)	)	PUNCT
eistud-26379	33	44	.	.	PUNCT
eistud-26379	34	1	however	however	ADV
eistud-26379	34	2	,	,	PUNCT
eistud-26379	34	3	in	in	ADP
eistud-26379	34	4	order	order	NOUN
eistud-26379	34	5	to	to	PART
eistud-26379	34	6	evaluate	evaluate	VERB
eistud-26379	34	7	the	the	DET
eistud-26379	34	8	effectiveness	effectiveness	NOUN
eistud-26379	34	9	of	of	ADP
eistud-26379	34	10	a	a	DET
eistud-26379	34	11	country	country	NOUN
eistud-26379	34	12	's	's	PART
eistud-26379	34	13	pension	pension	NOUN
eistud-26379	34	14	reform	reform	NOUN
eistud-26379	34	15	,	,	PUNCT
eistud-26379	34	16	it	it	PRON
eistud-26379	34	17	is	be	AUX
eistud-26379	34	18	useful	useful	ADJ
eistud-26379	34	19	to	to	PART
eistud-26379	34	20	compare	compare	VERB
eistud-26379	34	21	developments	development	NOUN
eistud-26379	34	22	before	before	ADP
eistud-26379	34	23	and	and	CCONJ
eistud-26379	34	24	after	after	ADP
eistud-26379	34	25	the	the	DET
eistud-26379	34	26	reform	reform	NOUN
eistud-26379	34	27	.	.	PUNCT
eistud-26379	35	1	longitudinal	longitudinal	ADJ
eistud-26379	35	2	studies	study	NOUN
eistud-26379	35	3	of	of	ADP
eistud-26379	35	4	pension	pension	NOUN
eistud-26379	35	5	reforms	reform	NOUN
eistud-26379	35	6	provide	provide	VERB
eistud-26379	35	7	the	the	DET
eistud-26379	35	8	useful	useful	ADJ
eistud-26379	35	9	basis	basis	NOUN
eistud-26379	35	10	for	for	ADP
eistud-26379	35	11	practical	practical	ADJ
eistud-26379	35	12	implication	implication	NOUN
eistud-26379	35	13	for	for	ADP
eistud-26379	35	14	further	further	ADJ
eistud-26379	35	15	legislation	legislation	NOUN
eistud-26379	35	16	improvements	improvement	NOUN
eistud-26379	35	17	.	.	PUNCT
eistud-26379	36	1	the	the	DET
eistud-26379	36	2	debate	debate	NOUN
eistud-26379	36	3	continues	continue	VERB
eistud-26379	36	4	about	about	ADP
eistud-26379	36	5	the	the	DET
eistud-26379	36	6	best	good	ADJ
eistud-26379	36	7	strategies	strategy	NOUN
eistud-26379	36	8	implemented	implement	VERB
eistud-26379	36	9	for	for	ADP
eistud-26379	36	10	government	government	NOUN
eistud-26379	36	11	incentive	incentive	NOUN
eistud-26379	36	12	packages	package	NOUN
eistud-26379	36	13	and	and	CCONJ
eistud-26379	36	14	their	their	PRON
eistud-26379	36	15	success	success	NOUN
eistud-26379	36	16	in	in	ADP
eistud-26379	36	17	achieving	achieve	VERB
eistud-26379	36	18	the	the	DET
eistud-26379	36	19	goal	goal	NOUN
eistud-26379	36	20	of	of	ADP
eistud-26379	36	21	engaging	engage	VERB
eistud-26379	36	22	citizens	citizen	NOUN
eistud-26379	36	23	in	in	ADP
eistud-26379	36	24	building	build	VERB
eistud-26379	36	25	up	up	ADP
eistud-26379	36	26	savings	saving	NOUN
eistud-26379	36	27	.	.	PUNCT
eistud-26379	37	1	on	on	ADP
eistud-26379	37	2	the	the	DET
eistud-26379	37	3	one	one	NUM
eistud-26379	37	4	hand	hand	NOUN
eistud-26379	37	5	,	,	PUNCT
eistud-26379	37	6	the	the	DET
eistud-26379	37	7	third	third	ADJ
eistud-26379	37	8	pension	pension	NOUN
eistud-26379	37	9	pillar	pillar	NOUN
eistud-26379	37	10	reforms	reform	NOUN
eistud-26379	37	11	influence	influence	VERB
eistud-26379	37	12	development	development	NOUN
eistud-26379	37	13	in	in	ADP
eistud-26379	37	14	the	the	DET
eistud-26379	37	15	long	long	ADJ
eistud-26379	37	16	run	run	NOUN
eistud-26379	37	17	and	and	CCONJ
eistud-26379	37	18	as	as	ADP
eistud-26379	37	19	such	such	ADJ
eistud-26379	37	20	do	do	AUX
eistud-26379	37	21	not	not	PART
eistud-26379	37	22	allow	allow	VERB
eistud-26379	37	23	one	one	PRON
eistud-26379	37	24	to	to	PART
eistud-26379	37	25	identify	identify	VERB
eistud-26379	37	26	the	the	DET
eistud-26379	37	27	dominating	dominating	NOUN
eistud-26379	37	28	factor	factor	NOUN
eistud-26379	37	29	financial	financial	ADJ
eistud-26379	37	30	incentives	incentive	NOUN
eistud-26379	37	31	,	,	PUNCT
eistud-26379	37	32	the	the	DET
eistud-26379	37	33	availability	availability	NOUN
eistud-26379	37	34	of	of	ADP
eistud-26379	37	35	information	information	NOUN
eistud-26379	37	36	,	,	PUNCT
eistud-26379	37	37	or	or	CCONJ
eistud-26379	37	38	the	the	DET
eistud-26379	37	39	marketing	marketing	NOUN
eistud-26379	37	40	efforts	effort	NOUN
eistud-26379	37	41	made	make	VERB
eistud-26379	37	42	by	by	ADP
eistud-26379	37	43	government	government	NOUN
eistud-26379	37	44	and	and	CCONJ
eistud-26379	37	45	service	service	NOUN
eistud-26379	37	46	providers	provider	NOUN
eistud-26379	37	47	(	(	PUNCT
eistud-26379	37	48	börsch	börsch	NOUN
eistud-26379	37	49	-	-	PUNCT
eistud-26379	37	50	supan	supan	NOUN
eistud-26379	37	51	,	,	PUNCT
eistud-26379	37	52	coppola	coppola	PROPN
eistud-26379	37	53	,	,	PUNCT
eistud-26379	37	54	&	&	CCONJ
eistud-26379	37	55	reilheld	reilheld	VERB
eistud-26379	37	56	,	,	PUNCT
eistud-26379	37	57	2012	2012	NUM
eistud-26379	37	58	)	)	PUNCT
eistud-26379	37	59	.	.	PUNCT
eistud-26379	38	1	on	on	ADP
eistud-26379	38	2	the	the	DET
eistud-26379	38	3	other	other	ADJ
eistud-26379	38	4	hand	hand	NOUN
eistud-26379	38	5	,	,	PUNCT
eistud-26379	38	6	researches	research	VERB
eistud-26379	38	7	conducted	conduct	VERB
eistud-26379	38	8	on	on	ADP
eistud-26379	38	9	the	the	DET
eistud-26379	38	10	uk	uk	PROPN
eistud-26379	38	11	pension	pension	NOUN
eistud-26379	38	12	system	system	NOUN
eistud-26379	38	13	have	have	AUX
eistud-26379	38	14	confirmed	confirm	VERB
eistud-26379	38	15	that	that	SCONJ
eistud-26379	38	16	retirement	retirement	NOUN
eistud-26379	38	17	savings	saving	NOUN
eistud-26379	38	18	growth	growth	NOUN
eistud-26379	38	19	depends	depend	VERB
eistud-26379	38	20	on	on	ADP
eistud-26379	38	21	the	the	DET
eistud-26379	38	22	increase	increase	NOUN
eistud-26379	38	23	in	in	ADP
eistud-26379	38	24	contribution	contribution	NOUN
eistud-26379	38	25	ceilings	ceiling	NOUN
eistud-26379	38	26	(	(	PUNCT
eistud-26379	38	27	chung	chung	PROPN
eistud-26379	38	28	,	,	PUNCT
eistud-26379	38	29	disney	disney	PROPN
eistud-26379	38	30	,	,	PUNCT
eistud-26379	38	31	emmerson	emmerson	PROPN
eistud-26379	38	32	&	&	CCONJ
eistud-26379	38	33	wakefield	wakefield	PROPN
eistud-26379	38	34	,	,	PUNCT
eistud-26379	38	35	2006	2006	NUM
eistud-26379	38	36	;	;	PUNCT
eistud-26379	38	37	disney	disney	PROPN
eistud-26379	38	38	,	,	PUNCT
eistud-26379	38	39	emmerson	emmerson	PROPN
eistud-26379	38	40	&	&	CCONJ
eistud-26379	38	41	wakefield	wakefield	PROPN
eistud-26379	38	42	,	,	PUNCT
eistud-26379	38	43	2007	2007	NUM
eistud-26379	38	44	)	)	PUNCT
eistud-26379	38	45	stated	state	VERB
eistud-26379	38	46	by	by	ADP
eistud-26379	38	47	the	the	DET
eistud-26379	38	48	government	government	NOUN
eistud-26379	38	49	.	.	PUNCT
eistud-26379	39	1	special	special	ADJ
eistud-26379	39	2	attention	attention	NOUN
eistud-26379	39	3	by	by	ADP
eistud-26379	39	4	academic	academic	ADJ
eistud-26379	39	5	researchers	researcher	NOUN
eistud-26379	39	6	has	have	AUX
eistud-26379	39	7	been	be	AUX
eistud-26379	39	8	paid	pay	VERB
eistud-26379	39	9	to	to	ADP
eistud-26379	39	10	the	the	DET
eistud-26379	39	11	life	life	NOUN
eistud-26379	39	12	cycle	cycle	NOUN
eistud-26379	39	13	aspects	aspect	NOUN
eistud-26379	39	14	of	of	ADP
eistud-26379	39	15	the	the	DET
eistud-26379	39	16	conhttps://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57216510007&eid=2-s2.0-85083744219	conhttps://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57216510007&eid=2-s2.0-85083744219	NOUN
eistud-26379	39	17	https://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57217901837&eid=2-s2.0-85083744219	https://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57217901837&eid=2-s2.0-85083744219	NOUN
eistud-26379	40	1	http://datubazes.lanet.lv:3537/ehost/viewarticle/render?data=dgjymppp44rp2%2fdv0%2bnjisfk5ie46brnt6aytrck63nn5kx95uxxjl6urum2pbbiskaeulirt1kyq55zy5zyit%2fk8xnh6ueh7n%2fivauptlgyprzosqqkhn%2fk5vxj5kr84lpfueac8nnls79mpnfsva%2bntvgwqbrjtpzkh%2fdj34y73poe6urjkpia&vid=3&sid=9fc85f0c-7591-4aeb-9d3a-76bbf497a668@sdc-v-sessmgr03	http://datubazes.lanet.lv:3537/ehost/viewarticle/render?data=dgjymppp44rp2%2fdv0%2bnjisfk5ie46brnt6aytrck63nn5kx95uxxjl6urum2pbbiskaeulirt1kyq55zy5zyit%2fk8xnh6ueh7n%2fivauptlgyprzosqqkhn%2fk5vxj5kr84lpfueac8nnls79mpnfsva%2bntvgwqbrjtpzkh%2fdj34y73poe6urjkpia&vid=3&sid=9fc85f0c-7591-4aeb-9d3a-76bbf497a668@sdc-v-sessmgr03	NOUN
eistud-26379	40	2	http://datubazes.lanet.lv:3537/ehost/viewarticle/render?data=dgjymppp44rp2%2fdv0%2bnjisfk5ie46brnt6aytrck63nn5kx95uxxjl6urum2pbbiskaeulirt1kyq55zy5zyit%2fk8xnh6ueh7n%2fivauptlgyprzosqqkhn%2fk5vxj5kr84lpfueac8nnls79mpnfsva%2bntvgwqbrjtpzkh%2fdj34y73poe6urjkpia&vid=3&sid=9fc85f0c-7591-4aeb-9d3a-76bbf497a668@sdc-v-sessmgr03	http://datubazes.lanet.lv:3537/ehost/viewarticle/render?data=dgjymppp44rp2%2fdv0%2bnjisfk5ie46brnt6aytrck63nn5kx95uxxjl6urum2pbbiskaeulirt1kyq55zy5zyit%2fk8xnh6ueh7n%2fivauptlgyprzosqqkhn%2fk5vxj5kr84lpfueac8nnls79mpnfsva%2bntvgwqbrjtpzkh%2fdj34y73poe6urjkpia&vid=3&sid=9fc85f0c-7591-4aeb-9d3a-76bbf497a668@sdc-v-sessmgr03	PROPN
eistud-26379	40	3	https://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57199998737&eid=2-s2.0-0009849652	https://datubazes.lanet.lv:2080/authid/detail.uri?authorid=57199998737&eid=2-s2.0-0009849652	NUM
eistud-26379	40	4	european	european	ADJ
eistud-26379	40	5	integrat	integrat	NOUN
eistud-26379	40	6	ion	ion	NOUN
eistud-26379	40	7	studies	study	NOUN
eistud-26379	40	8	2020/14	2020/14	NUM
eistud-26379	40	9	148	148	NUM
eistud-26379	40	10	sumption	sumption	NOUN
eistud-26379	40	11	and	and	CCONJ
eistud-26379	40	12	savings	saving	NOUN
eistud-26379	40	13	behaviour	behaviour	NOUN
eistud-26379	40	14	of	of	ADP
eistud-26379	40	15	the	the	DET
eistud-26379	40	16	society	society	NOUN
eistud-26379	40	17	(	(	PUNCT
eistud-26379	40	18	attanasio	attanasio	PROPN
eistud-26379	40	19	&	&	CCONJ
eistud-26379	40	20	weber	weber	PROPN
eistud-26379	40	21	,	,	PUNCT
eistud-26379	40	22	2010	2010	NUM
eistud-26379	40	23	)	)	PUNCT
eistud-26379	40	24	.	.	PUNCT
eistud-26379	41	1	the	the	DET
eistud-26379	41	2	life	life	NOUN
eistud-26379	41	3	cycle	cycle	NOUN
eistud-26379	41	4	simulation	simulation	NOUN
eistud-26379	41	5	provided	provide	VERB
eistud-26379	41	6	on	on	ADP
eistud-26379	41	7	the	the	DET
eistud-26379	41	8	people	people	NOUN
eistud-26379	41	9	of	of	ADP
eistud-26379	41	10	the	the	DET
eistud-26379	41	11	united	united	PROPN
eistud-26379	41	12	states	states	PROPN
eistud-26379	41	13	and	and	CCONJ
eistud-26379	41	14	japan	japan	PROPN
eistud-26379	41	15	(	(	PUNCT
eistud-26379	41	16	hayashi	hayashi	PROPN
eistud-26379	41	17	,	,	PUNCT
eistud-26379	41	18	ito	ito	PROPN
eistud-26379	41	19	&	&	CCONJ
eistud-26379	41	20	slemrod	slemrod	PROPN
eistud-26379	41	21	,	,	PUNCT
eistud-26379	41	22	1988	1988	NUM
eistud-26379	41	23	)	)	PUNCT
eistud-26379	41	24	savings	saving	NOUN
eistud-26379	41	25	and	and	CCONJ
eistud-26379	41	26	house	house	NOUN
eistud-26379	41	27	purchase	purchase	NOUN
eistud-26379	41	28	decision	decision	NOUN
eistud-26379	41	29	dependability	dependability	NOUN
eistud-26379	41	30	on	on	ADP
eistud-26379	41	31	tax	tax	NOUN
eistud-26379	41	32	system	system	NOUN
eistud-26379	41	33	showed	show	VERB
eistud-26379	41	34	a	a	DET
eistud-26379	41	35	small	small	ADJ
eistud-26379	41	36	impact	impact	NOUN
eistud-26379	41	37	of	of	ADP
eistud-26379	41	38	tax	tax	NOUN
eistud-26379	41	39	incentives	incentive	NOUN
eistud-26379	41	40	on	on	ADP
eistud-26379	41	41	people	people	NOUN
eistud-26379	41	42	's	's	PART
eistud-26379	41	43	decisions	decision	NOUN
eistud-26379	41	44	.	.	PUNCT
eistud-26379	42	1	there	there	PRON
eistud-26379	42	2	are	be	VERB
eistud-26379	42	3	doubts	doubt	NOUN
eistud-26379	42	4	of	of	ADP
eistud-26379	42	5	tax	tax	NOUN
eistud-26379	42	6	incentives	incentive	VERB
eistud-26379	42	7	positive	positive	ADJ
eistud-26379	42	8	impact	impact	NOUN
eistud-26379	42	9	on	on	ADP
eistud-26379	42	10	volume	volume	NOUN
eistud-26379	42	11	of	of	ADP
eistud-26379	42	12	national	national	ADJ
eistud-26379	42	13	saving	saving	NOUN
eistud-26379	42	14	(	(	PUNCT
eistud-26379	42	15	anton	anton	PROPN
eistud-26379	42	16	,	,	PUNCT
eistud-26379	42	17	bustillo	bustillo	PROPN
eistud-26379	42	18	&	&	CCONJ
eistud-26379	42	19	fernandes	fernande	NOUN
eistud-26379	42	20	-	-	PUNCT
eistud-26379	42	21	macias	macias	PROPN
eistud-26379	42	22	,	,	PUNCT
eistud-26379	42	23	2014	2014	NUM
eistud-26379	42	24	;	;	PUNCT
eistud-26379	42	25	daugeliene	daugeliene	NOUN
eistud-26379	42	26	,	,	PUNCT
eistud-26379	42	27	&	&	CCONJ
eistud-26379	42	28	liepinyte	liepinyte	NOUN
eistud-26379	42	29	,	,	PUNCT
eistud-26379	42	30	2012	2012	NUM
eistud-26379	42	31	)	)	PUNCT
eistud-26379	42	32	.	.	PUNCT
eistud-26379	43	1	however	however	ADV
eistud-26379	43	2	,	,	PUNCT
eistud-26379	43	3	there	there	PRON
eistud-26379	43	4	is	be	VERB
eistud-26379	43	5	no	no	DET
eistud-26379	43	6	clear	clear	ADJ
eistud-26379	43	7	evidence	evidence	NOUN
eistud-26379	43	8	that	that	SCONJ
eistud-26379	43	9	pension	pension	NOUN
eistud-26379	43	10	fund	fund	NOUN
eistud-26379	43	11	contributions	contribution	NOUN
eistud-26379	43	12	are	be	AUX
eistud-26379	43	13	generated	generate	VERB
eistud-26379	43	14	by	by	ADP
eistud-26379	43	15	diverting	divert	VERB
eistud-26379	43	16	other	other	ADJ
eistud-26379	43	17	household	household	NOUN
eistud-26379	43	18	assets	asset	NOUN
eistud-26379	43	19	or	or	CCONJ
eistud-26379	43	20	pre	pre	ADJ
eistud-26379	43	21	-	-	ADJ
eistud-26379	43	22	planned	planned	ADJ
eistud-26379	43	23	savings	saving	NOUN
eistud-26379	43	24	therefore	therefore	ADV
eistud-26379	43	25	tax	tax	NOUN
eistud-26379	43	26	incentives	incentive	NOUN
eistud-26379	43	27	might	might	AUX
eistud-26379	43	28	stimulate	stimulate	VERB
eistud-26379	43	29	increase	increase	NOUN
eistud-26379	43	30	of	of	ADP
eistud-26379	43	31	household	household	NOUN
eistud-26379	43	32	savings	saving	NOUN
eistud-26379	43	33	.	.	PUNCT
eistud-26379	44	1	in	in	ADP
eistud-26379	44	2	estonia	estonia	PROPN
eistud-26379	44	3	,	,	PUNCT
eistud-26379	44	4	latvia	latvia	PROPN
eistud-26379	44	5	,	,	PUNCT
eistud-26379	44	6	and	and	CCONJ
eistud-26379	44	7	lithuania	lithuania	PROPN
eistud-26379	44	8	,	,	PUNCT
eistud-26379	44	9	the	the	DET
eistud-26379	44	10	third	third	ADJ
eistud-26379	44	11	pension	pension	NOUN
eistud-26379	44	12	pillar	pillar	NOUN
eistud-26379	44	13	is	be	AUX
eistud-26379	44	14	at	at	ADP
eistud-26379	44	15	an	an	DET
eistud-26379	44	16	early	early	ADJ
eistud-26379	44	17	stage	stage	NOUN
eistud-26379	44	18	of	of	ADP
eistud-26379	44	19	its	its	PRON
eistud-26379	44	20	development	development	NOUN
eistud-26379	44	21	,	,	PUNCT
eistud-26379	44	22	and	and	CCONJ
eistud-26379	44	23	as	as	ADP
eistud-26379	44	24	such	such	ADJ
eistud-26379	44	25	it	it	PRON
eistud-26379	44	26	should	should	AUX
eistud-26379	44	27	be	be	AUX
eistud-26379	44	28	particularly	particularly	ADV
eistud-26379	44	29	stimulated	stimulate	VERB
eistud-26379	44	30	.	.	PUNCT
eistud-26379	45	1	although	although	SCONJ
eistud-26379	45	2	in	in	ADP
eistud-26379	45	3	all	all	DET
eistud-26379	45	4	the	the	DET
eistud-26379	45	5	three	three	NUM
eistud-26379	45	6	baltic	baltic	ADJ
eistud-26379	45	7	countries	country	NOUN
eistud-26379	45	8	pension	pension	NOUN
eistud-26379	45	9	systems	system	NOUN
eistud-26379	45	10	have	have	AUX
eistud-26379	45	11	been	be	AUX
eistud-26379	45	12	compared	compare	VERB
eistud-26379	45	13	by	by	ADP
eistud-26379	45	14	academic	academic	ADJ
eistud-26379	45	15	researchers	researcher	NOUN
eistud-26379	45	16	(	(	PUNCT
eistud-26379	45	17	rajevska	rajevska	NOUN
eistud-26379	45	18	,	,	PUNCT
eistud-26379	45	19	2016	2016	NUM
eistud-26379	45	20	)	)	PUNCT
eistud-26379	45	21	,	,	PUNCT
eistud-26379	45	22	no	no	DET
eistud-26379	45	23	special	special	ADJ
eistud-26379	45	24	attention	attention	NOUN
eistud-26379	45	25	has	have	AUX
eistud-26379	45	26	been	be	AUX
eistud-26379	45	27	paid	pay	VERB
eistud-26379	45	28	to	to	ADP
eistud-26379	45	29	the	the	DET
eistud-26379	45	30	comparison	comparison	NOUN
eistud-26379	45	31	of	of	ADP
eistud-26379	45	32	these	these	DET
eistud-26379	45	33	incentives	incentive	NOUN
eistud-26379	45	34	and	and	CCONJ
eistud-26379	45	35	the	the	DET
eistud-26379	45	36	dependability	dependability	NOUN
eistud-26379	45	37	of	of	ADP
eistud-26379	45	38	savings	saving	NOUN
eistud-26379	45	39	from	from	ADP
eistud-26379	45	40	them	they	PRON
eistud-26379	45	41	.	.	PUNCT
eistud-26379	46	1	therefore	therefore	ADV
eistud-26379	46	2	,	,	PUNCT
eistud-26379	46	3	this	this	DET
eistud-26379	46	4	analysis	analysis	NOUN
eistud-26379	46	5	aims	aim	VERB
eistud-26379	46	6	to	to	PART
eistud-26379	46	7	fill	fill	VERB
eistud-26379	46	8	this	this	DET
eistud-26379	46	9	gap	gap	NOUN
eistud-26379	46	10	by	by	ADP
eistud-26379	46	11	focusing	focus	VERB
eistud-26379	46	12	on	on	ADP
eistud-26379	46	13	the	the	DET
eistud-26379	46	14	incentives	incentive	NOUN
eistud-26379	46	15	utilized	utilize	VERB
eistud-26379	46	16	by	by	ADP
eistud-26379	46	17	the	the	DET
eistud-26379	46	18	governments	government	NOUN
eistud-26379	46	19	of	of	ADP
eistud-26379	46	20	estonia	estonia	PROPN
eistud-26379	46	21	,	,	PUNCT
eistud-26379	46	22	latvia	latvia	PROPN
eistud-26379	46	23	,	,	PUNCT
eistud-26379	46	24	and	and	CCONJ
eistud-26379	46	25	lithuania	lithuania	PROPN
eistud-26379	46	26	.	.	PUNCT
eistud-26379	47	1	the	the	DET
eistud-26379	47	2	aim	aim	NOUN
eistud-26379	47	3	of	of	ADP
eistud-26379	47	4	this	this	DET
eistud-26379	47	5	research	research	NOUN
eistud-26379	47	6	is	be	AUX
eistud-26379	47	7	to	to	PART
eistud-26379	47	8	ascertain	ascertain	VERB
eistud-26379	47	9	and	and	CCONJ
eistud-26379	47	10	compare	compare	VERB
eistud-26379	47	11	the	the	DET
eistud-26379	47	12	effectiveness	effectiveness	NOUN
eistud-26379	47	13	of	of	ADP
eistud-26379	47	14	the	the	DET
eistud-26379	47	15	third	third	ADJ
eistud-26379	47	16	pension	pension	NOUN
eistud-26379	47	17	pillar	pillar	NOUN
eistud-26379	47	18	tax	tax	NOUN
eistud-26379	47	19	incentive	incentive	NOUN
eistud-26379	47	20	policies	policy	NOUN
eistud-26379	47	21	applied	apply	VERB
eistud-26379	47	22	by	by	ADP
eistud-26379	47	23	the	the	DET
eistud-26379	47	24	governments	government	NOUN
eistud-26379	47	25	of	of	ADP
eistud-26379	47	26	the	the	DET
eistud-26379	47	27	three	three	NUM
eistud-26379	47	28	baltic	baltic	ADJ
eistud-26379	47	29	countries	country	NOUN
eistud-26379	47	30	to	to	PART
eistud-26379	47	31	create	create	VERB
eistud-26379	47	32	balanced	balanced	ADJ
eistud-26379	47	33	and	and	CCONJ
eistud-26379	47	34	adequate	adequate	ADJ
eistud-26379	47	35	pension	pension	NOUN
eistud-26379	47	36	systems	system	NOUN
eistud-26379	47	37	.	.	PUNCT
eistud-26379	48	1	this	this	DET
eistud-26379	48	2	research	research	NOUN
eistud-26379	48	3	questions	question	VERB
eistud-26379	48	4	the	the	DET
eistud-26379	48	5	effectiveness	effectiveness	NOUN
eistud-26379	48	6	of	of	ADP
eistud-26379	48	7	the	the	DET
eistud-26379	48	8	incentive	incentive	NOUN
eistud-26379	48	9	mechanisms	mechanism	NOUN
eistud-26379	48	10	the	the	DET
eistud-26379	48	11	governments	government	NOUN
eistud-26379	48	12	of	of	ADP
eistud-26379	48	13	the	the	DET
eistud-26379	48	14	baltic	baltic	ADJ
eistud-26379	48	15	states	state	NOUN
eistud-26379	48	16	have	have	AUX
eistud-26379	48	17	chosen	choose	VERB
eistud-26379	48	18	,	,	PUNCT
eistud-26379	48	19	which	which	PRON
eistud-26379	48	20	include	include	VERB
eistud-26379	48	21	involving	involve	VERB
eistud-26379	48	22	most	most	ADJ
eistud-26379	48	23	of	of	ADP
eistud-26379	48	24	the	the	DET
eistud-26379	48	25	population	population	NOUN
eistud-26379	48	26	into	into	ADP
eistud-26379	48	27	the	the	DET
eistud-26379	48	28	private	private	ADJ
eistud-26379	48	29	pension	pension	NOUN
eistud-26379	48	30	saving	saving	NOUN
eistud-26379	48	31	programmes	programme	NOUN
eistud-26379	48	32	.	.	PUNCT
eistud-26379	49	1	the	the	DET
eistud-26379	49	2	research	research	NOUN
eistud-26379	49	3	methods	method	NOUN
eistud-26379	49	4	used	use	VERB
eistud-26379	49	5	are	be	AUX
eistud-26379	49	6	the	the	DET
eistud-26379	49	7	analysis	analysis	NOUN
eistud-26379	49	8	of	of	ADP
eistud-26379	49	9	scientific	scientific	ADJ
eistud-26379	49	10	publications	publication	NOUN
eistud-26379	49	11	on	on	ADP
eistud-26379	49	12	previous	previous	ADJ
eistud-26379	49	13	conducted	conduct	VERB
eistud-26379	49	14	research	research	NOUN
eistud-26379	49	15	,	,	PUNCT
eistud-26379	49	16	acts	act	NOUN
eistud-26379	49	17	of	of	ADP
eistud-26379	49	18	legislation	legislation	NOUN
eistud-26379	49	19	of	of	ADP
eistud-26379	49	20	baltic	baltic	ADJ
eistud-26379	49	21	states	state	NOUN
eistud-26379	49	22	as	as	ADV
eistud-26379	49	23	well	well	ADV
eistud-26379	49	24	as	as	ADP
eistud-26379	49	25	an	an	DET
eistud-26379	49	26	analytical	analytical	ADJ
eistud-26379	49	27	study	study	NOUN
eistud-26379	49	28	of	of	ADP
eistud-26379	49	29	statistical	statistical	ADJ
eistud-26379	49	30	data	datum	NOUN
eistud-26379	49	31	on	on	ADP
eistud-26379	49	32	the	the	DET
eistud-26379	49	33	development	development	NOUN
eistud-26379	49	34	of	of	ADP
eistud-26379	49	35	voluntary	voluntary	ADJ
eistud-26379	49	36	pension	pension	NOUN
eistud-26379	49	37	fund	fund	NOUN
eistud-26379	49	38	contributions	contribution	NOUN
eistud-26379	49	39	in	in	ADP
eistud-26379	49	40	latvia	latvia	PROPN
eistud-26379	49	41	,	,	PUNCT
eistud-26379	49	42	estonia	estonia	PROPN
eistud-26379	49	43	and	and	CCONJ
eistud-26379	49	44	lithuania	lithuania	PROPN
eistud-26379	49	45	.	.	PUNCT
eistud-26379	50	1	the	the	DET
eistud-26379	50	2	research	research	NOUN
eistud-26379	50	3	has	have	AUX
eistud-26379	50	4	highlighted	highlight	VERB
eistud-26379	50	5	the	the	DET
eistud-26379	50	6	impact	impact	NOUN
eistud-26379	50	7	of	of	ADP
eistud-26379	50	8	governance	governance	NOUN
eistud-26379	50	9	mechanisms	mechanism	NOUN
eistud-26379	50	10	on	on	ADP
eistud-26379	50	11	voluntary	voluntary	ADJ
eistud-26379	50	12	savings	saving	NOUN
eistud-26379	50	13	for	for	ADP
eistud-26379	50	14	retirement	retirement	NOUN
eistud-26379	50	15	,	,	PUNCT
eistud-26379	50	16	opening	open	VERB
eistud-26379	50	17	a	a	DET
eistud-26379	50	18	possibility	possibility	NOUN
eistud-26379	50	19	to	to	PART
eistud-26379	50	20	recommend	recommend	VERB
eistud-26379	50	21	the	the	DET
eistud-26379	50	22	use	use	NOUN
eistud-26379	50	23	of	of	ADP
eistud-26379	50	24	the	the	DET
eistud-26379	50	25	best	good	ADJ
eistud-26379	50	26	practice	practice	NOUN
eistud-26379	50	27	in	in	ADP
eistud-26379	50	28	the	the	DET
eistud-26379	50	29	future	future	ADJ
eistud-26379	50	30	development	development	NOUN
eistud-26379	50	31	.	.	PUNCT
eistud-26379	51	1	results	result	NOUN
eistud-26379	51	2	and	and	CCONJ
eistud-26379	51	3	discussion	discussion	NOUN
eistud-26379	51	4	figure	figure	NOUN
eistud-26379	51	5	1	1	NUM
eistud-26379	51	6	gross	gross	ADJ
eistud-26379	51	7	pension	pension	NOUN
eistud-26379	51	8	replacement	replacement	NOUN
eistud-26379	51	9	rates	rate	NOUN
eistud-26379	51	10	:	:	PUNCT
eistud-26379	51	11	average	average	ADJ
eistud-26379	51	12	earners	earner	NOUN
eistud-26379	51	13	at	at	ADP
eistud-26379	51	14	retirement	retirement	NOUN
eistud-26379	51	15	age	age	NOUN
eistud-26379	51	16	and	and	CCONJ
eistud-26379	51	17	age	age	NOUN
eistud-26379	51	18	80	80	NUM
eistud-26379	51	19	source	source	NOUN
eistud-26379	51	20	:	:	PUNCT
eistud-26379	51	21	oecd	oecd	PROPN
eistud-26379	51	22	(	(	PUNCT
eistud-26379	51	23	2019	2019	NUM
eistud-26379	51	24	)	)	PUNCT
eistud-26379	51	25	,	,	PUNCT
eistud-26379	51	26	pensions	pension	NOUN
eistud-26379	51	27	at	at	ADP
eistud-26379	51	28	a	a	DET
eistud-26379	51	29	glance	glance	NOUN
eistud-26379	51	30	2019	2019	NUM
eistud-26379	51	31	:	:	PUNCT
eistud-26379	52	1	oecd	oecd	PROPN
eistud-26379	52	2	and	and	CCONJ
eistud-26379	52	3	g20	g20	NOUN
eistud-26379	52	4	indicators	indicator	NOUN
eistud-26379	52	5	,	,	PUNCT
eistud-26379	52	6	oecd	oecd	PROPN
eistud-26379	52	7	publishing	publishing	NOUN
eistud-26379	52	8	,	,	PUNCT
eistud-26379	52	9	paris	paris	PROPN
eistud-26379	52	10	pension	pension	NOUN
eistud-26379	52	11	adequacy	adequacy	NOUN
eistud-26379	52	12	in	in	ADP
eistud-26379	52	13	most	most	ADJ
eistud-26379	52	14	countries	country	NOUN
eistud-26379	52	15	of	of	ADP
eistud-26379	52	16	the	the	DET
eistud-26379	52	17	world	world	NOUN
eistud-26379	52	18	has	have	AUX
eistud-26379	52	19	been	be	AUX
eistud-26379	52	20	analyzed	analyze	VERB
eistud-26379	52	21	by	by	ADP
eistud-26379	52	22	oecd	oecd	PROPN
eistud-26379	52	23	and	and	CCONJ
eistud-26379	52	24	world	world	PROPN
eistud-26379	52	25	bank	bank	PROPN
eistud-26379	52	26	in	in	ADP
eistud-26379	52	27	their	their	PRON
eistud-26379	52	28	statistical	statistical	ADJ
eistud-26379	52	29	and	and	CCONJ
eistud-26379	52	30	analytical	analytical	ADJ
eistud-26379	52	31	overviews	overview	NOUN
eistud-26379	52	32	.	.	PUNCT
eistud-26379	53	1	to	to	PART
eistud-26379	53	2	present	present	VERB
eistud-26379	53	3	the	the	DET
eistud-26379	53	4	retirement	retirement	NOUN
eistud-26379	53	5	income	income	NOUN
eistud-26379	53	6	level	level	NOUN
eistud-26379	53	7	of	of	ADP
eistud-26379	53	8	countries	country	NOUN
eistud-26379	53	9	,	,	PUNCT
eistud-26379	53	10	replacement	replacement	NOUN
eistud-26379	53	11	rates	rate	NOUN
eistud-26379	53	12	are	be	AUX
eistud-26379	53	13	calculated	calculate	VERB
eistud-26379	53	14	.	.	PUNCT
eistud-26379	54	1	replacement	replacement	NOUN
eistud-26379	54	2	rate	rate	NOUN
eistud-26379	54	3	is	be	AUX
eistud-26379	54	4	an	an	DET
eistud-26379	54	5	indicator	indicator	NOUN
eistud-26379	54	6	describing	describe	VERB
eistud-26379	54	7	the	the	DET
eistud-26379	54	8	level	level	NOUN
eistud-26379	54	9	of	of	ADP
eistud-26379	54	10	retirement	retirement	NOUN
eistud-26379	54	11	income	income	NOUN
eistud-26379	54	12	after	after	ADP
eistud-26379	54	13	retirement	retirement	NOUN
eistud-26379	54	14	as	as	ADP
eistud-26379	54	15	a	a	DET
eistud-26379	54	16	percentage	percentage	NOUN
eistud-26379	54	17	of	of	ADP
eistud-26379	54	18	individual	individual	ADJ
eistud-26379	54	19	earnings	earning	NOUN
eistud-26379	54	20	at	at	ADP
eistud-26379	54	21	the	the	DET
eistud-26379	54	22	time	time	NOUN
eistud-26379	54	23	of	of	ADP
eistud-26379	54	24	starting	start	VERB
eistud-26379	54	25	the	the	DET
eistud-26379	54	26	retirement	retirement	NOUN
eistud-26379	54	27	period	period	NOUN
eistud-26379	54	28	.	.	PUNCT
eistud-26379	55	1	replacement	replacement	NOUN
eistud-26379	55	2	rates	rate	NOUN
eistud-26379	55	3	are	be	AUX
eistud-26379	55	4	the	the	DET
eistud-26379	55	5	degree	degree	NOUN
eistud-26379	55	6	to	to	PART
eistud-26379	55	7	which	which	PRON
eistud-26379	55	8	pension	pension	NOUN
eistud-26379	55	9	systems	system	NOUN
eistud-26379	55	10	allow	allow	VERB
eistud-26379	55	11	typical	typical	ADJ
eistud-26379	55	12	workers	worker	NOUN
eistud-26379	55	13	to	to	PART
eistud-26379	55	14	maintain	maintain	VERB
eistud-26379	55	15	their	their	PRON
eistud-26379	55	16	previous	previous	ADJ
eistud-26379	55	17	standard	standard	NOUN
eistud-26379	55	18	of	of	ADP
eistud-26379	55	19	living	living	NOUN
eistud-26379	55	20	when	when	SCONJ
eistud-26379	55	21	they	they	PRON
eistud-26379	55	22	switch	switch	VERB
eistud-26379	55	23	from	from	ADP
eistud-26379	55	24	work	work	NOUN
eistud-26379	55	25	to	to	ADP
eistud-26379	55	26	retirement	retirement	NOUN
eistud-26379	55	27	.	.	PUNCT
eistud-26379	56	1	according	accord	VERB
eistud-26379	56	2	to	to	PART
eistud-26379	56	3	figure	figure	NOUN
eistud-26379	56	4	1	1	NUM
eistud-26379	56	5	,	,	PUNCT
eistud-26379	56	6	at	at	ADP
eistud-26379	56	7	the	the	DET
eistud-26379	56	8	end	end	NOUN
eistud-26379	56	9	of	of	ADP
eistud-26379	56	10	2019	2019	NUM
eistud-26379	56	11	gross	gross	ADJ
eistud-26379	56	12	pension	pension	NOUN
eistud-26379	56	13	replacement	replacement	NOUN
eistud-26379	56	14	rates	rate	NOUN
eistud-26379	56	15	of	of	ADP
eistud-26379	56	16	estonia	estonia	PROPN
eistud-26379	56	17	,	,	PUNCT
eistud-26379	56	18	latvia	latvia	PROPN
eistud-26379	56	19	,	,	PUNCT
eistud-26379	56	20	and	and	CCONJ
eistud-26379	56	21	lithuania	lithuania	PROPN
eistud-26379	56	22	were	be	AUX
eistud-26379	56	23	below	below	ADP
eistud-26379	56	24	the	the	DET
eistud-26379	56	25	oecd	oecd	PROPN
eistud-26379	56	26	average	average	NOUN
eistud-26379	56	27	(	(	PUNCT
eistud-26379	56	28	oecd	oecd	PROPN
eistud-26379	56	29	,	,	PUNCT
eistud-26379	56	30	2019	2019	NUM
eistud-26379	56	31	)	)	PUNCT
eistud-26379	56	32	.	.	PUNCT
eistud-26379	57	1	comparing	compare	VERB
eistud-26379	57	2	all	all	DET
eistud-26379	57	3	three	three	NUM
eistud-26379	57	4	baltic	baltic	ADJ
eistud-26379	57	5	states	state	NOUN
eistud-26379	57	6	,	,	PUNCT
eistud-26379	57	7	latvia	latvia	PROPN
eistud-26379	57	8	's	's	PART
eistud-26379	57	9	gross	gross	ADJ
eistud-26379	57	10	replacement	replacement	NOUN
eistud-26379	57	11	rate	rate	NOUN
eistud-26379	57	12	(	(	PUNCT
eistud-26379	57	13	44.6	44.6	NUM
eistud-26379	57	14	%	%	NOUN
eistud-26379	57	15	)	)	PUNCT
eistud-26379	57	16	was	be	AUX
eistud-26379	57	17	higher	high	ADJ
eistud-26379	57	18	than	than	ADP
eistud-26379	57	19	in	in	ADP
eistud-26379	57	20	lithuania	lithuania	PROPN
eistud-26379	57	21	and	and	CCONJ
eistud-26379	57	22	lower	low	ADJ
eistud-26379	57	23	than	than	ADP
eistud-26379	57	24	in	in	ADP
eistud-26379	57	25	estonia	estonia	PROPN
eistud-26379	57	26	it	it	PRON
eistud-26379	57	27	was	be	AUX
eistud-26379	57	28	about	about	ADV
eistud-26379	57	29	5	5	NUM
eistud-26379	57	30	%	%	NOUN
eistud-26379	57	31	lower	low	ADJ
eistud-26379	57	32	in	in	ADP
eistud-26379	57	33	estonia	estonia	PROPN
eistud-26379	57	34	(	(	PUNCT
eistud-26379	57	35	47.1	47.1	NUM
eistud-26379	57	36	%	%	NOUN
eistud-26379	57	37	)	)	PUNCT
eistud-26379	57	38	and	and	CCONJ
eistud-26379	57	39	almost	almost	ADV
eistud-26379	57	40	twice	twice	ADV
eistud-26379	57	41	as	as	ADV
eistud-26379	57	42	high	high	ADJ
eistud-26379	57	43	as	as	ADP
eistud-26379	57	44	in	in	ADP
eistud-26379	57	45	lithuania	lithuania	PROPN
eistud-26379	57	46	(	(	PUNCT
eistud-26379	57	47	23.6	23.6	NUM
eistud-26379	57	48	%	%	NOUN
eistud-26379	57	49	)	)	PUNCT
eistud-26379	57	50	.	.	PUNCT
eistud-26379	58	1	149	149	NUM
eistud-26379	58	2	european	european	ADJ
eistud-26379	58	3	integrat	integrat	NOUN
eistud-26379	58	4	ion	ion	NOUN
eistud-26379	58	5	studies	study	NOUN
eistud-26379	58	6	2020/14	2020/14	NUM
eistud-26379	58	7	the	the	DET
eistud-26379	58	8	gross	gross	ADJ
eistud-26379	58	9	replacement	replacement	NOUN
eistud-26379	58	10	rates	rate	NOUN
eistud-26379	58	11	at	at	ADP
eistud-26379	58	12	age	age	NOUN
eistud-26379	58	13	80	80	NUM
eistud-26379	58	14	differ	differ	VERB
eistud-26379	58	15	from	from	ADP
eistud-26379	58	16	those	those	PRON
eistud-26379	58	17	at	at	ADP
eistud-26379	58	18	retirement	retirement	NOUN
eistud-26379	58	19	age	age	NOUN
eistud-26379	58	20	due	due	ADP
eistud-26379	58	21	to	to	ADP
eistud-26379	58	22	the	the	DET
eistud-26379	58	23	indexation	indexation	NOUN
eistud-26379	58	24	of	of	ADP
eistud-26379	58	25	pension	pension	NOUN
eistud-26379	58	26	benefits	benefit	NOUN
eistud-26379	58	27	in	in	ADP
eistud-26379	58	28	payment	payment	NOUN
eistud-26379	58	29	,	,	PUNCT
eistud-26379	58	30	which	which	PRON
eistud-26379	58	31	do	do	AUX
eistud-26379	58	32	not	not	PART
eistud-26379	58	33	follow	follow	VERB
eistud-26379	58	34	wages	wage	NOUN
eistud-26379	58	35	in	in	ADP
eistud-26379	58	36	many	many	ADJ
eistud-26379	58	37	countries	country	NOUN
eistud-26379	58	38	.	.	PUNCT
eistud-26379	59	1	thus	thus	ADV
eistud-26379	59	2	,	,	PUNCT
eistud-26379	59	3	the	the	DET
eistud-26379	59	4	estimated	estimate	VERB
eistud-26379	59	5	replacement	replacement	NOUN
eistud-26379	59	6	rate	rate	NOUN
eistud-26379	59	7	decline	decline	NOUN
eistud-26379	59	8	in	in	ADP
eistud-26379	59	9	latvia	latvia	PROPN
eistud-26379	59	10	was	be	AUX
eistud-26379	59	11	about	about	ADV
eistud-26379	59	12	13	13	NUM
eistud-26379	59	13	%	%	NOUN
eistud-26379	59	14	,	,	PUNCT
eistud-26379	59	15	in	in	ADP
eistud-26379	59	16	lithuania	lithuania	PROPN
eistud-26379	59	17	17	17	NUM
eistud-26379	59	18	%	%	NOUN
eistud-26379	59	19	,	,	PUNCT
eistud-26379	59	20	but	but	CCONJ
eistud-26379	59	21	in	in	ADP
eistud-26379	59	22	estonia	estonia	PROPN
eistud-26379	59	23	only	only	ADV
eistud-26379	59	24	2	2	NUM
eistud-26379	59	25	%	%	NOUN
eistud-26379	59	26	.	.	PUNCT
eistud-26379	60	1	although	although	SCONJ
eistud-26379	60	2	all	all	DET
eistud-26379	60	3	three	three	NUM
eistud-26379	60	4	pension	pension	NOUN
eistud-26379	60	5	systems	system	NOUN
eistud-26379	60	6	of	of	ADP
eistud-26379	60	7	baltic	baltic	ADJ
eistud-26379	60	8	countries	country	NOUN
eistud-26379	60	9	consist	consist	VERB
eistud-26379	60	10	of	of	ADP
eistud-26379	60	11	three	three	NUM
eistud-26379	60	12	parts	part	NOUN
eistud-26379	60	13	:	:	PUNCT
eistud-26379	60	14	(	(	PUNCT
eistud-26379	60	15	1	1	X
eistud-26379	60	16	)	)	PUNCT
eistud-26379	60	17	mandatory	mandatory	ADJ
eistud-26379	60	18	contributions	contribution	NOUN
eistud-26379	60	19	based	base	VERB
eistud-26379	60	20	on	on	ADP
eistud-26379	60	21	the	the	DET
eistud-26379	60	22	state	state	NOUN
eistud-26379	60	23	compulsory	compulsory	ADJ
eistud-26379	60	24	unfunded	unfunded	ADJ
eistud-26379	60	25	pension	pension	NOUN
eistud-26379	60	26	scheme	scheme	NOUN
eistud-26379	60	27	,	,	PUNCT
eistud-26379	60	28	(	(	PUNCT
eistud-26379	60	29	2	2	X
eistud-26379	60	30	)	)	PUNCT
eistud-26379	60	31	the	the	DET
eistud-26379	60	32	state	state	NOUN
eistud-26379	60	33	-	-	PUNCT
eistud-26379	60	34	funded	fund	VERB
eistud-26379	60	35	or	or	CCONJ
eistud-26379	60	36	accumulated	accumulate	VERB
eistud-26379	60	37	pension	pension	NOUN
eistud-26379	60	38	scheme	scheme	NOUN
eistud-26379	60	39	in	in	ADP
eistud-26379	60	40	pension	pension	NOUN
eistud-26379	60	41	funds	fund	NOUN
eistud-26379	60	42	,	,	PUNCT
eistud-26379	60	43	and	and	CCONJ
eistud-26379	60	44	(	(	PUNCT
eistud-26379	60	45	3	3	X
eistud-26379	60	46	)	)	PUNCT
eistud-26379	60	47	a	a	DET
eistud-26379	60	48	compulsory	compulsory	ADJ
eistud-26379	60	49	contribution	contribution	NOUN
eistud-26379	60	50	-	-	PUNCT
eistud-26379	60	51	based	base	VERB
eistud-26379	60	52	private	private	ADJ
eistud-26379	60	53	pension	pension	NOUN
eistud-26379	60	54	scheme	scheme	NOUN
eistud-26379	60	55	in	in	ADP
eistud-26379	60	56	pension	pension	NOUN
eistud-26379	60	57	funds	fund	NOUN
eistud-26379	60	58	,	,	PUNCT
eistud-26379	60	59	the	the	DET
eistud-26379	60	60	replacement	replacement	NOUN
eistud-26379	60	61	rates	rate	NOUN
eistud-26379	60	62	calculated	calculate	VERB
eistud-26379	60	63	by	by	ADP
eistud-26379	60	64	the	the	DET
eistud-26379	60	65	oecd	oecd	PROPN
eistud-26379	60	66	included	include	VERB
eistud-26379	60	67	only	only	ADV
eistud-26379	60	68	the	the	DET
eistud-26379	60	69	first	first	ADJ
eistud-26379	60	70	two	two	NUM
eistud-26379	60	71	mandatory	mandatory	ADJ
eistud-26379	60	72	parts	part	NOUN
eistud-26379	60	73	.	.	PUNCT
eistud-26379	61	1	meanwhile	meanwhile	ADV
eistud-26379	61	2	,	,	PUNCT
eistud-26379	61	3	the	the	DET
eistud-26379	61	4	pessimistic	pessimistic	ADJ
eistud-26379	61	5	forecasts	forecast	NOUN
eistud-26379	61	6	of	of	ADP
eistud-26379	61	7	social	social	ADJ
eistud-26379	61	8	budget	budget	NOUN
eistud-26379	61	9	strains	strain	NOUN
eistud-26379	61	10	resulting	result	VERB
eistud-26379	61	11	from	from	ADP
eistud-26379	61	12	the	the	DET
eistud-26379	61	13	prolongation	prolongation	NOUN
eistud-26379	61	14	of	of	ADP
eistud-26379	61	15	life	life	NOUN
eistud-26379	61	16	expectancy	expectancy	NOUN
eistud-26379	61	17	and	and	CCONJ
eistud-26379	61	18	reducing	reduce	VERB
eistud-26379	61	19	the	the	DET
eistud-26379	61	20	share	share	NOUN
eistud-26379	61	21	of	of	ADP
eistud-26379	61	22	the	the	DET
eistud-26379	61	23	working	work	VERB
eistud-26379	61	24	-	-	PUNCT
eistud-26379	61	25	age	age	NOUN
eistud-26379	61	26	population	population	NOUN
eistud-26379	61	27	have	have	AUX
eistud-26379	61	28	led	lead	VERB
eistud-26379	61	29	to	to	ADP
eistud-26379	61	30	discussions	discussion	NOUN
eistud-26379	61	31	in	in	ADP
eistud-26379	61	32	academy	academy	NOUN
eistud-26379	61	33	and	and	CCONJ
eistud-26379	61	34	government	government	NOUN
eistud-26379	61	35	institutions	institution	NOUN
eistud-26379	61	36	about	about	ADP
eistud-26379	61	37	possible	possible	ADJ
eistud-26379	61	38	scenarios	scenario	NOUN
eistud-26379	61	39	.	.	PUNCT
eistud-26379	62	1	contributions	contribution	NOUN
eistud-26379	62	2	into	into	ADP
eistud-26379	62	3	the	the	DET
eistud-26379	62	4	third	third	ADJ
eistud-26379	62	5	pension	pension	NOUN
eistud-26379	62	6	pillar	pillar	NOUN
eistud-26379	62	7	–	–	PUNCT
eistud-26379	62	8	private	private	ADJ
eistud-26379	62	9	pension	pension	NOUN
eistud-26379	62	10	funds	fund	NOUN
eistud-26379	62	11	are	be	AUX
eistud-26379	62	12	one	one	NUM
eistud-26379	62	13	of	of	ADP
eistud-26379	62	14	the	the	DET
eistud-26379	62	15	solutions	solution	NOUN
eistud-26379	62	16	.	.	PUNCT
eistud-26379	63	1	besides	besides	SCONJ
eistud-26379	63	2	,	,	PUNCT
eistud-26379	63	3	according	accord	VERB
eistud-26379	63	4	to	to	ADP
eistud-26379	63	5	robert	robert	PROPN
eistud-26379	63	6	holzmann	holzmann	PROPN
eistud-26379	63	7	,	,	PUNCT
eistud-26379	63	8	a	a	DET
eistud-26379	63	9	world	world	NOUN
eistud-26379	63	10	bank	bank	NOUN
eistud-26379	63	11	expert	expert	NOUN
eistud-26379	63	12	(	(	PUNCT
eistud-26379	63	13	holzmann	holzmann	PROPN
eistud-26379	63	14	,	,	PUNCT
eistud-26379	63	15	2012	2012	NUM
eistud-26379	63	16	)	)	PUNCT
eistud-26379	63	17	,	,	PUNCT
eistud-26379	63	18	the	the	DET
eistud-26379	63	19	countries	country	NOUN
eistud-26379	63	20	having	have	VERB
eistud-26379	63	21	lower	low	ADJ
eistud-26379	63	22	replacement	replacement	NOUN
eistud-26379	63	23	rates	rate	NOUN
eistud-26379	63	24	for	for	ADP
eistud-26379	63	25	state	state	NOUN
eistud-26379	63	26	-	-	PUNCT
eistud-26379	63	27	guaranteed	guarantee	VERB
eistud-26379	63	28	pensions	pension	NOUN
eistud-26379	63	29	accumulate	accumulate	VERB
eistud-26379	63	30	more	more	ADJ
eistud-26379	63	31	in	in	ADP
eistud-26379	63	32	private	private	ADJ
eistud-26379	63	33	pension	pension	NOUN
eistud-26379	63	34	funds	fund	NOUN
eistud-26379	63	35	.	.	PUNCT
eistud-26379	64	1	the	the	DET
eistud-26379	64	2	academics	academic	NOUN
eistud-26379	64	3	orazio	orazio	VERB
eistud-26379	64	4	p.attanasio	p.attanasio	ADV
eistud-26379	64	5	and	and	CCONJ
eistud-26379	64	6	agar	agar	NOUN
eistud-26379	64	7	brugiavini	brugiavini	NOUN
eistud-26379	64	8	in	in	ADP
eistud-26379	64	9	their	their	PRON
eistud-26379	64	10	research	research	NOUN
eistud-26379	64	11	(	(	PUNCT
eistud-26379	64	12	attanasio	attanasio	NOUN
eistud-26379	64	13	&	&	CCONJ
eistud-26379	64	14	brugiavini	brugiavini	PROPN
eistud-26379	64	15	,	,	PUNCT
eistud-26379	64	16	2003	2003	NUM
eistud-26379	64	17	)	)	PUNCT
eistud-26379	64	18	on	on	ADP
eistud-26379	64	19	substitutability	substitutability	NOUN
eistud-26379	64	20	between	between	ADP
eistud-26379	64	21	private	private	ADJ
eistud-26379	64	22	and	and	CCONJ
eistud-26379	64	23	pension	pension	NOUN
eistud-26379	64	24	wealth	wealth	NOUN
eistud-26379	64	25	in	in	ADP
eistud-26379	64	26	italy	italy	PROPN
eistud-26379	64	27	after	after	SCONJ
eistud-26379	64	28	the	the	DET
eistud-26379	64	29	pension	pension	NOUN
eistud-26379	64	30	reform	reform	NOUN
eistud-26379	64	31	found	find	VERB
eistud-26379	64	32	the	the	DET
eistud-26379	64	33	evidence	evidence	NOUN
eistud-26379	64	34	of	of	ADP
eistud-26379	64	35	higher	high	ADJ
eistud-26379	64	36	level	level	NOUN
eistud-26379	64	37	of	of	ADP
eistud-26379	64	38	private	private	ADJ
eistud-26379	64	39	savings	saving	NOUN
eistud-26379	64	40	in	in	ADP
eistud-26379	64	41	the	the	DET
eistud-26379	64	42	situation	situation	NOUN
eistud-26379	64	43	of	of	ADP
eistud-26379	64	44	reduction	reduction	NOUN
eistud-26379	64	45	of	of	ADP
eistud-26379	64	46	pension	pension	NOUN
eistud-26379	64	47	wealth	wealth	NOUN
eistud-26379	64	48	.	.	PUNCT
eistud-26379	65	1	the	the	DET
eistud-26379	65	2	beginning	beginning	NOUN
eistud-26379	65	3	of	of	ADP
eistud-26379	65	4	the	the	DET
eistud-26379	65	5	third	third	ADJ
eistud-26379	65	6	pension	pension	NOUN
eistud-26379	65	7	system	system	NOUN
eistud-26379	65	8	pillar	pillar	NOUN
eistud-26379	65	9	in	in	ADP
eistud-26379	65	10	latvia	latvia	PROPN
eistud-26379	65	11	and	and	CCONJ
eistud-26379	65	12	estonia	estonia	PROPN
eistud-26379	65	13	can	can	AUX
eistud-26379	65	14	be	be	AUX
eistud-26379	65	15	dated	date	VERB
eistud-26379	65	16	earlier	early	ADV
eistud-26379	65	17	than	than	SCONJ
eistud-26379	65	18	the	the	DET
eistud-26379	65	19	second	second	ADJ
eistud-26379	65	20	pillar	pillar	NOUN
eistud-26379	65	21	was	be	AUX
eistud-26379	65	22	established	establish	VERB
eistud-26379	65	23	.	.	PUNCT
eistud-26379	66	1	voluntary	voluntary	ADJ
eistud-26379	66	2	savings	saving	NOUN
eistud-26379	66	3	for	for	ADP
eistud-26379	66	4	retirement	retirement	NOUN
eistud-26379	66	5	of	of	ADP
eistud-26379	66	6	both	both	DET
eistud-26379	66	7	countries	country	NOUN
eistud-26379	66	8	started	start	VERB
eistud-26379	66	9	with	with	ADP
eistud-26379	66	10	the	the	DET
eistud-26379	66	11	respective	respective	ADJ
eistud-26379	66	12	legislation	legislation	NOUN
eistud-26379	66	13	dated	date	VERB
eistud-26379	66	14	1998	1998	NUM
eistud-26379	66	15	for	for	ADP
eistud-26379	66	16	estonia	estonia	PROPN
eistud-26379	66	17	(	(	PUNCT
eistud-26379	66	18	oecd	oecd	PROPN
eistud-26379	66	19	,	,	PUNCT
eistud-26379	66	20	2011	2011	NUM
eistud-26379	66	21	)	)	PUNCT
eistud-26379	66	22	and	and	CCONJ
eistud-26379	66	23	latvia	latvia	PROPN
eistud-26379	66	24	(	(	PUNCT
eistud-26379	66	25	groduma	groduma	INTJ
eistud-26379	66	26	,	,	PUNCT
eistud-26379	66	27	2002	2002	NUM
eistud-26379	66	28	)	)	PUNCT
eistud-26379	66	29	.	.	PUNCT
eistud-26379	67	1	in	in	ADP
eistud-26379	67	2	lithuania	lithuania	PROPN
eistud-26379	67	3	,	,	PUNCT
eistud-26379	67	4	both	both	CCONJ
eistud-26379	67	5	the	the	DET
eistud-26379	67	6	funded	funded	ADJ
eistud-26379	67	7	pension	pension	NOUN
eistud-26379	67	8	system	system	NOUN
eistud-26379	67	9	parts	part	NOUN
eistud-26379	67	10	the	the	DET
eistud-26379	67	11	second	second	ADJ
eistud-26379	67	12	and	and	CCONJ
eistud-26379	67	13	the	the	DET
eistud-26379	67	14	third	third	ADJ
eistud-26379	67	15	pillar	pillar	NOUN
eistud-26379	67	16	,	,	PUNCT
eistud-26379	67	17	were	be	AUX
eistud-26379	67	18	introduced	introduce	VERB
eistud-26379	67	19	in	in	ADP
eistud-26379	67	20	the	the	DET
eistud-26379	67	21	year	year	NOUN
eistud-26379	67	22	2004	2004	NUM
eistud-26379	67	23	(	(	PUNCT
eistud-26379	67	24	bitinas	bitina	NOUN
eistud-26379	67	25	,	,	PUNCT
eistud-26379	67	26	2011	2011	NUM
eistud-26379	67	27	)	)	PUNCT
eistud-26379	67	28	.	.	PUNCT
eistud-26379	68	1	in	in	ADP
eistud-26379	68	2	contrast	contrast	NOUN
eistud-26379	68	3	to	to	ADP
eistud-26379	68	4	latvia	latvia	PROPN
eistud-26379	68	5	and	and	CCONJ
eistud-26379	68	6	estonia	estonia	PROPN
eistud-26379	68	7	,	,	PUNCT
eistud-26379	68	8	lithuania	lithuania	PROPN
eistud-26379	68	9	chose	choose	VERB
eistud-26379	68	10	the	the	DET
eistud-26379	68	11	quasi	quasi	ADJ
eistud-26379	68	12	/	/	SYM
eistud-26379	68	13	mandatory	mandatory	ADJ
eistud-26379	68	14	approach	approach	NOUN
eistud-26379	68	15	to	to	ADP
eistud-26379	68	16	the	the	DET
eistud-26379	68	17	formation	formation	NOUN
eistud-26379	68	18	of	of	ADP
eistud-26379	68	19	the	the	DET
eistud-26379	68	20	second	second	ADJ
eistud-26379	68	21	pillar	pillar	NOUN
eistud-26379	68	22	of	of	ADP
eistud-26379	68	23	pensions	pension	NOUN
eistud-26379	68	24	.	.	PUNCT
eistud-26379	69	1	that	that	PRON
eistud-26379	69	2	could	could	AUX
eistud-26379	69	3	be	be	AUX
eistud-26379	69	4	the	the	DET
eistud-26379	69	5	reason	reason	NOUN
eistud-26379	69	6	for	for	ADP
eistud-26379	69	7	a	a	DET
eistud-26379	69	8	less	less	ADV
eistud-26379	69	9	developed	developed	ADJ
eistud-26379	69	10	third	third	ADJ
eistud-26379	69	11	pension	pension	NOUN
eistud-26379	69	12	pillar	pillar	NOUN
eistud-26379	69	13	in	in	ADP
eistud-26379	69	14	lithuania	lithuania	PROPN
eistud-26379	69	15	in	in	ADP
eistud-26379	69	16	comparison	comparison	NOUN
eistud-26379	69	17	with	with	ADP
eistud-26379	69	18	estonia	estonia	PROPN
eistud-26379	69	19	and	and	CCONJ
eistud-26379	69	20	latvia	latvia	PROPN
eistud-26379	69	21	.	.	PUNCT
eistud-26379	70	1	figure	figure	VERB
eistud-26379	70	2	2	2	NUM
eistud-26379	70	3	number	number	NOUN
eistud-26379	70	4	of	of	ADP
eistud-26379	70	5	voluntary	voluntary	ADJ
eistud-26379	70	6	pension	pension	NOUN
eistud-26379	70	7	fund	fund	NOUN
eistud-26379	70	8	contracts	contract	NOUN
eistud-26379	70	9	as	as	ADP
eistud-26379	70	10	a	a	DET
eistud-26379	70	11	share	share	NOUN
eistud-26379	70	12	of	of	ADP
eistud-26379	70	13	the	the	DET
eistud-26379	70	14	number	number	NOUN
eistud-26379	70	15	of	of	ADP
eistud-26379	70	16	active	active	ADJ
eistud-26379	70	17	population	population	NOUN
eistud-26379	70	18	aged	age	VERB
eistud-26379	70	19	20	20	NUM
eistud-26379	70	20	-	-	SYM
eistud-26379	70	21	64	64	NUM
eistud-26379	70	22	in	in	ADP
eistud-26379	70	23	latvia	latvia	PROPN
eistud-26379	70	24	,	,	PUNCT
eistud-26379	70	25	estonia	estonia	PROPN
eistud-26379	70	26	and	and	CCONJ
eistud-26379	70	27	lithuania	lithuania	PROPN
eistud-26379	70	28	,	,	PUNCT
eistud-26379	70	29	2018	2018	NUM
eistud-26379	70	30	based	base	VERB
eistud-26379	70	31	on	on	ADP
eistud-26379	70	32	the	the	DET
eistud-26379	70	33	reports	report	NOUN
eistud-26379	70	34	of	of	ADP
eistud-26379	70	35	financial	financial	ADJ
eistud-26379	70	36	supervision	supervision	NOUN
eistud-26379	70	37	institutions	institution	NOUN
eistud-26379	70	38	of	of	ADP
eistud-26379	70	39	all	all	DET
eistud-26379	70	40	three	three	NUM
eistud-26379	70	41	baltic	baltic	ADJ
eistud-26379	70	42	states	state	NOUN
eistud-26379	70	43	and	and	CCONJ
eistud-26379	70	44	the	the	DET
eistud-26379	70	45	statistical	statistical	ADJ
eistud-26379	70	46	office	office	NOUN
eistud-26379	70	47	of	of	ADP
eistud-26379	70	48	the	the	DET
eistud-26379	70	49	european	european	PROPN
eistud-26379	70	50	union	union	PROPN
eistud-26379	70	51	at	at	ADP
eistud-26379	70	52	the	the	DET
eistud-26379	70	53	end	end	NOUN
eistud-26379	70	54	of	of	ADP
eistud-26379	70	55	2018	2018	NUM
eistud-26379	70	56	,	,	PUNCT
eistud-26379	70	57	latvia	latvia	PROPN
eistud-26379	70	58	demonstrated	demonstrate	VERB
eistud-26379	70	59	better	well	ADJ
eistud-26379	70	60	results	result	NOUN
eistud-26379	70	61	compared	compare	VERB
eistud-26379	70	62	to	to	ADP
eistud-26379	70	63	lithuania	lithuania	PROPN
eistud-26379	70	64	and	and	CCONJ
eistud-26379	70	65	estonia	estonia	PROPN
eistud-26379	70	66	in	in	ADP
eistud-26379	70	67	the	the	DET
eistud-26379	70	68	share	share	NOUN
eistud-26379	70	69	of	of	ADP
eistud-26379	70	70	the	the	DET
eistud-26379	70	71	population	population	NOUN
eistud-26379	70	72	creating	create	VERB
eistud-26379	70	73	private	private	ADJ
eistud-26379	70	74	pension	pension	NOUN
eistud-26379	70	75	funds	fund	NOUN
eistud-26379	70	76	(	(	PUNCT
eistud-26379	70	77	figure	figure	NOUN
eistud-26379	70	78	2	2	NUM
eistud-26379	70	79	)	)	PUNCT
eistud-26379	70	80	as	as	ADP
eistud-26379	70	81	the	the	DET
eistud-26379	70	82	instruments	instrument	NOUN
eistud-26379	70	83	for	for	ADP
eistud-26379	70	84	the	the	DET
eistud-26379	70	85	third	third	ADJ
eistud-26379	70	86	pillar	pillar	NOUN
eistud-26379	70	87	of	of	ADP
eistud-26379	70	88	the	the	DET
eistud-26379	70	89	pension	pension	NOUN
eistud-26379	70	90	system	system	NOUN
eistud-26379	70	91	.	.	PUNCT
eistud-26379	71	1	to	to	PART
eistud-26379	71	2	enlarge	enlarge	VERB
eistud-26379	71	3	ultimate	ultimate	ADJ
eistud-26379	71	4	total	total	ADJ
eistud-26379	71	5	pension	pension	NOUN
eistud-26379	71	6	replacement	replacement	NOUN
eistud-26379	71	7	rates	rate	NOUN
eistud-26379	71	8	by	by	ADP
eistud-26379	71	9	encouraging	encourage	VERB
eistud-26379	71	10	people	people	NOUN
eistud-26379	71	11	to	to	PART
eistud-26379	71	12	save	save	VERB
eistud-26379	71	13	voluntarily	voluntarily	ADV
eistud-26379	71	14	,	,	PUNCT
eistud-26379	71	15	the	the	DET
eistud-26379	71	16	governments	government	NOUN
eistud-26379	71	17	have	have	AUX
eistud-26379	71	18	introduced	introduce	VERB
eistud-26379	71	19	incentive	incentive	NOUN
eistud-26379	71	20	systems	system	NOUN
eistud-26379	71	21	.	.	PUNCT
eistud-26379	72	1	according	accord	VERB
eistud-26379	72	2	to	to	ADP
eistud-26379	72	3	the	the	DET
eistud-26379	72	4	oecd	oecd	PROPN
eistud-26379	72	5	classification	classification	NOUN
eistud-26379	72	6	(	(	PUNCT
eistud-26379	72	7	oecd	oecd	PROPN
eistud-26379	72	8	,	,	PUNCT
eistud-26379	72	9	2019	2019	NUM
eistud-26379	72	10	)	)	PUNCT
eistud-26379	72	11	,	,	PUNCT
eistud-26379	72	12	financial	financial	ADJ
eistud-26379	72	13	incentives	incentive	NOUN
eistud-26379	72	14	are	be	AUX
eistud-26379	72	15	the	the	DET
eistud-26379	72	16	most	most	ADV
eistud-26379	72	17	common	common	ADJ
eistud-26379	72	18	types	type	NOUN
eistud-26379	72	19	of	of	ADP
eistud-26379	72	20	incentives	incentive	NOUN
eistud-26379	72	21	.	.	PUNCT
eistud-26379	73	1	usually	usually	ADV
eistud-26379	73	2	,	,	PUNCT
eistud-26379	73	3	those	those	PRON
eistud-26379	73	4	are	be	AUX
eistud-26379	73	5	in	in	ADP
eistud-26379	73	6	the	the	DET
eistud-26379	73	7	form	form	NOUN
eistud-26379	73	8	of	of	ADP
eistud-26379	73	9	tax	tax	NOUN
eistud-26379	73	10	reliefs	relief	NOUN
eistud-26379	73	11	and	and	CCONJ
eistud-26379	73	12	can	can	AUX
eistud-26379	73	13	be	be	AUX
eistud-26379	73	14	applied	apply	VERB
eistud-26379	73	15	in	in	ADP
eistud-26379	73	16	three	three	NUM
eistud-26379	73	17	stages	stage	NOUN
eistud-26379	73	18	–	–	PUNCT
eistud-26379	73	19	on	on	ADP
eistud-26379	73	20	contributions	contribution	NOUN
eistud-26379	73	21	,	,	PUNCT
eistud-26379	73	22	return	return	NOUN
eistud-26379	73	23	of	of	ADP
eistud-26379	73	24	investment	investment	NOUN
eistud-26379	73	25	,	,	PUNCT
eistud-26379	73	26	and	and	CCONJ
eistud-26379	73	27	the	the	DET
eistud-26379	73	28	withdrawal	withdrawal	NOUN
eistud-26379	73	29	of	of	ADP
eistud-26379	73	30	funds	fund	NOUN
eistud-26379	73	31	.	.	PUNCT
eistud-26379	74	1	if	if	SCONJ
eistud-26379	74	2	national	national	ADJ
eistud-26379	74	3	regulations	regulation	NOUN
eistud-26379	74	4	provide	provide	VERB
eistud-26379	74	5	tax	tax	NOUN
eistud-26379	74	6	exemptions	exemption	NOUN
eistud-26379	74	7	,	,	PUNCT
eistud-26379	74	8	the	the	DET
eistud-26379	74	9	financial	financial	ADJ
eistud-26379	74	10	profitability	profitability	NOUN
eistud-26379	74	11	of	of	ADP
eistud-26379	74	12	private	private	ADJ
eistud-26379	74	13	pension	pension	NOUN
eistud-26379	74	14	schemes	scheme	NOUN
eistud-26379	74	15	increases	increase	NOUN
eistud-26379	74	16	;	;	PUNCT
eistud-26379	74	17	if	if	SCONJ
eistud-26379	74	18	the	the	DET
eistud-26379	74	19	position	position	NOUN
eistud-26379	74	20	is	be	AUX
eistud-26379	74	21	taxed	tax	VERB
eistud-26379	74	22	,	,	PUNCT
eistud-26379	74	23	the	the	DET
eistud-26379	74	24	savings	saving	NOUN
eistud-26379	74	25	become	become	VERB
eistud-26379	74	26	less	less	ADV
eistud-26379	74	27	financially	financially	ADV
eistud-26379	74	28	viable	viable	ADJ
eistud-26379	74	29	.	.	PUNCT
eistud-26379	75	1	it	it	PRON
eistud-26379	75	2	can	can	AUX
eistud-26379	75	3	be	be	AUX
eistud-26379	75	4	seen	see	VERB
eistud-26379	75	5	in	in	ADP
eistud-26379	75	6	table	table	NOUN
eistud-26379	75	7	1	1	NUM
eistud-26379	75	8	that	that	SCONJ
eistud-26379	75	9	latvia	latvia	PROPN
eistud-26379	75	10	is	be	AUX
eistud-26379	75	11	the	the	DET
eistud-26379	75	12	most	most	ADV
eistud-26379	75	13	disadvantaged	disadvantaged	ADJ
eistud-26379	75	14	country	country	NOUN
eistud-26379	75	15	in	in	ADP
eistud-26379	75	16	the	the	DET
eistud-26379	75	17	stages	stage	NOUN
eistud-26379	75	18	of	of	ADP
eistud-26379	75	19	returns	return	NOUN
eistud-26379	75	20	of	of	ADP
eistud-26379	75	21	investment	investment	NOUN
eistud-26379	75	22	and	and	CCONJ
eistud-26379	75	23	withdrawal	withdrawal	NOUN
eistud-26379	75	24	in	in	ADP
eistud-26379	75	25	comparison	comparison	NOUN
eistud-26379	75	26	with	with	ADP
eistud-26379	75	27	the	the	DET
eistud-26379	75	28	other	other	ADJ
eistud-26379	75	29	two	two	NUM
eistud-26379	75	30	countries	country	NOUN
eistud-26379	75	31	.	.	PUNCT
eistud-26379	76	1	european	european	ADJ
eistud-26379	76	2	integrat	integrat	PROPN
eistud-26379	76	3	ion	ion	NOUN
eistud-26379	76	4	studies	study	NOUN
eistud-26379	76	5	2020/14	2020/14	NUM
eistud-26379	76	6	150	150	NUM
eistud-26379	76	7	tax	tax	NOUN
eistud-26379	76	8	incentives	incentive	NOUN
eistud-26379	76	9	:	:	PUNCT
eistud-26379	76	10	contributions	contribution	NOUN
eistud-26379	76	11	however	however	ADV
eistud-26379	76	12	,	,	PUNCT
eistud-26379	76	13	it	it	PRON
eistud-26379	76	14	is	be	AUX
eistud-26379	76	15	useful	useful	ADJ
eistud-26379	76	16	to	to	PART
eistud-26379	76	17	make	make	VERB
eistud-26379	76	18	a	a	DET
eistud-26379	76	19	deeper	deep	ADJ
eistud-26379	76	20	analysis	analysis	NOUN
eistud-26379	76	21	in	in	ADP
eistud-26379	76	22	the	the	DET
eistud-26379	76	23	part	part	NOUN
eistud-26379	76	24	of	of	ADP
eistud-26379	76	25	contributions	contribution	NOUN
eistud-26379	76	26	and	and	CCONJ
eistud-26379	76	27	the	the	DET
eistud-26379	76	28	limits	limit	NOUN
eistud-26379	76	29	of	of	ADP
eistud-26379	76	30	tax	tax	NOUN
eistud-26379	76	31	exemptions	exemption	NOUN
eistud-26379	76	32	.	.	PUNCT
eistud-26379	77	1	the	the	DET
eistud-26379	77	2	national	national	ADJ
eistud-26379	77	3	regulations	regulation	NOUN
eistud-26379	77	4	on	on	ADP
eistud-26379	77	5	personal	personal	ADJ
eistud-26379	77	6	income	income	NOUN
eistud-26379	77	7	tax	tax	NOUN
eistud-26379	77	8	(	(	PUNCT
eistud-26379	77	9	hereinafter	hereinafter	NOUN
eistud-26379	77	10	–	–	PUNCT
eistud-26379	77	11	pit	pit	NOUN
eistud-26379	77	12	)	)	PUNCT
eistud-26379	77	13	of	of	ADP
eistud-26379	77	14	estonia	estonia	PROPN
eistud-26379	77	15	(	(	PUNCT
eistud-26379	77	16	parliament	parliament	NOUN
eistud-26379	77	17	of	of	ADP
eistud-26379	77	18	republic	republic	NOUN
eistud-26379	77	19	of	of	ADP
eistud-26379	77	20	estonia	estonia	PROPN
eistud-26379	77	21	,	,	PUNCT
eistud-26379	77	22	1999	1999	NUM
eistud-26379	77	23	)	)	PUNCT
eistud-26379	77	24	,	,	PUNCT
eistud-26379	77	25	latvia	latvia	PROPN
eistud-26379	77	26	(	(	PUNCT
eistud-26379	77	27	parliament	parliament	NOUN
eistud-26379	77	28	of	of	ADP
eistud-26379	77	29	republic	republic	NOUN
eistud-26379	77	30	of	of	ADP
eistud-26379	77	31	latvia	latvia	PROPN
eistud-26379	77	32	,	,	PUNCT
eistud-26379	77	33	1993	1993	NUM
eistud-26379	77	34	)	)	PUNCT
eistud-26379	77	35	,	,	PUNCT
eistud-26379	77	36	and	and	CCONJ
eistud-26379	77	37	lithuania	lithuania	PROPN
eistud-26379	77	38	(	(	PUNCT
eistud-26379	77	39	parliament	parliament	NOUN
eistud-26379	77	40	of	of	ADP
eistud-26379	77	41	republic	republic	NOUN
eistud-26379	77	42	of	of	ADP
eistud-26379	77	43	lithuania	lithuania	PROPN
eistud-26379	77	44	,	,	PUNCT
eistud-26379	77	45	2002	2002	NUM
eistud-26379	77	46	)	)	PUNCT
eistud-26379	77	47	provide	provide	VERB
eistud-26379	77	48	several	several	ADJ
eistud-26379	77	49	limitations	limitation	NOUN
eistud-26379	77	50	on	on	ADP
eistud-26379	77	51	the	the	DET
eistud-26379	77	52	contributions	contribution	NOUN
eistud-26379	77	53	to	to	ADP
eistud-26379	77	54	the	the	DET
eistud-26379	77	55	voluntary	voluntary	ADJ
eistud-26379	77	56	savings	saving	NOUN
eistud-26379	77	57	causing	cause	VERB
eistud-26379	77	58	differences	difference	NOUN
eistud-26379	77	59	in	in	ADP
eistud-26379	77	60	the	the	DET
eistud-26379	77	61	financial	financial	ADJ
eistud-26379	77	62	incentives	incentive	NOUN
eistud-26379	77	63	at	at	ADP
eistud-26379	77	64	this	this	DET
eistud-26379	77	65	stage	stage	NOUN
eistud-26379	77	66	.	.	PUNCT
eistud-26379	78	1	all	all	DET
eistud-26379	78	2	three	three	NUM
eistud-26379	78	3	countries	country	NOUN
eistud-26379	78	4	'	'	PART
eistud-26379	78	5	regulations	regulation	NOUN
eistud-26379	78	6	limit	limit	VERB
eistud-26379	78	7	the	the	DET
eistud-26379	78	8	sums	sum	NOUN
eistud-26379	78	9	to	to	PART
eistud-26379	78	10	be	be	AUX
eistud-26379	78	11	paid	pay	VERB
eistud-26379	78	12	to	to	ADP
eistud-26379	78	13	pension	pension	NOUN
eistud-26379	78	14	funds	fund	NOUN
eistud-26379	78	15	with	with	ADP
eistud-26379	78	16	the	the	DET
eistud-26379	78	17	full	full	ADJ
eistud-26379	78	18	pit	pit	NOUN
eistud-26379	78	19	exempt	exempt	ADJ
eistud-26379	78	20	principle	principle	NOUN
eistud-26379	78	21	.	.	PUNCT
eistud-26379	79	1	there	there	PRON
eistud-26379	79	2	are	be	VERB
eistud-26379	79	3	two	two	NUM
eistud-26379	79	4	kinds	kind	NOUN
eistud-26379	79	5	of	of	ADP
eistud-26379	79	6	limitations	limitation	NOUN
eistud-26379	79	7	–	–	PUNCT
eistud-26379	79	8	the	the	DET
eistud-26379	79	9	limit	limit	NOUN
eistud-26379	79	10	in	in	ADP
eistud-26379	79	11	the	the	DET
eistud-26379	79	12	percentage	percentage	NOUN
eistud-26379	79	13	of	of	ADP
eistud-26379	79	14	pit	pit	NOUN
eistud-26379	79	15	payer	payer	NOUN
eistud-26379	79	16	gross	gross	ADJ
eistud-26379	79	17	annual	annual	ADJ
eistud-26379	79	18	income	income	NOUN
eistud-26379	79	19	and	and	CCONJ
eistud-26379	79	20	aggregate	aggregate	ADJ
eistud-26379	79	21	limit	limit	NOUN
eistud-26379	79	22	of	of	ADP
eistud-26379	79	23	contributions	contribution	NOUN
eistud-26379	79	24	to	to	ADP
eistud-26379	79	25	voluntary	voluntary	ADJ
eistud-26379	79	26	pension	pension	NOUN
eistud-26379	79	27	funds	fund	NOUN
eistud-26379	79	28	.	.	PUNCT
eistud-26379	80	1	limit	limit	VERB
eistud-26379	80	2	estonia	estonia	PROPN
eistud-26379	80	3	latvia	latvia	PROPN
eistud-26379	80	4	lithuania	lithuania	PROPN
eistud-26379	80	5	limit	limit	PROPN
eistud-26379	80	6	of	of	ADP
eistud-26379	80	7	gross	gross	ADJ
eistud-26379	80	8	annual	annual	ADJ
eistud-26379	80	9	income	income	NOUN
eistud-26379	80	10	as	as	ADP
eistud-26379	80	11	a	a	DET
eistud-26379	80	12	base	base	NOUN
eistud-26379	80	13	for	for	ADP
eistud-26379	80	14	pit	pit	NOUN
eistud-26379	80	15	reliefs	relief	NOUN
eistud-26379	80	16	15	15	NUM
eistud-26379	80	17	%	%	NOUN
eistud-26379	80	18	10	10	NUM
eistud-26379	80	19	%	%	NOUN
eistud-26379	80	20	25	25	NUM
eistud-26379	80	21	%	%	NOUN
eistud-26379	80	22	aggregated	aggregate	VERB
eistud-26379	80	23	limit	limit	NOUN
eistud-26379	80	24	of	of	ADP
eistud-26379	80	25	contributions	contribution	NOUN
eistud-26379	80	26	provided	provide	VERB
eistud-26379	80	27	in	in	ADP
eistud-26379	80	28	voluntary	voluntary	ADJ
eistud-26379	80	29	pension	pension	NOUN
eistud-26379	80	30	funds	fund	NOUN
eistud-26379	80	31	6	6	NUM
eistud-26379	80	32	000	000	NUM
eistud-26379	80	33	eur	eur	NOUN
eistud-26379	80	34	4	4	NUM
eistud-26379	80	35	000	000	NUM
eistud-26379	80	36	eur	eur	ADJ
eistud-26379	80	37	2	2	NUM
eistud-26379	80	38	000	000	NUM
eistud-26379	80	39	eur	eur	NOUN
eistud-26379	80	40	applicability	applicability	NOUN
eistud-26379	80	41	only	only	ADV
eistud-26379	80	42	pension	pension	NOUN
eistud-26379	80	43	funds	fund	NOUN
eistud-26379	80	44	pension	pension	NOUN
eistud-26379	80	45	funds	fund	NOUN
eistud-26379	80	46	and	and	CCONJ
eistud-26379	80	47	life	life	NOUN
eistud-26379	80	48	insurance	insurance	NOUN
eistud-26379	80	49	pension	pension	NOUN
eistud-26379	80	50	funds	fund	NOUN
eistud-26379	80	51	and	and	CCONJ
eistud-26379	80	52	life	life	NOUN
eistud-26379	80	53	insurance	insurance	NOUN
eistud-26379	80	54	pit	pit	NOUN
eistud-26379	80	55	rate	rate	NOUN
eistud-26379	80	56	for	for	ADP
eistud-26379	80	57	employees	employee	NOUN
eistud-26379	80	58	applicable	applicable	ADJ
eistud-26379	80	59	to	to	ADP
eistud-26379	80	60	a	a	DET
eistud-26379	80	61	base	base	NOUN
eistud-26379	80	62	for	for	ADP
eistud-26379	80	63	pit	pit	NOUN
eistud-26379	80	64	reliefs	relief	NOUN
eistud-26379	80	65	20	20	NUM
eistud-26379	80	66	%	%	NOUN
eistud-26379	80	67	20	20	NUM
eistud-26379	80	68	%	%	NOUN
eistud-26379	80	69	20	20	NUM
eistud-26379	80	70	%	%	NOUN
eistud-26379	80	71	table	table	NOUN
eistud-26379	80	72	2	2	NUM
eistud-26379	80	73	personal	personal	ADJ
eistud-26379	80	74	income	income	NOUN
eistud-26379	80	75	tax	tax	NOUN
eistud-26379	80	76	(	(	PUNCT
eistud-26379	80	77	pit	pit	NOUN
eistud-26379	80	78	)	)	PUNCT
eistud-26379	80	79	incentives	incentive	NOUN
eistud-26379	80	80	,	,	PUNCT
eistud-26379	80	81	2019	2019	NUM
eistud-26379	80	82	source	source	NOUN
eistud-26379	80	83	:	:	PUNCT
eistud-26379	80	84	elaborated	elaborate	VERB
eistud-26379	80	85	by	by	ADP
eistud-26379	80	86	e.dundure	e.dundure	NOUN
eistud-26379	80	87	based	base	VERB
eistud-26379	80	88	on	on	ADP
eistud-26379	80	89	personal	personal	ADJ
eistud-26379	80	90	income	income	NOUN
eistud-26379	80	91	tax	tax	NOUN
eistud-26379	80	92	regulations	regulation	NOUN
eistud-26379	80	93	of	of	ADP
eistud-26379	80	94	estonia	estonia	PROPN
eistud-26379	80	95	,	,	PUNCT
eistud-26379	80	96	latvia	latvia	PROPN
eistud-26379	80	97	and	and	CCONJ
eistud-26379	80	98	lithuania	lithuania	PROPN
eistud-26379	80	99	as	as	SCONJ
eistud-26379	80	100	can	can	AUX
eistud-26379	80	101	be	be	AUX
eistud-26379	80	102	seen	see	VERB
eistud-26379	80	103	from	from	ADP
eistud-26379	80	104	the	the	DET
eistud-26379	80	105	table	table	NOUN
eistud-26379	80	106	above	above	ADV
eistud-26379	80	107	,	,	PUNCT
eistud-26379	80	108	the	the	DET
eistud-26379	80	109	limitations	limitation	NOUN
eistud-26379	80	110	differ	differ	VERB
eistud-26379	80	111	considerably	considerably	ADV
eistud-26379	80	112	across	across	ADP
eistud-26379	80	113	the	the	DET
eistud-26379	80	114	three	three	NUM
eistud-26379	80	115	baltic	baltic	ADJ
eistud-26379	80	116	states	state	NOUN
eistud-26379	80	117	.	.	PUNCT
eistud-26379	81	1	the	the	DET
eistud-26379	81	2	limits	limit	NOUN
eistud-26379	81	3	of	of	ADP
eistud-26379	81	4	gross	gross	ADJ
eistud-26379	81	5	annual	annual	ADJ
eistud-26379	81	6	income	income	NOUN
eistud-26379	81	7	as	as	ADP
eistud-26379	81	8	a	a	DET
eistud-26379	81	9	base	base	NOUN
eistud-26379	81	10	for	for	ADP
eistud-26379	81	11	pit	pit	NOUN
eistud-26379	81	12	reliefs	relief	NOUN
eistud-26379	81	13	vary	vary	VERB
eistud-26379	81	14	from	from	ADP
eistud-26379	81	15	10	10	NUM
eistud-26379	81	16	%	%	NOUN
eistud-26379	81	17	for	for	ADP
eistud-26379	81	18	latvia	latvia	PROPN
eistud-26379	81	19	to	to	ADP
eistud-26379	81	20	25	25	NUM
eistud-26379	81	21	%	%	NOUN
eistud-26379	81	22	for	for	ADP
eistud-26379	81	23	lithuania	lithuania	PROPN
eistud-26379	81	24	,	,	PUNCT
eistud-26379	81	25	the	the	DET
eistud-26379	81	26	aggregated	aggregate	VERB
eistud-26379	81	27	limit	limit	NOUN
eistud-26379	81	28	of	of	ADP
eistud-26379	81	29	contributions	contribution	NOUN
eistud-26379	81	30	provided	provide	VERB
eistud-26379	81	31	in	in	ADP
eistud-26379	81	32	voluntary	voluntary	ADJ
eistud-26379	81	33	pension	pension	NOUN
eistud-26379	81	34	funds	fund	NOUN
eistud-26379	81	35	varies	vary	VERB
eistud-26379	81	36	from	from	ADP
eistud-26379	81	37	2000	2000	NUM
eistud-26379	81	38	eur	eur	NOUN
eistud-26379	81	39	for	for	ADP
eistud-26379	81	40	lithuania	lithuania	PROPN
eistud-26379	81	41	to	to	ADP
eistud-26379	81	42	6000	6000	NUM
eistud-26379	81	43	eur	eur	NOUN
eistud-26379	81	44	for	for	ADP
eistud-26379	81	45	estonia	estonia	PROPN
eistud-26379	81	46	.	.	PUNCT
eistud-26379	82	1	the	the	DET
eistud-26379	82	2	specified	specified	ADJ
eistud-26379	82	3	financial	financial	ADJ
eistud-26379	82	4	incentives	incentive	NOUN
eistud-26379	82	5	apply	apply	VERB
eistud-26379	82	6	to	to	ADP
eistud-26379	82	7	the	the	DET
eistud-26379	82	8	investments	investment	NOUN
eistud-26379	82	9	into	into	ADP
eistud-26379	82	10	pension	pension	NOUN
eistud-26379	82	11	funds	fund	NOUN
eistud-26379	82	12	for	for	ADP
eistud-26379	82	13	all	all	DET
eistud-26379	82	14	three	three	NUM
eistud-26379	82	15	countries	country	NOUN
eistud-26379	82	16	,	,	PUNCT
eistud-26379	82	17	and	and	CCONJ
eistud-26379	82	18	into	into	ADP
eistud-26379	82	19	life	life	NOUN
eistud-26379	82	20	insurance	insurance	NOUN
eistud-26379	82	21	companies	company	NOUN
eistud-26379	82	22	with	with	ADP
eistud-26379	82	23	the	the	DET
eistud-26379	82	24	agreements	agreement	NOUN
eistud-26379	82	25	more	more	ADV
eistud-26379	82	26	extended	extended	ADJ
eistud-26379	82	27	than	than	ADP
eistud-26379	82	28	ten	ten	NUM
eistud-26379	82	29	years	year	NOUN
eistud-26379	82	30	for	for	ADP
eistud-26379	82	31	latvia	latvia	PROPN
eistud-26379	82	32	and	and	CCONJ
eistud-26379	82	33	lithuania	lithuania	PROPN
eistud-26379	82	34	.	.	PUNCT
eistud-26379	83	1	the	the	DET
eistud-26379	83	2	tax	tax	NOUN
eistud-26379	83	3	rate	rate	NOUN
eistud-26379	83	4	for	for	ADP
eistud-26379	83	5	the	the	DET
eistud-26379	83	6	employees	employee	NOUN
eistud-26379	83	7	'	'	PART
eistud-26379	83	8	category	category	NOUN
eistud-26379	83	9	applicable	applicable	ADJ
eistud-26379	83	10	to	to	ADP
eistud-26379	83	11	a	a	DET
eistud-26379	83	12	base	base	NOUN
eistud-26379	83	13	for	for	ADP
eistud-26379	83	14	pit	pit	NOUN
eistud-26379	83	15	reliefs	relief	NOUN
eistud-26379	83	16	is	be	AUX
eistud-26379	83	17	equal	equal	ADJ
eistud-26379	83	18	to	to	ADP
eistud-26379	83	19	all	all	DET
eistud-26379	83	20	three	three	NUM
eistud-26379	83	21	countries	country	NOUN
eistud-26379	83	22	and	and	CCONJ
eistud-26379	83	23	does	do	AUX
eistud-26379	83	24	not	not	PART
eistud-26379	83	25	do	do	VERB
eistud-26379	83	26	a	a	DET
eistud-26379	83	27	favour	favour	NOUN
eistud-26379	83	28	to	to	ADP
eistud-26379	83	29	any	any	PRON
eistud-26379	83	30	of	of	ADP
eistud-26379	83	31	them	they	PRON
eistud-26379	83	32	.	.	PUNCT
eistud-26379	84	1	to	to	PART
eistud-26379	84	2	evaluate	evaluate	VERB
eistud-26379	84	3	the	the	DET
eistud-26379	84	4	ultimate	ultimate	ADJ
eistud-26379	84	5	benefit	benefit	NOUN
eistud-26379	84	6	from	from	ADP
eistud-26379	84	7	pit	pit	NOUN
eistud-26379	84	8	financial	financial	ADJ
eistud-26379	84	9	incentive	incentive	NOUN
eistud-26379	84	10	,	,	PUNCT
eistud-26379	84	11	the	the	DET
eistud-26379	84	12	maximum	maximum	ADJ
eistud-26379	84	13	gross	gross	ADJ
eistud-26379	84	14	yearly	yearly	ADJ
eistud-26379	84	15	salary	salary	NOUN
eistud-26379	84	16	as	as	ADP
eistud-26379	84	17	the	the	DET
eistud-26379	84	18	base	base	NOUN
eistud-26379	84	19	for	for	ADP
eistud-26379	84	20	pit	pit	NOUN
eistud-26379	84	21	incentives	incentive	NOUN
eistud-26379	84	22	was	be	AUX
eistud-26379	84	23	calculated	calculate	VERB
eistud-26379	84	24	according	accord	VERB
eistud-26379	84	25	to	to	ADP
eistud-26379	84	26	the	the	DET
eistud-26379	84	27	formula	formula	NOUN
eistud-26379	84	28	:	:	PUNCT
eistud-26379	84	29	maximum	maximum	ADJ
eistud-26379	84	30	gross	gross	ADJ
eistud-26379	84	31	annual	annual	ADJ
eistud-26379	84	32	salary	salary	NOUN
eistud-26379	84	33	=	=	NUM
eistud-26379	84	34	aggregated	aggregate	VERB
eistud-26379	84	35	limit	limit	NOUN
eistud-26379	84	36	of	of	ADP
eistud-26379	84	37	contributions	contribution	NOUN
eistud-26379	84	38	*	*	NOUN
eistud-26379	84	39	100/	100/	NUM
eistud-26379	84	40	limit	limit	NOUN
eistud-26379	84	41	of	of	ADP
eistud-26379	84	42	gross	gross	ADJ
eistud-26379	84	43	annual	annual	ADJ
eistud-26379	84	44	income	income	NOUN
eistud-26379	84	45	according	accord	VERB
eistud-26379	84	46	to	to	ADP
eistud-26379	84	47	the	the	DET
eistud-26379	84	48	calculation	calculation	NOUN
eistud-26379	84	49	of	of	ADP
eistud-26379	84	50	limitations	limitation	NOUN
eistud-26379	84	51	of	of	ADP
eistud-26379	84	52	pit	pit	NOUN
eistud-26379	84	53	incentives	incentive	NOUN
eistud-26379	84	54	covered	cover	VERB
eistud-26379	84	55	maximum	maximum	ADJ
eistud-26379	84	56	gross	gross	ADJ
eistud-26379	84	57	annual	annual	ADJ
eistud-26379	84	58	salary	salary	NOUN
eistud-26379	84	59	,	,	PUNCT
eistud-26379	84	60	lithuania	lithuania	PROPN
eistud-26379	84	61	has	have	VERB
eistud-26379	84	62	the	the	DET
eistud-26379	84	63	smallest	small	ADJ
eistud-26379	84	64	yearly	yearly	ADJ
eistud-26379	84	65	salary	salary	NOUN
eistud-26379	84	66	limit	limit	NOUN
eistud-26379	84	67	8000	8000	NUM
eistud-26379	84	68	eur	eur	PROPN
eistud-26379	84	69	,	,	PUNCT
eistud-26379	84	70	latvia	latvia	PROPN
eistud-26379	84	71	and	and	CCONJ
eistud-26379	84	72	estonia	estonia	PROPN
eistud-26379	84	73	have	have	VERB
eistud-26379	84	74	equal	equal	ADJ
eistud-26379	84	75	annual	annual	ADJ
eistud-26379	84	76	salary	salary	NOUN
eistud-26379	84	77	limit	limit	NOUN
eistud-26379	84	78	of	of	ADP
eistud-26379	84	79	40000	40000	NUM
eistud-26379	84	80	eur	eur	NOUN
eistud-26379	84	81	.	.	PUNCT
eistud-26379	85	1	country	country	NOUN
eistud-26379	85	2	contributions	contribution	NOUN
eistud-26379	85	3	returns	return	NOUN
eistud-26379	85	4	of	of	ADP
eistud-26379	85	5	investment	investment	NOUN
eistud-26379	85	6	withdrawal	withdrawal	NOUN
eistud-26379	85	7	estonia	estonia	PROPN
eistud-26379	85	8	tax	tax	NOUN
eistud-26379	85	9	-	-	PUNCT
eistud-26379	85	10	exempt	exempt	ADJ
eistud-26379	85	11	tax	tax	NOUN
eistud-26379	85	12	-	-	PUNCT
eistud-26379	85	13	exempt	exempt	ADJ
eistud-26379	85	14	tax	tax	NOUN
eistud-26379	85	15	-	-	PUNCT
eistud-26379	85	16	exempt	exempt	ADJ
eistud-26379	85	17	latvia	latvia	PROPN
eistud-26379	85	18	tax	tax	NOUN
eistud-26379	85	19	-	-	PUNCT
eistud-26379	85	20	exempt	exempt	ADJ
eistud-26379	85	21	taxed	tax	VERB
eistud-26379	85	22	tax	tax	NOUN
eistud-26379	85	23	-	-	PUNCT
eistud-26379	85	24	exempt	exempt	ADJ
eistud-26379	85	25	if	if	SCONJ
eistud-26379	85	26	contributions	contribution	NOUN
eistud-26379	85	27	made	make	VERB
eistud-26379	85	28	by	by	ADP
eistud-26379	85	29	the	the	DET
eistud-26379	85	30	individual	individual	NOUN
eistud-26379	85	31	taxed	tax	VERB
eistud-26379	85	32	if	if	SCONJ
eistud-26379	85	33	contributions	contribution	NOUN
eistud-26379	85	34	made	make	VERB
eistud-26379	85	35	by	by	ADP
eistud-26379	85	36	the	the	DET
eistud-26379	85	37	employer	employer	NOUN
eistud-26379	85	38	lithuania	lithuania	PROPN
eistud-26379	85	39	tax	tax	NOUN
eistud-26379	85	40	-	-	PUNCT
eistud-26379	85	41	exempt	exempt	ADJ
eistud-26379	85	42	tax	tax	NOUN
eistud-26379	85	43	-	-	PUNCT
eistud-26379	85	44	exempt	exempt	ADJ
eistud-26379	85	45	tax	tax	NOUN
eistud-26379	85	46	-	-	PUNCT
eistud-26379	85	47	exempt	exempt	ADJ
eistud-26379	85	48	table	table	NOUN
eistud-26379	85	49	1	1	NUM
eistud-26379	85	50	financial	financial	ADJ
eistud-26379	85	51	incentives	incentive	NOUN
eistud-26379	85	52	for	for	ADP
eistud-26379	85	53	voluntary	voluntary	ADJ
eistud-26379	85	54	savings	saving	NOUN
eistud-26379	85	55	in	in	ADP
eistud-26379	85	56	private	private	ADJ
eistud-26379	85	57	pension	pension	NOUN
eistud-26379	85	58	funds	fund	NOUN
eistud-26379	85	59	,	,	PUNCT
eistud-26379	85	60	2019	2019	NUM
eistud-26379	85	61	source	source	NOUN
eistud-26379	85	62	:	:	PUNCT
eistud-26379	85	63	elaborated	elaborate	VERB
eistud-26379	85	64	by	by	ADP
eistud-26379	85	65	the	the	DET
eistud-26379	85	66	author	author	NOUN
eistud-26379	85	67	based	base	VERB
eistud-26379	85	68	on	on	ADP
eistud-26379	85	69	oecd	oecd	PROPN
eistud-26379	85	70	(	(	PUNCT
eistud-26379	85	71	2019	2019	NUM
eistud-26379	85	72	)	)	PUNCT
eistud-26379	85	73	financial	financial	ADJ
eistud-26379	85	74	incentives	incentive	NOUN
eistud-26379	85	75	for	for	ADP
eistud-26379	85	76	funded	fund	VERB
eistud-26379	85	77	private	private	ADJ
eistud-26379	85	78	pension	pension	NOUN
eistud-26379	85	79	plans	plan	NOUN
eistud-26379	85	80	151	151	NUM
eistud-26379	85	81	european	european	ADJ
eistud-26379	85	82	integrat	integrat	NOUN
eistud-26379	85	83	ion	ion	NOUN
eistud-26379	85	84	studies	study	NOUN
eistud-26379	85	85	2020/14	2020/14	NUM
eistud-26379	85	86	source	source	NOUN
eistud-26379	85	87	:	:	PUNCT
eistud-26379	85	88	elaborated	elaborate	VERB
eistud-26379	85	89	by	by	ADP
eistud-26379	85	90	the	the	DET
eistud-26379	85	91	author	author	NOUN
eistud-26379	85	92	based	base	VERB
eistud-26379	85	93	on	on	ADP
eistud-26379	85	94	personal	personal	ADJ
eistud-26379	85	95	income	income	NOUN
eistud-26379	85	96	tax	tax	NOUN
eistud-26379	85	97	regulations	regulation	NOUN
eistud-26379	85	98	in	in	ADP
eistud-26379	85	99	latvia	latvia	PROPN
eistud-26379	85	100	,	,	PUNCT
eistud-26379	85	101	estonia	estonia	PROPN
eistud-26379	85	102	and	and	CCONJ
eistud-26379	85	103	lithuania	lithuania	PROPN
eistud-26379	85	104	figure	figure	VERB
eistud-26379	85	105	3	3	NUM
eistud-26379	85	106	personal	personal	ADJ
eistud-26379	85	107	income	income	NOUN
eistud-26379	85	108	tax	tax	NOUN
eistud-26379	85	109	incentives	incentive	NOUN
eistud-26379	85	110	covered	cover	VERB
eistud-26379	85	111	contributions	contribution	NOUN
eistud-26379	85	112	in	in	ADP
eistud-26379	85	113	pension	pension	NOUN
eistud-26379	85	114	funds	fund	NOUN
eistud-26379	85	115	exposure	exposure	NOUN
eistud-26379	85	116	in	in	ADP
eistud-26379	85	117	gross	gross	ADJ
eistud-26379	85	118	income	income	NOUN
eistud-26379	85	119	level	level	NOUN
eistud-26379	85	120	in	in	ADP
eistud-26379	85	121	latvia	latvia	PROPN
eistud-26379	85	122	,	,	PUNCT
eistud-26379	85	123	estonia	estonia	PROPN
eistud-26379	85	124	,	,	PUNCT
eistud-26379	85	125	and	and	CCONJ
eistud-26379	85	126	lithuania	lithuania	PROPN
eistud-26379	85	127	in	in	ADP
eistud-26379	85	128	2019	2019	NUM
eistud-26379	85	129	we	we	PRON
eistud-26379	85	130	can	can	AUX
eistud-26379	85	131	see	see	VERB
eistud-26379	85	132	from	from	ADP
eistud-26379	85	133	figure	figure	NOUN
eistud-26379	85	134	3	3	NUM
eistud-26379	85	135	that	that	SCONJ
eistud-26379	85	136	lithuania	lithuania	PROPN
eistud-26379	85	137	has	have	VERB
eistud-26379	85	138	the	the	DET
eistud-26379	85	139	highest	high	ADJ
eistud-26379	85	140	financial	financial	ADJ
eistud-26379	85	141	incentive	incentive	NOUN
eistud-26379	85	142	rate	rate	NOUN
eistud-26379	85	143	for	for	ADP
eistud-26379	85	144	the	the	DET
eistud-26379	85	145	gross	gross	ADJ
eistud-26379	85	146	income	income	NOUN
eistud-26379	85	147	level	level	NOUN
eistud-26379	85	148	up	up	ADP
eistud-26379	85	149	to	to	ADP
eistud-26379	85	150	8000	8000	NUM
eistud-26379	85	151	eur	eur	NOUN
eistud-26379	85	152	in	in	ADP
eistud-26379	85	153	a	a	DET
eistud-26379	85	154	year	year	NOUN
eistud-26379	85	155	.	.	PUNCT
eistud-26379	86	1	however	however	ADV
eistud-26379	86	2	,	,	PUNCT
eistud-26379	86	3	for	for	ADP
eistud-26379	86	4	the	the	DET
eistud-26379	86	5	gross	gross	ADJ
eistud-26379	86	6	income	income	NOUN
eistud-26379	86	7	from	from	ADP
eistud-26379	86	8	8000	8000	NUM
eistud-26379	86	9	eur	eur	NOUN
eistud-26379	86	10	to	to	ADP
eistud-26379	86	11	40000	40000	NUM
eistud-26379	86	12	eur	eur	NOUN
eistud-26379	86	13	a	a	DET
eistud-26379	86	14	year	year	NOUN
eistud-26379	86	15	lithuania	lithuania	PROPN
eistud-26379	86	16	does	do	AUX
eistud-26379	86	17	not	not	PART
eistud-26379	86	18	have	have	VERB
eistud-26379	86	19	any	any	DET
eistud-26379	86	20	pit	pit	NOUN
eistud-26379	86	21	incentives	incentive	NOUN
eistud-26379	86	22	to	to	PART
eistud-26379	86	23	save	save	VERB
eistud-26379	86	24	,	,	PUNCT
eistud-26379	86	25	while	while	SCONJ
eistud-26379	86	26	estonia	estonia	PROPN
eistud-26379	86	27	and	and	CCONJ
eistud-26379	86	28	latvia	latvia	PROPN
eistud-26379	86	29	have	have	VERB
eistud-26379	86	30	.	.	PUNCT
eistud-26379	87	1	therefore	therefore	ADV
eistud-26379	87	2	,	,	PUNCT
eistud-26379	87	3	lithuania	lithuania	PROPN
eistud-26379	87	4	is	be	AUX
eistud-26379	87	5	targeting	target	VERB
eistud-26379	87	6	smaller	small	ADJ
eistud-26379	87	7	salary	salary	NOUN
eistud-26379	87	8	or	or	CCONJ
eistud-26379	87	9	gross	gross	ADJ
eistud-26379	87	10	income	income	NOUN
eistud-26379	87	11	(	(	PUNCT
eistud-26379	87	12	till	till	SCONJ
eistud-26379	87	13	667	667	NUM
eistud-26379	87	14	eur	eur	NOUN
eistud-26379	87	15	a	a	DET
eistud-26379	87	16	month	month	NOUN
eistud-26379	87	17	)	)	PUNCT
eistud-26379	87	18	receivers	receiver	NOUN
eistud-26379	87	19	than	than	SCONJ
eistud-26379	87	20	it	it	PRON
eistud-26379	87	21	is	be	AUX
eistud-26379	87	22	in	in	ADP
eistud-26379	87	23	latvia	latvia	PROPN
eistud-26379	87	24	and	and	CCONJ
eistud-26379	87	25	estonia	estonia	PROPN
eistud-26379	87	26	(	(	PUNCT
eistud-26379	87	27	till	till	SCONJ
eistud-26379	87	28	3333	3333	NUM
eistud-26379	87	29	eur	eur	NOUN
eistud-26379	87	30	a	a	DET
eistud-26379	87	31	month	month	NOUN
eistud-26379	87	32	)	)	PUNCT
eistud-26379	87	33	.	.	PUNCT
eistud-26379	88	1	however	however	ADV
eistud-26379	88	2	,	,	PUNCT
eistud-26379	88	3	in	in	ADP
eistud-26379	88	4	lithuania	lithuania	PROPN
eistud-26379	88	5	the	the	DET
eistud-26379	88	6	gross	gross	ADJ
eistud-26379	88	7	annual	annual	ADJ
eistud-26379	88	8	income	income	NOUN
eistud-26379	88	9	limit	limit	NOUN
eistud-26379	88	10	as	as	ADP
eistud-26379	88	11	a	a	DET
eistud-26379	88	12	basis	basis	NOUN
eistud-26379	88	13	for	for	ADP
eistud-26379	88	14	pit	pit	NOUN
eistud-26379	88	15	relief	relief	NOUN
eistud-26379	88	16	(	(	PUNCT
eistud-26379	88	17	25	25	NUM
eistud-26379	88	18	%	%	NOUN
eistud-26379	88	19	)	)	PUNCT
eistud-26379	88	20	is	be	AUX
eistud-26379	88	21	,	,	PUNCT
eistud-26379	88	22	on	on	ADP
eistud-26379	88	23	average	average	ADJ
eistud-26379	88	24	,	,	PUNCT
eistud-26379	88	25	twice	twice	ADV
eistud-26379	88	26	as	as	ADV
eistud-26379	88	27	high	high	ADJ
eistud-26379	88	28	as	as	ADP
eistud-26379	88	29	in	in	ADP
eistud-26379	88	30	the	the	DET
eistud-26379	88	31	other	other	ADJ
eistud-26379	88	32	two	two	NUM
eistud-26379	88	33	baltic	baltic	ADJ
eistud-26379	88	34	countries	country	NOUN
eistud-26379	88	35	(	(	PUNCT
eistud-26379	88	36	10	10	NUM
eistud-26379	88	37	%	%	NOUN
eistud-26379	88	38	and	and	CCONJ
eistud-26379	88	39	15	15	NUM
eistud-26379	88	40	%	%	NOUN
eistud-26379	88	41	)	)	PUNCT
eistud-26379	88	42	.	.	PUNCT
eistud-26379	89	1	the	the	DET
eistud-26379	89	2	ultimate	ultimate	ADJ
eistud-26379	89	3	sums	sum	NOUN
eistud-26379	89	4	of	of	ADP
eistud-26379	89	5	incentives	incentive	NOUN
eistud-26379	89	6	could	could	AUX
eistud-26379	89	7	diversify	diversify	VERB
eistud-26379	89	8	more	more	ADJ
eistud-26379	89	9	if	if	SCONJ
eistud-26379	89	10	we	we	PRON
eistud-26379	89	11	compare	compare	VERB
eistud-26379	89	12	three	three	NUM
eistud-26379	89	13	baltic	baltic	ADJ
eistud-26379	89	14	countries	country	NOUN
eistud-26379	89	15	'	'	PART
eistud-26379	89	16	other	other	ADJ
eistud-26379	89	17	tax	tax	NOUN
eistud-26379	89	18	incentives	incentive	NOUN
eistud-26379	89	19	for	for	ADP
eistud-26379	89	20	pit	pit	NOUN
eistud-26379	89	21	,	,	PUNCT
eistud-26379	89	22	such	such	ADJ
eistud-26379	89	23	as	as	ADP
eistud-26379	89	24	not	not	PART
eistud-26379	89	25	applicable	applicable	ADJ
eistud-26379	89	26	with	with	ADP
eistud-26379	89	27	tax	tax	NOUN
eistud-26379	89	28	basic	basic	ADJ
eistud-26379	89	29	exemption	exemption	NOUN
eistud-26379	89	30	and	and	CCONJ
eistud-26379	89	31	exemption	exemption	NOUN
eistud-26379	89	32	for	for	ADP
eistud-26379	89	33	children	child	NOUN
eistud-26379	89	34	.	.	PUNCT
eistud-26379	90	1	those	those	PRON
eistud-26379	90	2	are	be	AUX
eistud-26379	90	3	exemptions	exemption	NOUN
eistud-26379	90	4	different	different	ADJ
eistud-26379	90	5	for	for	ADP
eistud-26379	90	6	each	each	DET
eistud-26379	90	7	country	country	NOUN
eistud-26379	90	8	and	and	CCONJ
eistud-26379	90	9	mostly	mostly	ADV
eistud-26379	90	10	changing	change	VERB
eistud-26379	90	11	according	accord	VERB
eistud-26379	90	12	to	to	ADP
eistud-26379	90	13	a	a	DET
eistud-26379	90	14	tax	tax	NOUN
eistud-26379	90	15	policy	policy	NOUN
eistud-26379	90	16	of	of	ADP
eistud-26379	90	17	each	each	DET
eistud-26379	90	18	country	country	NOUN
eistud-26379	90	19	.	.	PUNCT
eistud-26379	91	1	the	the	DET
eistud-26379	91	2	main	main	ADJ
eistud-26379	91	3	purpose	purpose	NOUN
eistud-26379	91	4	of	of	ADP
eistud-26379	91	5	just	just	ADV
eistud-26379	91	6	mentioned	mention	VERB
eistud-26379	91	7	exemptions	exemption	NOUN
eistud-26379	91	8	is	be	AUX
eistud-26379	91	9	the	the	DET
eistud-26379	91	10	reduction	reduction	NOUN
eistud-26379	91	11	of	of	ADP
eistud-26379	91	12	poverty	poverty	NOUN
eistud-26379	91	13	,	,	PUNCT
eistud-26379	91	14	and	and	CCONJ
eistud-26379	91	15	they	they	PRON
eistud-26379	91	16	are	be	AUX
eistud-26379	91	17	targeted	target	VERB
eistud-26379	91	18	at	at	ADP
eistud-26379	91	19	the	the	DET
eistud-26379	91	20	lowest	low	ADJ
eistud-26379	91	21	income	income	NOUN
eistud-26379	91	22	recipients	recipient	NOUN
eistud-26379	91	23	in	in	ADP
eistud-26379	91	24	society	society	NOUN
eistud-26379	91	25	.	.	PUNCT
eistud-26379	92	1	lithuania	lithuania	PROPN
eistud-26379	92	2	having	have	VERB
eistud-26379	92	3	the	the	DET
eistud-26379	92	4	smallest	small	ADJ
eistud-26379	92	5	limit	limit	NOUN
eistud-26379	92	6	of	of	ADP
eistud-26379	92	7	an	an	DET
eistud-26379	92	8	aggregate	aggregate	ADJ
eistud-26379	92	9	sum	sum	NOUN
eistud-26379	92	10	in	in	ADP
eistud-26379	92	11	contributions	contribution	NOUN
eistud-26379	92	12	(	(	PUNCT
eistud-26379	92	13	figure	figure	NOUN
eistud-26379	92	14	3	3	NUM
eistud-26379	92	15	)	)	PUNCT
eistud-26379	92	16	might	might	AUX
eistud-26379	92	17	be	be	AUX
eistud-26379	92	18	at	at	ADP
eistud-26379	92	19	risk	risk	NOUN
eistud-26379	92	20	to	to	PART
eistud-26379	92	21	reduce	reduce	VERB
eistud-26379	92	22	the	the	DET
eistud-26379	92	23	real	real	ADJ
eistud-26379	92	24	financial	financial	ADJ
eistud-26379	92	25	incentives	incentive	NOUN
eistud-26379	92	26	effect	effect	NOUN
eistud-26379	92	27	of	of	ADP
eistud-26379	92	28	additional	additional	ADJ
eistud-26379	92	29	pit	pit	NOUN
eistud-26379	92	30	reliefs	relief	NOUN
eistud-26379	92	31	.	.	PUNCT
eistud-26379	93	1	according	accord	VERB
eistud-26379	93	2	to	to	ADP
eistud-26379	93	3	the	the	DET
eistud-26379	93	4	pit	pit	NOUN
eistud-26379	93	5	regulation	regulation	NOUN
eistud-26379	93	6	of	of	ADP
eistud-26379	93	7	lithuania	lithuania	PROPN
eistud-26379	93	8	,	,	PUNCT
eistud-26379	93	9	the	the	DET
eistud-26379	93	10	non	non	ADJ
eistud-26379	93	11	-	-	ADJ
eistud-26379	93	12	taxable	taxable	ADJ
eistud-26379	93	13	income	income	NOUN
eistud-26379	93	14	of	of	ADP
eistud-26379	93	15	4200	4200	NUM
eistud-26379	93	16	eur	eur	NOUN
eistud-26379	93	17	in	in	ADP
eistud-26379	93	18	2020	2020	NUM
eistud-26379	93	19	is	be	AUX
eistud-26379	93	20	stated	state	VERB
eistud-26379	93	21	if	if	SCONJ
eistud-26379	93	22	the	the	DET
eistud-26379	93	23	annual	annual	ADJ
eistud-26379	93	24	income	income	NOUN
eistud-26379	93	25	of	of	ADP
eistud-26379	93	26	an	an	DET
eistud-26379	93	27	individual	individual	NOUN
eistud-26379	93	28	does	do	AUX
eistud-26379	93	29	not	not	PART
eistud-26379	93	30	exceed	exceed	VERB
eistud-26379	93	31	the	the	DET
eistud-26379	93	32	amount	amount	NOUN
eistud-26379	93	33	of	of	ADP
eistud-26379	93	34	twelve	twelve	NUM
eistud-26379	93	35	minimum	minimum	ADJ
eistud-26379	93	36	monthly	monthly	ADJ
eistud-26379	93	37	wages	wage	NOUN
eistud-26379	93	38	.	.	PUNCT
eistud-26379	94	1	it	it	PRON
eistud-26379	94	2	leads	lead	VERB
eistud-26379	94	3	to	to	ADP
eistud-26379	94	4	only	only	ADV
eistud-26379	94	5	3800	3800	NUM
eistud-26379	94	6	eur	eur	NOUN
eistud-26379	94	7	income	income	NOUN
eistud-26379	94	8	as	as	ADP
eistud-26379	94	9	a	a	DET
eistud-26379	94	10	basis	basis	NOUN
eistud-26379	94	11	for	for	ADP
eistud-26379	94	12	other	other	ADJ
eistud-26379	94	13	tax	tax	NOUN
eistud-26379	94	14	reliefs	relief	NOUN
eistud-26379	94	15	,	,	PUNCT
eistud-26379	94	16	including	include	VERB
eistud-26379	94	17	for	for	ADP
eistud-26379	94	18	contributions	contribution	NOUN
eistud-26379	94	19	into	into	ADP
eistud-26379	94	20	voluntary	voluntary	ADJ
eistud-26379	94	21	savings	saving	NOUN
eistud-26379	94	22	for	for	ADP
eistud-26379	94	23	retirement	retirement	NOUN
eistud-26379	94	24	.	.	PUNCT
eistud-26379	95	1	this	this	DET
eistud-26379	95	2	additional	additional	ADJ
eistud-26379	95	3	factor	factor	NOUN
eistud-26379	95	4	questions	question	VERB
eistud-26379	95	5	the	the	DET
eistud-26379	95	6	effectiveness	effectiveness	NOUN
eistud-26379	95	7	of	of	ADP
eistud-26379	95	8	financial	financial	ADJ
eistud-26379	95	9	incentives	incentive	NOUN
eistud-26379	95	10	to	to	ADP
eistud-26379	95	11	contributions	contribution	NOUN
eistud-26379	95	12	at	at	ADP
eistud-26379	95	13	small	small	ADJ
eistud-26379	95	14	aggregate	aggregate	ADJ
eistud-26379	95	15	limits	limit	NOUN
eistud-26379	95	16	.	.	PUNCT
eistud-26379	96	1	tax	tax	NOUN
eistud-26379	96	2	incentives	incentive	NOUN
eistud-26379	96	3	:	:	PUNCT
eistud-26379	96	4	returns	return	NOUN
eistud-26379	96	5	of	of	ADP
eistud-26379	96	6	investment	investment	NOUN
eistud-26379	96	7	according	accord	VERB
eistud-26379	96	8	to	to	ADP
eistud-26379	96	9	oecd	oecd	PROPN
eistud-26379	96	10	(	(	PUNCT
eistud-26379	96	11	oecd	oecd	PROPN
eistud-26379	96	12	,	,	PUNCT
eistud-26379	96	13	2019	2019	NUM
eistud-26379	96	14	)	)	PUNCT
eistud-26379	96	15	analyses	analysis	NOUN
eistud-26379	96	16	of	of	ADP
eistud-26379	96	17	thirty	thirty	NUM
eistud-26379	96	18	-	-	PUNCT
eistud-26379	96	19	six	six	NUM
eistud-26379	96	20	member	member	NOUN
eistud-26379	96	21	countries	country	NOUN
eistud-26379	96	22	,	,	PUNCT
eistud-26379	96	23	most	most	ADJ
eistud-26379	96	24	of	of	ADP
eistud-26379	96	25	them	they	PRON
eistud-26379	96	26	do	do	AUX
eistud-26379	96	27	not	not	PART
eistud-26379	96	28	levy	levy	VERB
eistud-26379	96	29	a	a	DET
eistud-26379	96	30	tax	tax	NOUN
eistud-26379	96	31	on	on	ADP
eistud-26379	96	32	investment	investment	NOUN
eistud-26379	96	33	on	on	ADP
eistud-26379	96	34	voluntary	voluntary	ADJ
eistud-26379	96	35	savings	saving	NOUN
eistud-26379	96	36	for	for	ADP
eistud-26379	96	37	retirement	retirement	NOUN
eistud-26379	96	38	in	in	ADP
eistud-26379	96	39	pension	pension	NOUN
eistud-26379	96	40	plans	plan	NOUN
eistud-26379	96	41	.	.	PUNCT
eistud-26379	97	1	estonia	estonia	PROPN
eistud-26379	97	2	and	and	CCONJ
eistud-26379	97	3	lithuania	lithuania	PROPN
eistud-26379	97	4	are	be	AUX
eistud-26379	97	5	among	among	ADP
eistud-26379	97	6	them	they	PRON
eistud-26379	97	7	.	.	PUNCT
eistud-26379	98	1	however	however	ADV
eistud-26379	98	2	,	,	PUNCT
eistud-26379	98	3	latvia	latvia	PROPN
eistud-26379	98	4	is	be	AUX
eistud-26379	98	5	one	one	NUM
eistud-26379	98	6	of	of	ADP
eistud-26379	98	7	the	the	DET
eistud-26379	98	8	11	11	NUM
eistud-26379	98	9	oecd	oecd	PROPN
eistud-26379	98	10	member	member	NOUN
eistud-26379	98	11	countries	country	NOUN
eistud-26379	98	12	that	that	PRON
eistud-26379	98	13	have	have	VERB
eistud-26379	98	14	the	the	DET
eistud-26379	98	15	tax	tax	NOUN
eistud-26379	98	16	on	on	ADP
eistud-26379	98	17	return	return	NOUN
eistud-26379	98	18	of	of	ADP
eistud-26379	98	19	investment	investment	NOUN
eistud-26379	98	20	.	.	PUNCT
eistud-26379	99	1	moreover	moreover	ADV
eistud-26379	99	2	,	,	PUNCT
eistud-26379	99	3	the	the	DET
eistud-26379	99	4	tax	tax	NOUN
eistud-26379	99	5	rate	rate	NOUN
eistud-26379	99	6	is	be	AUX
eistud-26379	99	7	one	one	NUM
eistud-26379	99	8	of	of	ADP
eistud-26379	99	9	the	the	DET
eistud-26379	99	10	highest	high	ADJ
eistud-26379	99	11	ones	one	NOUN
eistud-26379	99	12	–	–	PUNCT
eistud-26379	99	13	at	at	ADP
eistud-26379	99	14	the	the	DET
eistud-26379	99	15	level	level	NOUN
eistud-26379	99	16	of	of	ADP
eistud-26379	99	17	20	20	NUM
eistud-26379	99	18	%	%	NOUN
eistud-26379	99	19	and	and	CCONJ
eistud-26379	99	20	equal	equal	ADJ
eistud-26379	99	21	for	for	ADP
eistud-26379	99	22	all	all	DET
eistud-26379	99	23	types	type	NOUN
eistud-26379	99	24	of	of	ADP
eistud-26379	99	25	asset	asset	NOUN
eistud-26379	99	26	classes	class	NOUN
eistud-26379	99	27	,	,	PUNCT
eistud-26379	99	28	duration	duration	NOUN
eistud-26379	99	29	of	of	ADP
eistud-26379	99	30	the	the	DET
eistud-26379	99	31	investment	investment	NOUN
eistud-26379	99	32	,	,	PUNCT
eistud-26379	99	33	or	or	CCONJ
eistud-26379	99	34	other	other	ADJ
eistud-26379	99	35	parameters	parameter	NOUN
eistud-26379	99	36	.	.	PUNCT
eistud-26379	100	1	latvia	latvia	PROPN
eistud-26379	100	2	's	's	PART
eistud-26379	100	3	determination	determination	NOUN
eistud-26379	100	4	to	to	PART
eistud-26379	100	5	include	include	VERB
eistud-26379	100	6	the	the	DET
eistud-26379	100	7	capital	capital	NOUN
eistud-26379	100	8	increase	increase	NOUN
eistud-26379	100	9	formed	form	VERB
eistud-26379	100	10	by	by	ADP
eistud-26379	100	11	pension	pension	NOUN
eistud-26379	100	12	funds	fund	NOUN
eistud-26379	100	13	in	in	ADP
eistud-26379	100	14	the	the	DET
eistud-26379	100	15	taxable	taxable	ADJ
eistud-26379	100	16	base	base	NOUN
eistud-26379	100	17	of	of	ADP
eistud-26379	100	18	the	the	DET
eistud-26379	100	19	pit	pit	NOUN
eistud-26379	100	20	was	be	AUX
eistud-26379	100	21	proved	prove	VERB
eistud-26379	100	22	by	by	ADP
eistud-26379	100	23	the	the	DET
eistud-26379	100	24	fact	fact	NOUN
eistud-26379	100	25	that	that	SCONJ
eistud-26379	100	26	it	it	PRON
eistud-26379	100	27	was	be	AUX
eistud-26379	100	28	started	start	VERB
eistud-26379	100	29	already	already	ADV
eistud-26379	100	30	in	in	ADP
eistud-26379	100	31	2010	2010	NUM
eistud-26379	100	32	.	.	PUNCT
eistud-26379	101	1	from	from	ADP
eistud-26379	101	2	the	the	DET
eistud-26379	101	3	year	year	NOUN
eistud-26379	101	4	2018	2018	NUM
eistud-26379	101	5	,	,	PUNCT
eistud-26379	101	6	the	the	DET
eistud-26379	101	7	rate	rate	NOUN
eistud-26379	101	8	of	of	ADP
eistud-26379	101	9	10	10	NUM
eistud-26379	101	10	%	%	NOUN
eistud-26379	101	11	was	be	AUX
eistud-26379	101	12	increased	increase	VERB
eistud-26379	101	13	to	to	ADP
eistud-26379	101	14	20	20	NUM
eistud-26379	101	15	%	%	NOUN
eistud-26379	101	16	.	.	PUNCT
eistud-26379	102	1	the	the	DET
eistud-26379	102	2	administration	administration	NOUN
eistud-26379	102	3	of	of	ADP
eistud-26379	102	4	the	the	DET
eistud-26379	102	5	pit	pit	NOUN
eistud-26379	102	6	on	on	ADP
eistud-26379	102	7	return	return	NOUN
eistud-26379	102	8	of	of	ADP
eistud-26379	102	9	investment	investment	NOUN
eistud-26379	102	10	has	have	VERB
eistud-26379	102	11	european	european	ADJ
eistud-26379	102	12	integrat	integrat	NOUN
eistud-26379	102	13	ion	ion	NOUN
eistud-26379	102	14	studies	study	NOUN
eistud-26379	102	15	2020/14	2020/14	NUM
eistud-26379	102	16	152	152	NUM
eistud-26379	102	17	been	be	AUX
eistud-26379	102	18	carried	carry	VERB
eistud-26379	102	19	out	out	ADP
eistud-26379	102	20	upon	upon	SCONJ
eistud-26379	102	21	withdrawal	withdrawal	NOUN
eistud-26379	102	22	only	only	ADV
eistud-26379	102	23	.	.	PUNCT
eistud-26379	103	1	on	on	ADP
eistud-26379	103	2	the	the	DET
eistud-26379	103	3	one	one	NUM
eistud-26379	103	4	hand	hand	NOUN
eistud-26379	103	5	,	,	PUNCT
eistud-26379	103	6	it	it	PRON
eistud-26379	103	7	makes	make	VERB
eistud-26379	103	8	it	it	PRON
eistud-26379	103	9	difficult	difficult	ADJ
eistud-26379	103	10	to	to	PART
eistud-26379	103	11	forecast	forecast	VERB
eistud-26379	103	12	the	the	DET
eistud-26379	103	13	final	final	ADJ
eistud-26379	103	14	pension	pension	NOUN
eistud-26379	103	15	savings	saving	NOUN
eistud-26379	103	16	amount	amount	NOUN
eistud-26379	103	17	;	;	PUNCT
eistud-26379	103	18	on	on	ADP
eistud-26379	103	19	the	the	DET
eistud-26379	103	20	other	other	ADJ
eistud-26379	103	21	hand	hand	NOUN
eistud-26379	103	22	,	,	PUNCT
eistud-26379	103	23	it	it	PRON
eistud-26379	103	24	gives	give	VERB
eistud-26379	103	25	a	a	DET
eistud-26379	103	26	chance	chance	NOUN
eistud-26379	103	27	to	to	PART
eistud-26379	103	28	pay	pay	VERB
eistud-26379	103	29	for	for	ADP
eistud-26379	103	30	accumulated	accumulate	VERB
eistud-26379	103	31	returns	return	NOUN
eistud-26379	103	32	at	at	ADP
eistud-26379	103	33	the	the	DET
eistud-26379	103	34	end	end	NOUN
eistud-26379	103	35	of	of	ADP
eistud-26379	103	36	the	the	DET
eistud-26379	103	37	saving	saving	NOUN
eistud-26379	103	38	period	period	NOUN
eistud-26379	103	39	.	.	PUNCT
eistud-26379	104	1	tax	tax	NOUN
eistud-26379	104	2	incentives	incentive	NOUN
eistud-26379	104	3	:	:	PUNCT
eistud-26379	104	4	withdrawals	withdrawal	VERB
eistud-26379	104	5	although	although	SCONJ
eistud-26379	104	6	,	,	PUNCT
eistud-26379	104	7	according	accord	VERB
eistud-26379	104	8	to	to	ADP
eistud-26379	104	9	table	table	NOUN
eistud-26379	104	10	1	1	NUM
eistud-26379	104	11	,	,	PUNCT
eistud-26379	104	12	estonia	estonia	PROPN
eistud-26379	104	13	and	and	CCONJ
eistud-26379	104	14	lithuania	lithuania	PROPN
eistud-26379	104	15	have	have	VERB
eistud-26379	104	16	tax	tax	NOUN
eistud-26379	104	17	-	-	PUNCT
eistud-26379	104	18	exempt	exempt	ADJ
eistud-26379	104	19	withdrawals	withdrawal	NOUN
eistud-26379	104	20	of	of	ADP
eistud-26379	104	21	private	private	ADJ
eistud-26379	104	22	pensions	pension	NOUN
eistud-26379	104	23	,	,	PUNCT
eistud-26379	104	24	certain	certain	ADJ
eistud-26379	104	25	conditions	condition	NOUN
eistud-26379	104	26	should	should	AUX
eistud-26379	104	27	be	be	AUX
eistud-26379	104	28	met	meet	VERB
eistud-26379	104	29	.	.	PUNCT
eistud-26379	105	1	to	to	PART
eistud-26379	105	2	have	have	VERB
eistud-26379	105	3	pit	pit	NOUN
eistud-26379	105	4	exemption	exemption	NOUN
eistud-26379	105	5	in	in	ADP
eistud-26379	105	6	estonia	estonia	PROPN
eistud-26379	105	7	,	,	PUNCT
eistud-26379	105	8	private	private	ADJ
eistud-26379	105	9	pensions	pension	NOUN
eistud-26379	105	10	can	can	AUX
eistud-26379	105	11	be	be	AUX
eistud-26379	105	12	received	receive	VERB
eistud-26379	105	13	not	not	PART
eistud-26379	105	14	earlier	early	ADV
eistud-26379	105	15	than	than	ADP
eistud-26379	105	16	at	at	ADP
eistud-26379	105	17	age	age	NOUN
eistud-26379	105	18	55	55	NUM
eistud-26379	105	19	and	and	CCONJ
eistud-26379	105	20	for	for	ADP
eistud-26379	105	21	life	life	NOUN
eistud-26379	105	22	annuities	annuity	NOUN
eistud-26379	105	23	contracts	contract	NOUN
eistud-26379	105	24	.	.	PUNCT
eistud-26379	106	1	regulations	regulation	NOUN
eistud-26379	106	2	in	in	ADP
eistud-26379	106	3	lithuania	lithuania	PROPN
eistud-26379	106	4	provide	provide	VERB
eistud-26379	106	5	for	for	ADP
eistud-26379	106	6	the	the	DET
eistud-26379	106	7	withdrawal	withdrawal	NOUN
eistud-26379	106	8	period	period	NOUN
eistud-26379	106	9	tied	tie	VERB
eistud-26379	106	10	to	to	ADP
eistud-26379	106	11	the	the	DET
eistud-26379	106	12	statutory	statutory	ADJ
eistud-26379	106	13	pension	pension	NOUN
eistud-26379	106	14	age	age	NOUN
eistud-26379	106	15	and	and	CCONJ
eistud-26379	106	16	for	for	ADP
eistud-26379	106	17	a	a	DET
eistud-26379	106	18	tax	tax	NOUN
eistud-26379	106	19	-	-	PUNCT
eistud-26379	106	20	free	free	ADJ
eistud-26379	106	21	payment	payment	NOUN
eistud-26379	106	22	not	not	PART
eistud-26379	106	23	earlier	early	ADJ
eistud-26379	106	24	than	than	ADP
eistud-26379	106	25	five	five	NUM
eistud-26379	106	26	years	year	NOUN
eistud-26379	106	27	before	before	ADP
eistud-26379	106	28	it	it	PRON
eistud-26379	106	29	.	.	PUNCT
eistud-26379	107	1	latvia	latvia	PROPN
eistud-26379	107	2	has	have	AUX
eistud-26379	107	3	differentiated	differentiate	VERB
eistud-26379	107	4	voluntary	voluntary	ADJ
eistud-26379	107	5	savings	saving	NOUN
eistud-26379	107	6	according	accord	VERB
eistud-26379	107	7	to	to	ADP
eistud-26379	107	8	the	the	DET
eistud-26379	107	9	payer	payer	NOUN
eistud-26379	107	10	of	of	ADP
eistud-26379	107	11	contributions	contribution	NOUN
eistud-26379	107	12	–	–	PUNCT
eistud-26379	107	13	whether	whether	SCONJ
eistud-26379	107	14	it	it	PRON
eistud-26379	107	15	was	be	AUX
eistud-26379	107	16	an	an	DET
eistud-26379	107	17	individual	individual	ADJ
eistud-26379	107	18	person	person	NOUN
eistud-26379	107	19	or	or	CCONJ
eistud-26379	107	20	an	an	DET
eistud-26379	107	21	employer	employer	NOUN
eistud-26379	107	22	on	on	ADP
eistud-26379	107	23	behalf	behalf	NOUN
eistud-26379	107	24	of	of	ADP
eistud-26379	107	25	an	an	DET
eistud-26379	107	26	employee	employee	NOUN
eistud-26379	107	27	.	.	PUNCT
eistud-26379	108	1	if	if	SCONJ
eistud-26379	108	2	a	a	DET
eistud-26379	108	3	person	person	NOUN
eistud-26379	108	4	has	have	AUX
eistud-26379	108	5	made	make	VERB
eistud-26379	108	6	contributions	contribution	NOUN
eistud-26379	108	7	by	by	ADP
eistud-26379	108	8	himself	himself	PRON
eistud-26379	108	9	/	/	SYM
eistud-26379	108	10	herself	herself	PRON
eistud-26379	108	11	,	,	PUNCT
eistud-26379	108	12	the	the	DET
eistud-26379	108	13	withdrawals	withdrawal	NOUN
eistud-26379	108	14	are	be	AUX
eistud-26379	108	15	pit	pit	NOUN
eistud-26379	108	16	exempt	exempt	ADJ
eistud-26379	108	17	.	.	PUNCT
eistud-26379	109	1	for	for	ADP
eistud-26379	109	2	the	the	DET
eistud-26379	109	3	contributions	contribution	NOUN
eistud-26379	109	4	provided	provide	VERB
eistud-26379	109	5	by	by	ADP
eistud-26379	109	6	the	the	DET
eistud-26379	109	7	employer	employer	NOUN
eistud-26379	109	8	,	,	PUNCT
eistud-26379	109	9	pit	pit	NOUN
eistud-26379	109	10	should	should	AUX
eistud-26379	109	11	be	be	AUX
eistud-26379	109	12	paid	pay	VERB
eistud-26379	109	13	.	.	PUNCT
eistud-26379	110	1	the	the	DET
eistud-26379	110	2	extra	extra	ADJ
eistud-26379	110	3	tax	tax	NOUN
eistud-26379	110	4	might	might	AUX
eistud-26379	110	5	be	be	AUX
eistud-26379	110	6	a	a	DET
eistud-26379	110	7	reason	reason	NOUN
eistud-26379	110	8	for	for	ADP
eistud-26379	110	9	insufficiently	insufficiently	ADV
eistud-26379	110	10	developed	develop	VERB
eistud-26379	110	11	pension	pension	NOUN
eistud-26379	110	12	plans	plan	NOUN
eistud-26379	110	13	created	create	VERB
eistud-26379	110	14	for	for	ADP
eistud-26379	110	15	employees	employee	NOUN
eistud-26379	110	16	in	in	ADP
eistud-26379	110	17	latvia	latvia	PROPN
eistud-26379	110	18	.	.	PUNCT
eistud-26379	111	1	figure	figure	VERB
eistud-26379	111	2	4	4	NUM
eistud-26379	111	3	presents	present	VERB
eistud-26379	111	4	an	an	DET
eistud-26379	111	5	overview	overview	NOUN
eistud-26379	111	6	of	of	ADP
eistud-26379	111	7	the	the	DET
eistud-26379	111	8	contributions	contribution	NOUN
eistud-26379	111	9	of	of	ADP
eistud-26379	111	10	individuals	individual	NOUN
eistud-26379	111	11	and	and	CCONJ
eistud-26379	111	12	employers	employer	NOUN
eistud-26379	111	13	into	into	ADP
eistud-26379	111	14	private	private	ADJ
eistud-26379	111	15	pension	pension	NOUN
eistud-26379	111	16	plans	plan	NOUN
eistud-26379	111	17	in	in	ADP
eistud-26379	111	18	latvia	latvia	PROPN
eistud-26379	111	19	from	from	ADP
eistud-26379	111	20	the	the	DET
eistud-26379	111	21	year	year	NOUN
eistud-26379	111	22	2012	2012	NUM
eistud-26379	111	23	to	to	ADP
eistud-26379	111	24	the	the	DET
eistud-26379	111	25	year	year	NOUN
eistud-26379	111	26	2019	2019	NUM
eistud-26379	111	27	.	.	PUNCT
eistud-26379	112	1	the	the	DET
eistud-26379	112	2	slightly	slightly	ADV
eistud-26379	112	3	growing	grow	VERB
eistud-26379	112	4	trend	trend	NOUN
eistud-26379	112	5	of	of	ADP
eistud-26379	112	6	employers	employer	NOUN
eistud-26379	112	7	'	'	PART
eistud-26379	112	8	contributions	contribution	NOUN
eistud-26379	112	9	did	do	AUX
eistud-26379	112	10	not	not	PART
eistud-26379	112	11	lead	lead	VERB
eistud-26379	112	12	to	to	ADP
eistud-26379	112	13	a	a	DET
eistud-26379	112	14	higher	high	ADJ
eistud-26379	112	15	share	share	NOUN
eistud-26379	112	16	in	in	ADP
eistud-26379	112	17	the	the	DET
eistud-26379	112	18	amount	amount	NOUN
eistud-26379	112	19	of	of	ADP
eistud-26379	112	20	total	total	ADJ
eistud-26379	112	21	contributions	contribution	NOUN
eistud-26379	112	22	.	.	PUNCT
eistud-26379	113	1	on	on	ADP
eistud-26379	113	2	the	the	DET
eistud-26379	113	3	contrary	contrary	NOUN
eistud-26379	113	4	,	,	PUNCT
eistud-26379	113	5	the	the	DET
eistud-26379	113	6	share	share	NOUN
eistud-26379	113	7	of	of	ADP
eistud-26379	113	8	employers	employer	NOUN
eistud-26379	113	9	'	'	PART
eistud-26379	113	10	contributions	contribution	NOUN
eistud-26379	113	11	reduced	reduce	VERB
eistud-26379	113	12	from	from	ADP
eistud-26379	113	13	30	30	NUM
eistud-26379	113	14	%	%	NOUN
eistud-26379	113	15	in	in	ADP
eistud-26379	113	16	2012	2012	NUM
eistud-26379	113	17	to	to	ADP
eistud-26379	113	18	approximately	approximately	ADV
eistud-26379	113	19	15	15	NUM
eistud-26379	113	20	%	%	NOUN
eistud-26379	113	21	in	in	ADP
eistud-26379	113	22	2019	2019	NUM
eistud-26379	113	23	.	.	PUNCT
eistud-26379	114	1	source	source	NOUN
eistud-26379	114	2	:	:	PUNCT
eistud-26379	114	3	elaborated	elaborate	VERB
eistud-26379	114	4	by	by	ADP
eistud-26379	114	5	e.dundure	e.dundure	NOUN
eistud-26379	114	6	based	base	VERB
eistud-26379	114	7	on	on	ADP
eistud-26379	114	8	reports	report	NOUN
eistud-26379	114	9	of	of	ADP
eistud-26379	114	10	financial	financial	ADJ
eistud-26379	114	11	and	and	CCONJ
eistud-26379	114	12	capital	capital	NOUN
eistud-26379	114	13	market	market	NOUN
eistud-26379	114	14	commission	commission	NOUN
eistud-26379	114	15	in	in	ADP
eistud-26379	114	16	latvia	latvia	PROPN
eistud-26379	114	17	www.fktk.lv	www.fktk.lv	PROPN
eistud-26379	114	18	figure	figure	NOUN
eistud-26379	114	19	4	4	NUM
eistud-26379	114	20	latvia	latvia	PROPN
eistud-26379	114	21	contributions	contribution	NOUN
eistud-26379	114	22	by	by	ADP
eistud-26379	114	23	pension	pension	NOUN
eistud-26379	114	24	plan	plan	NOUN
eistud-26379	114	25	participants	participant	NOUN
eistud-26379	114	26	and	and	CCONJ
eistud-26379	114	27	employers	employer	NOUN
eistud-26379	114	28	in	in	ADP
eistud-26379	114	29	the	the	DET
eistud-26379	114	30	third	third	ADJ
eistud-26379	114	31	pension	pension	NOUN
eistud-26379	114	32	pillar	pillar	NOUN
eistud-26379	114	33	funds	fund	NOUN
eistud-26379	114	34	,	,	PUNCT
eistud-26379	114	35	thousand	thousand	NUM
eistud-26379	114	36	eur	eur	NOUN
eistud-26379	114	37	this	this	DET
eistud-26379	114	38	trend	trend	NOUN
eistud-26379	114	39	questions	question	VERB
eistud-26379	114	40	the	the	DET
eistud-26379	114	41	effectiveness	effectiveness	NOUN
eistud-26379	114	42	of	of	ADP
eistud-26379	114	43	the	the	DET
eistud-26379	114	44	government	government	NOUN
eistud-26379	114	45	tax	tax	NOUN
eistud-26379	114	46	policy	policy	NOUN
eistud-26379	114	47	for	for	ADP
eistud-26379	114	48	employers	employer	NOUN
eistud-26379	114	49	'	'	PART
eistud-26379	114	50	contributions	contribution	NOUN
eistud-26379	114	51	to	to	ADP
eistud-26379	114	52	private	private	ADJ
eistud-26379	114	53	pension	pension	NOUN
eistud-26379	114	54	plans	plan	NOUN
eistud-26379	114	55	.	.	PUNCT
eistud-26379	115	1	contributions	contribution	NOUN
eistud-26379	115	2	by	by	ADP
eistud-26379	115	3	employers	employer	NOUN
eistud-26379	115	4	to	to	ADP
eistud-26379	115	5	private	private	ADJ
eistud-26379	115	6	pension	pension	NOUN
eistud-26379	115	7	plans	plan	NOUN
eistud-26379	115	8	in	in	ADP
eistud-26379	115	9	latvia	latvia	PROPN
eistud-26379	115	10	in	in	ADP
eistud-26379	115	11	20122019	20122019	NUM
eistud-26379	115	12	are	be	AUX
eistud-26379	115	13	included	include	VERB
eistud-26379	115	14	in	in	ADP
eistud-26379	115	15	figure	figure	NOUN
eistud-26379	115	16	5	5	NUM
eistud-26379	115	17	together	together	ADV
eistud-26379	115	18	with	with	ADP
eistud-26379	115	19	linear	linear	ADJ
eistud-26379	115	20	trends	trend	NOUN
eistud-26379	115	21	and	and	CCONJ
eistud-26379	115	22	exponential	exponential	ADJ
eistud-26379	115	23	trends	trend	NOUN
eistud-26379	115	24	.	.	PUNCT
eistud-26379	116	1	data	datum	NOUN
eistud-26379	116	2	indicate	indicate	VERB
eistud-26379	116	3	that	that	SCONJ
eistud-26379	116	4	with	with	SCONJ
eistud-26379	116	5	every	every	DET
eistud-26379	116	6	year	year	NOUN
eistud-26379	116	7	contrbutions	contrbution	NOUN
eistud-26379	116	8	of	of	ADP
eistud-26379	116	9	employers	employer	NOUN
eistud-26379	116	10	to	to	ADP
eistud-26379	116	11	private	private	ADJ
eistud-26379	116	12	pension	pension	NOUN
eistud-26379	116	13	plans	plan	NOUN
eistud-26379	116	14	are	be	AUX
eistud-26379	116	15	increasing	increase	VERB
eistud-26379	116	16	,	,	PUNCT
eistud-26379	116	17	linear	linear	ADJ
eistud-26379	116	18	trend	trend	NOUN
eistud-26379	116	19	indicates	indicate	VERB
eistud-26379	116	20	that	that	SCONJ
eistud-26379	116	21	annualy	annualy	PROPN
eistud-26379	116	22	increase	increase	NOUN
eistud-26379	116	23	of	of	ADP
eistud-26379	116	24	contributions	contribution	NOUN
eistud-26379	116	25	by	by	ADP
eistud-26379	116	26	employers	employer	NOUN
eistud-26379	116	27	increase	increase	VERB
eistud-26379	116	28	in	in	ADP
eistud-26379	116	29	average	average	ADJ
eistud-26379	116	30	by	by	ADP
eistud-26379	116	31	359,94	359,94	NUM
eistud-26379	116	32	thousand	thousand	NUM
eistud-26379	116	33	eur	eur	NOUN
eistud-26379	116	34	with	with	ADP
eistud-26379	116	35	coefficient	coefficient	NOUN
eistud-26379	116	36	of	of	ADP
eistud-26379	116	37	determination	determination	NOUN
eistud-26379	116	38	r2	r2	NOUN
eistud-26379	116	39	=	=	PUNCT
eistud-26379	116	40	0,7823	0,7823	NOUN
eistud-26379	116	41	.	.	PUNCT
eistud-26379	117	1	trend	trend	NOUN
eistud-26379	117	2	analysis	analysis	NOUN
eistud-26379	117	3	indicate	indicate	VERB
eistud-26379	117	4	that	that	SCONJ
eistud-26379	117	5	for	for	ADP
eistud-26379	117	6	tendency	tendency	NOUN
eistud-26379	117	7	of	of	ADP
eistud-26379	117	8	contribution	contribution	NOUN
eistud-26379	117	9	by	by	ADP
eistud-26379	117	10	employers	employer	NOUN
eistud-26379	117	11	it	it	PRON
eistud-26379	117	12	is	be	AUX
eistud-26379	117	13	better	well	ADJ
eistud-26379	117	14	to	to	PART
eistud-26379	117	15	use	use	VERB
eistud-26379	117	16	exponential	exponential	ADJ
eistud-26379	117	17	trend	trend	NOUN
eistud-26379	117	18	as	as	ADP
eistud-26379	117	19	for	for	ADP
eistud-26379	117	20	this	this	DET
eistud-26379	117	21	trend	trend	NOUN
eistud-26379	117	22	r2	r2	NOUN
eistud-26379	117	23	=	=	SYM
eistud-26379	117	24	0,7978	0,7978	PROPN
eistud-26379	117	25	.	.	PUNCT
eistud-26379	118	1	that	that	PRON
eistud-26379	118	2	is	be	AUX
eistud-26379	118	3	good	good	ADJ
eistud-26379	118	4	indication	indication	NOUN
eistud-26379	118	5	for	for	ADP
eistud-26379	118	6	development	development	NOUN
eistud-26379	118	7	of	of	ADP
eistud-26379	118	8	private	private	ADJ
eistud-26379	118	9	pension	pension	NOUN
eistud-26379	118	10	funds	fund	NOUN
eistud-26379	118	11	in	in	ADP
eistud-26379	118	12	153	153	NUM
eistud-26379	118	13	european	european	ADJ
eistud-26379	118	14	integrat	integrat	NOUN
eistud-26379	118	15	ion	ion	NOUN
eistud-26379	118	16	studies	study	NOUN
eistud-26379	118	17	2020/14	2020/14	NUM
eistud-26379	118	18	figure	figure	NOUN
eistud-26379	118	19	5	5	NUM
eistud-26379	118	20	latvia	latvia	PROPN
eistud-26379	118	21	contributions	contribution	NOUN
eistud-26379	118	22	by	by	ADP
eistud-26379	118	23	employers	employer	NOUN
eistud-26379	118	24	in	in	ADP
eistud-26379	118	25	the	the	DET
eistud-26379	118	26	third	third	ADJ
eistud-26379	118	27	pension	pension	NOUN
eistud-26379	118	28	pillar	pillar	NOUN
eistud-26379	118	29	funds	fund	NOUN
eistud-26379	118	30	and	and	CCONJ
eistud-26379	118	31	trends	trend	NOUN
eistud-26379	118	32	2012	2012	NUM
eistud-26379	118	33	-	-	SYM
eistud-26379	118	34	2019	2019	NUM
eistud-26379	118	35	,	,	PUNCT
eistud-26379	118	36	thousand	thousand	NUM
eistud-26379	118	37	eur	eur	NOUN
eistud-26379	118	38	conclusions	conclusion	NOUN
eistud-26379	118	39	latvia	latvia	PROPN
eistud-26379	118	40	.	.	PUNCT
eistud-26379	119	1	taking	take	VERB
eistud-26379	119	2	into	into	ADP
eistud-26379	119	3	account	account	NOUN
eistud-26379	119	4	experience	experience	NOUN
eistud-26379	119	5	in	in	ADP
eistud-26379	119	6	other	other	ADJ
eistud-26379	119	7	countries	country	NOUN
eistud-26379	119	8	more	more	ADJ
eistud-26379	119	9	motivation	motivation	NOUN
eistud-26379	119	10	and	and	CCONJ
eistud-26379	119	11	support	support	NOUN
eistud-26379	119	12	for	for	ADP
eistud-26379	119	13	such	such	ADJ
eistud-26379	119	14	contributions	contribution	NOUN
eistud-26379	119	15	would	would	AUX
eistud-26379	119	16	be	be	AUX
eistud-26379	119	17	useful	useful	ADJ
eistud-26379	119	18	–	–	PUNCT
eistud-26379	119	19	respective	respective	ADJ
eistud-26379	119	20	legislative	legislative	ADJ
eistud-26379	119	21	regulation	regulation	NOUN
eistud-26379	119	22	could	could	AUX
eistud-26379	119	23	be	be	AUX
eistud-26379	119	24	developed	develop	VERB
eistud-26379	119	25	and	and	CCONJ
eistud-26379	119	26	for	for	ADP
eistud-26379	119	27	researchers	researcher	NOUN
eistud-26379	119	28	more	more	ADV
eistud-26379	119	29	deepe	deepe	ADJ
eistud-26379	119	30	analysis	analysis	NOUN
eistud-26379	119	31	on	on	ADP
eistud-26379	119	32	correlation	correlation	NOUN
eistud-26379	119	33	between	between	ADP
eistud-26379	119	34	tax	tax	NOUN
eistud-26379	119	35	incentives	incentive	NOUN
eistud-26379	119	36	and	and	CCONJ
eistud-26379	119	37	effectiveness	effectiveness	NOUN
eistud-26379	119	38	of	of	ADP
eistud-26379	119	39	the	the	DET
eistud-26379	119	40	third	third	ADJ
eistud-26379	119	41	pillar	pillar	NOUN
eistud-26379	119	42	pension	pension	NOUN
eistud-26379	119	43	fund	fund	NOUN
eistud-26379	119	44	could	could	AUX
eistud-26379	119	45	be	be	AUX
eistud-26379	119	46	carried	carry	VERB
eistud-26379	119	47	out	out	ADP
eistud-26379	119	48	in	in	ADP
eistud-26379	119	49	future	future	NOUN
eistud-26379	119	50	.	.	PUNCT
eistud-26379	120	1	the	the	DET
eistud-26379	120	2	main	main	ADJ
eistud-26379	120	3	goal	goal	NOUN
eistud-26379	120	4	of	of	ADP
eistud-26379	120	5	the	the	DET
eistud-26379	120	6	current	current	ADJ
eistud-26379	120	7	study	study	NOUN
eistud-26379	120	8	was	be	AUX
eistud-26379	120	9	to	to	PART
eistud-26379	120	10	determine	determine	VERB
eistud-26379	120	11	the	the	DET
eistud-26379	120	12	tax	tax	NOUN
eistud-26379	120	13	incentive	incentive	NOUN
eistud-26379	120	14	mechanisms	mechanism	NOUN
eistud-26379	120	15	the	the	DET
eistud-26379	120	16	governments	government	NOUN
eistud-26379	120	17	of	of	ADP
eistud-26379	120	18	the	the	DET
eistud-26379	120	19	baltic	baltic	ADJ
eistud-26379	120	20	countries	country	NOUN
eistud-26379	120	21	–	–	PUNCT
eistud-26379	120	22	estonia	estonia	PROPN
eistud-26379	120	23	,	,	PUNCT
eistud-26379	120	24	latvia	latvia	PROPN
eistud-26379	120	25	,	,	PUNCT
eistud-26379	120	26	and	and	CCONJ
eistud-26379	120	27	lithuania	lithuania	PROPN
eistud-26379	120	28	have	have	AUX
eistud-26379	120	29	chosen	choose	VERB
eistud-26379	120	30	in	in	ADP
eistud-26379	120	31	the	the	DET
eistud-26379	120	32	promotion	promotion	NOUN
eistud-26379	120	33	of	of	ADP
eistud-26379	120	34	the	the	DET
eistud-26379	120	35	population	population	NOUN
eistud-26379	120	36	voluntary	voluntary	ADJ
eistud-26379	120	37	savings	saving	NOUN
eistud-26379	120	38	for	for	ADP
eistud-26379	120	39	retirement	retirement	NOUN
eistud-26379	120	40	.	.	PUNCT
eistud-26379	121	1	the	the	DET
eistud-26379	121	2	main	main	ADJ
eistud-26379	121	3	conclusions	conclusion	NOUN
eistud-26379	121	4	are	be	AUX
eistud-26379	121	5	:	:	PUNCT
eistud-26379	121	6	_	_	NOUN
eistud-26379	121	7	in	in	ADP
eistud-26379	121	8	all	all	DET
eistud-26379	121	9	three	three	NUM
eistud-26379	121	10	baltic	baltic	ADJ
eistud-26379	121	11	countries	country	NOUN
eistud-26379	121	12	,	,	PUNCT
eistud-26379	121	13	tax	tax	NOUN
eistud-26379	121	14	incentives	incentive	NOUN
eistud-26379	121	15	are	be	AUX
eistud-26379	121	16	the	the	DET
eistud-26379	121	17	mechanism	mechanism	NOUN
eistud-26379	121	18	to	to	PART
eistud-26379	121	19	motivate	motivate	VERB
eistud-26379	121	20	the	the	DET
eistud-26379	121	21	population	population	NOUN
eistud-26379	121	22	to	to	PART
eistud-26379	121	23	create	create	VERB
eistud-26379	121	24	savings	saving	NOUN
eistud-26379	121	25	in	in	ADP
eistud-26379	121	26	the	the	DET
eistud-26379	121	27	third	third	ADJ
eistud-26379	121	28	pension	pension	NOUN
eistud-26379	121	29	pillar	pillar	NOUN
eistud-26379	121	30	.	.	PUNCT
eistud-26379	122	1	_	_	PUNCT
eistud-26379	122	2	according	accord	VERB
eistud-26379	122	3	to	to	ADP
eistud-26379	122	4	the	the	DET
eistud-26379	122	5	calculated	calculated	ADJ
eistud-26379	122	6	pension	pension	NOUN
eistud-26379	122	7	replacement	replacement	NOUN
eistud-26379	122	8	rates	rate	NOUN
eistud-26379	122	9	,	,	PUNCT
eistud-26379	122	10	lithuania	lithuania	PROPN
eistud-26379	122	11	has	have	VERB
eistud-26379	122	12	the	the	DET
eistud-26379	122	13	lowest	low	ADJ
eistud-26379	122	14	rate	rate	NOUN
eistud-26379	122	15	among	among	ADP
eistud-26379	122	16	the	the	DET
eistud-26379	122	17	three	three	NUM
eistud-26379	122	18	baltic	baltic	ADJ
eistud-26379	122	19	countries	country	NOUN
eistud-26379	122	20	,	,	PUNCT
eistud-26379	122	21	and	and	CCONJ
eistud-26379	122	22	the	the	DET
eistud-26379	122	23	least	least	ADJ
eistud-26379	122	24	developed	develop	VERB
eistud-26379	122	25	third	third	ADJ
eistud-26379	122	26	pension	pension	NOUN
eistud-26379	122	27	pillar	pillar	NOUN
eistud-26379	122	28	;	;	PUNCT
eistud-26379	122	29	therefore	therefore	ADV
eistud-26379	122	30	,	,	PUNCT
eistud-26379	122	31	the	the	DET
eistud-26379	122	32	private	private	ADJ
eistud-26379	122	33	pension	pension	NOUN
eistud-26379	122	34	savings	saving	NOUN
eistud-26379	122	35	should	should	AUX
eistud-26379	122	36	be	be	AUX
eistud-26379	122	37	more	more	ADV
eistud-26379	122	38	stimulated	stimulated	ADJ
eistud-26379	122	39	.	.	PUNCT
eistud-26379	123	1	_	_	PUNCT
eistud-26379	123	2	from	from	ADP
eistud-26379	123	3	the	the	DET
eistud-26379	123	4	perspective	perspective	NOUN
eistud-26379	123	5	of	of	ADP
eistud-26379	123	6	tax	tax	NOUN
eistud-26379	123	7	incentives	incentive	NOUN
eistud-26379	123	8	,	,	PUNCT
eistud-26379	123	9	latvia	latvia	PROPN
eistud-26379	123	10	has	have	VERB
eistud-26379	123	11	the	the	DET
eistud-26379	123	12	most	most	ADV
eistud-26379	123	13	unfavourable	unfavourable	ADJ
eistud-26379	123	14	conditions	condition	NOUN
eistud-26379	123	15	for	for	ADP
eistud-26379	123	16	creating	create	VERB
eistud-26379	123	17	savings	saving	NOUN
eistud-26379	123	18	.	.	PUNCT
eistud-26379	124	1	in	in	ADP
eistud-26379	124	2	latvia	latvia	PROPN
eistud-26379	124	3	,	,	PUNCT
eistud-26379	124	4	there	there	PRON
eistud-26379	124	5	are	be	VERB
eistud-26379	124	6	no	no	DET
eistud-26379	124	7	tax	tax	NOUN
eistud-26379	124	8	incentives	incentive	NOUN
eistud-26379	124	9	on	on	ADP
eistud-26379	124	10	returns	return	NOUN
eistud-26379	124	11	on	on	ADP
eistud-26379	124	12	investment	investment	NOUN
eistud-26379	124	13	and	and	CCONJ
eistud-26379	124	14	tax	tax	NOUN
eistud-26379	124	15	-	-	PUNCT
eistud-26379	124	16	exempt	exempt	ADJ
eistud-26379	124	17	withdrawals	withdrawal	NOUN
eistud-26379	124	18	for	for	ADP
eistud-26379	124	19	employers	employer	NOUN
eistud-26379	124	20	created	create	VERB
eistud-26379	124	21	pension	pension	NOUN
eistud-26379	124	22	funds	fund	NOUN
eistud-26379	124	23	,	,	PUNCT
eistud-26379	124	24	while	while	SCONJ
eistud-26379	124	25	all	all	DET
eistud-26379	124	26	positions	position	NOUN
eistud-26379	124	27	are	be	AUX
eistud-26379	124	28	tax	tax	NOUN
eistud-26379	124	29	-	-	PUNCT
eistud-26379	124	30	exempt	exempt	ADJ
eistud-26379	124	31	in	in	ADP
eistud-26379	124	32	estonia	estonia	PROPN
eistud-26379	124	33	and	and	CCONJ
eistud-26379	124	34	lithuania	lithuania	PROPN
eistud-26379	124	35	.	.	PUNCT
eistud-26379	125	1	_	_	PUNCT
eistud-26379	125	2	as	as	ADP
eistud-26379	125	3	a	a	DET
eistud-26379	125	4	result	result	NOUN
eistud-26379	125	5	of	of	ADP
eistud-26379	125	6	detailed	detailed	ADJ
eistud-26379	125	7	analyses	analysis	NOUN
eistud-26379	125	8	of	of	ADP
eistud-26379	125	9	personal	personal	ADJ
eistud-26379	125	10	income	income	NOUN
eistud-26379	125	11	tax	tax	NOUN
eistud-26379	125	12	incentives	incentive	NOUN
eistud-26379	125	13	at	at	ADP
eistud-26379	125	14	the	the	DET
eistud-26379	125	15	stage	stage	NOUN
eistud-26379	125	16	of	of	ADP
eistud-26379	125	17	contributions	contribution	NOUN
eistud-26379	125	18	,	,	PUNCT
eistud-26379	125	19	certain	certain	ADJ
eistud-26379	125	20	limitations	limitation	NOUN
eistud-26379	125	21	have	have	AUX
eistud-26379	125	22	been	be	AUX
eistud-26379	125	23	recognized	recognize	VERB
eistud-26379	125	24	for	for	ADP
eistud-26379	125	25	all	all	DET
eistud-26379	125	26	three	three	NUM
eistud-26379	125	27	countries	country	NOUN
eistud-26379	125	28	.	.	PUNCT
eistud-26379	126	1	lithuania	lithuania	PROPN
eistud-26379	126	2	's	's	PART
eistud-26379	126	3	personal	personal	ADJ
eistud-26379	126	4	income	income	NOUN
eistud-26379	126	5	tax	tax	NOUN
eistud-26379	126	6	incentives	incentive	NOUN
eistud-26379	126	7	have	have	AUX
eistud-26379	126	8	been	be	AUX
eistud-26379	126	9	targeted	target	VERB
eistud-26379	126	10	to	to	ADP
eistud-26379	126	11	smaller	small	ADJ
eistud-26379	126	12	salary	salary	NOUN
eistud-26379	126	13	or	or	CCONJ
eistud-26379	126	14	gross	gross	ADJ
eistud-26379	126	15	income	income	NOUN
eistud-26379	126	16	(	(	PUNCT
eistud-26379	126	17	till	till	SCONJ
eistud-26379	126	18	667	667	NUM
eistud-26379	126	19	eur	eur	NOUN
eistud-26379	126	20	a	a	DET
eistud-26379	126	21	month	month	NOUN
eistud-26379	126	22	)	)	PUNCT
eistud-26379	126	23	receivers	receiver	NOUN
eistud-26379	126	24	than	than	SCONJ
eistud-26379	126	25	it	it	PRON
eistud-26379	126	26	was	be	AUX
eistud-26379	126	27	in	in	ADP
eistud-26379	126	28	estonia	estonia	PROPN
eistud-26379	126	29	and	and	CCONJ
eistud-26379	126	30	latvia	latvia	PROPN
eistud-26379	126	31	(	(	PUNCT
eistud-26379	126	32	till	till	SCONJ
eistud-26379	126	33	3333	3333	NUM
eistud-26379	126	34	eur	eur	NOUN
eistud-26379	126	35	a	a	DET
eistud-26379	126	36	month	month	NOUN
eistud-26379	126	37	)	)	PUNCT
eistud-26379	126	38	.	.	PUNCT
eistud-26379	127	1	this	this	DET
eistud-26379	127	2	finding	finding	NOUN
eistud-26379	127	3	supports	support	VERB
eistud-26379	127	4	the	the	DET
eistud-26379	127	5	idea	idea	NOUN
eistud-26379	127	6	that	that	SCONJ
eistud-26379	127	7	a	a	DET
eistud-26379	127	8	tax	tax	NOUN
eistud-26379	127	9	incentive	incentive	NOUN
eistud-26379	127	10	at	at	ADP
eistud-26379	127	11	the	the	DET
eistud-26379	127	12	stage	stage	NOUN
eistud-26379	127	13	of	of	ADP
eistud-26379	127	14	contributions	contribution	NOUN
eistud-26379	127	15	is	be	AUX
eistud-26379	127	16	the	the	DET
eistud-26379	127	17	motivator	motivator	NOUN
eistud-26379	127	18	to	to	PART
eistud-26379	127	19	create	create	VERB
eistud-26379	127	20	savings	saving	NOUN
eistud-26379	127	21	in	in	ADP
eistud-26379	127	22	the	the	DET
eistud-26379	127	23	third	third	ADJ
eistud-26379	127	24	pension	pension	NOUN
eistud-26379	127	25	pillar	pillar	NOUN
eistud-26379	127	26	system	system	NOUN
eistud-26379	127	27	.	.	PUNCT
eistud-26379	128	1	_	_	DET
eistud-26379	128	2	contributions	contribution	NOUN
eistud-26379	128	3	by	by	ADP
eistud-26379	128	4	employers	employer	NOUN
eistud-26379	128	5	to	to	ADP
eistud-26379	128	6	private	private	ADJ
eistud-26379	128	7	pension	pension	NOUN
eistud-26379	128	8	funds	fund	NOUN
eistud-26379	128	9	increase	increase	VERB
eistud-26379	128	10	in	in	ADP
eistud-26379	128	11	latvia	latvia	PROPN
eistud-26379	128	12	during	during	ADP
eistud-26379	128	13	last	last	ADJ
eistud-26379	128	14	decade	decade	NOUN
eistud-26379	128	15	,	,	PUNCT
eistud-26379	128	16	more	more	ADJ
eistud-26379	128	17	motivation	motivation	NOUN
eistud-26379	128	18	and	and	CCONJ
eistud-26379	128	19	support	support	NOUN
eistud-26379	128	20	for	for	ADP
eistud-26379	128	21	such	such	ADJ
eistud-26379	128	22	contributions	contribution	NOUN
eistud-26379	128	23	would	would	AUX
eistud-26379	128	24	be	be	AUX
eistud-26379	128	25	useful	useful	ADJ
eistud-26379	128	26	–	–	PUNCT
eistud-26379	128	27	respective	respective	ADJ
eistud-26379	128	28	legislative	legislative	ADJ
eistud-26379	128	29	regulation	regulation	NOUN
eistud-26379	128	30	could	could	AUX
eistud-26379	128	31	be	be	AUX
eistud-26379	128	32	developed	develop	VERB
eistud-26379	128	33	.	.	PUNCT
eistud-26379	129	1	the	the	DET
eistud-26379	129	2	scope	scope	NOUN
eistud-26379	129	3	of	of	ADP
eistud-26379	129	4	this	this	DET
eistud-26379	129	5	study	study	NOUN
eistud-26379	129	6	was	be	AUX
eistud-26379	129	7	limited	limit	VERB
eistud-26379	129	8	in	in	ADP
eistud-26379	129	9	terms	term	NOUN
eistud-26379	129	10	of	of	ADP
eistud-26379	129	11	tax	tax	NOUN
eistud-26379	129	12	incentives	incentive	NOUN
eistud-26379	129	13	as	as	ADP
eistud-26379	129	14	part	part	NOUN
eistud-26379	129	15	of	of	ADP
eistud-26379	129	16	financial	financial	ADJ
eistud-26379	129	17	incentive	incentive	NOUN
eistud-26379	129	18	mechanisms	mechanism	NOUN
eistud-26379	129	19	.	.	PUNCT
eistud-26379	130	1	an	an	DET
eistud-26379	130	2	issue	issue	NOUN
eistud-26379	130	3	that	that	PRON
eistud-26379	130	4	was	be	AUX
eistud-26379	130	5	not	not	PART
eistud-26379	130	6	addressed	address	VERB
eistud-26379	130	7	in	in	ADP
eistud-26379	130	8	this	this	DET
eistud-26379	130	9	study	study	NOUN
eistud-26379	130	10	was	be	AUX
eistud-26379	130	11	whether	whether	SCONJ
eistud-26379	130	12	the	the	DET
eistud-26379	130	13	baltic	baltic	ADJ
eistud-26379	130	14	countries	country	NOUN
eistud-26379	130	15	have	have	VERB
eistud-26379	130	16	non	non	ADJ
eistud-26379	130	17	-	-	ADJ
eistud-26379	130	18	tax	tax	ADJ
eistud-26379	130	19	incentives	incentive	NOUN
eistud-26379	130	20	for	for	ADP
eistud-26379	130	21	private	private	ADJ
eistud-26379	130	22	pension	pension	NOUN
eistud-26379	130	23	savings	saving	NOUN
eistud-26379	130	24	and	and	CCONJ
eistud-26379	130	25	what	what	PRON
eistud-26379	130	26	their	their	PRON
eistud-26379	130	27	impact	impact	NOUN
eistud-26379	130	28	might	might	AUX
eistud-26379	130	29	be	be	AUX
eistud-26379	130	30	.	.	PUNCT
eistud-26379	131	1	future	future	ADJ
eistud-26379	131	2	research	research	NOUN
eistud-26379	131	3	should	should	AUX
eistud-26379	131	4	,	,	PUNCT
eistud-26379	131	5	therefore	therefore	ADV
eistud-26379	131	6	,	,	PUNCT
eistud-26379	131	7	concentrate	concentrate	VERB
eistud-26379	131	8	on	on	ADP
eistud-26379	131	9	the	the	DET
eistud-26379	131	10	investigation	investigation	NOUN
eistud-26379	131	11	of	of	ADP
eistud-26379	131	12	non	non	ADJ
eistud-26379	131	13	-	-	ADJ
eistud-26379	131	14	tax	tax	ADJ
eistud-26379	131	15	incentives	incentive	NOUN
eistud-26379	131	16	and	and	CCONJ
eistud-26379	131	17	the	the	DET
eistud-26379	131	18	voluntary	voluntary	ADJ
eistud-26379	131	19	savings	saving	NOUN
eistud-26379	131	20	aspect	aspect	NOUN
eistud-26379	131	21	in	in	ADP
eistud-26379	131	22	the	the	DET
eistud-26379	131	23	second	second	ADJ
eistud-26379	131	24	european	european	ADJ
eistud-26379	131	25	integrat	integrat	NOUN
eistud-26379	131	26	ion	ion	NOUN
eistud-26379	131	27	studies	study	NOUN
eistud-26379	131	28	2020/14	2020/14	NUM
eistud-26379	131	29	154	154	NUM
eistud-26379	131	30	anton	anton	NOUN
eistud-26379	131	31	,	,	PUNCT
eistud-26379	131	32	j.	j.	PROPN
eistud-26379	131	33	,	,	PUNCT
eistud-26379	131	34	de	de	PROPN
eistud-26379	131	35	bustillo	bustillo	PROPN
eistud-26379	131	36	,	,	PUNCT
eistud-26379	131	37	r.	r.	PROPN
eistud-26379	131	38	,	,	PUNCT
eistud-26379	131	39	muńoz	muńoz	PROPN
eistud-26379	131	40	&	&	CCONJ
eistud-26379	131	41	fernandez	fernandez	PROPN
eistud-26379	131	42	-	-	PUNCT
eistud-26379	131	43	mazãas	mazãas	PROPN
eistud-26379	131	44	,	,	PUNCT
eistud-26379	131	45	e.	e.	PROPN
eistud-26379	131	46	(	(	PUNCT
eistud-26379	131	47	2014	2014	NUM
eistud-26379	131	48	)	)	PUNCT
eistud-26379	131	49	.	.	PUNCT
eistud-26379	132	1	supplementary	supplementary	ADJ
eistud-26379	132	2	private	private	ADJ
eistud-26379	132	3	pensions	pension	NOUN
eistud-26379	132	4	and	and	CCONJ
eistud-26379	132	5	saving	saving	NOUN
eistud-26379	132	6	:	:	PUNCT
eistud-26379	132	7	evidence	evidence	NOUN
eistud-26379	132	8	from	from	ADP
eistud-26379	132	9	spain	spain	PROPN
eistud-26379	132	10	.	.	PUNCT
eistud-26379	133	1	journal	journal	PROPN
eistud-26379	133	2	of	of	ADP
eistud-26379	133	3	pension	pension	NOUN
eistud-26379	133	4	economics	economic	NOUN
eistud-26379	133	5	&	&	CCONJ
eistud-26379	133	6	finance	finance	PROPN
eistud-26379	133	7	,	,	PUNCT
eistud-26379	133	8	13(4	13(4	NUM
eistud-26379	133	9	)	)	PUNCT
eistud-26379	133	10	,	,	PUNCT
eistud-26379	133	11	367	367	NUM
eistud-26379	133	12	-	-	SYM
eistud-26379	133	13	388	388	NUM
eistud-26379	133	14	.	.	PUNCT
eistud-26379	134	1	https://doi.org/10.1017/s1474747214000158	https://doi.org/10.1017/s1474747214000158	NUM
eistud-26379	134	2	attanasio	attanasio	NOUN
eistud-26379	134	3	,	,	PUNCT
eistud-26379	134	4	o.	o.	PROPN
eistud-26379	134	5	p.	p.	PROPN
eistud-26379	134	6	&	&	CCONJ
eistud-26379	134	7	brugiavini	brugiavini	PROPN
eistud-26379	134	8	,	,	PUNCT
eistud-26379	134	9	a.	a.	NOUN
eistud-26379	134	10	(	(	PUNCT
eistud-26379	134	11	2003	2003	NUM
eistud-26379	134	12	)	)	PUNCT
eistud-26379	134	13	.	.	PUNCT
eistud-26379	135	1	social	social	ADJ
eistud-26379	135	2	security	security	NOUN
eistud-26379	135	3	and	and	CCONJ
eistud-26379	135	4	households	household	NOUN
eistud-26379	135	5	'	'	PART
eistud-26379	135	6	saving	saving	NOUN
eistud-26379	135	7	.	.	PUNCT
eistud-26379	136	1	the	the	DET
eistud-26379	136	2	quarterly	quarterly	ADJ
eistud-26379	136	3	journal	journal	NOUN
eistud-26379	136	4	of	of	ADP
eistud-26379	136	5	economics	economic	NOUN
eistud-26379	136	6	,	,	PUNCT
eistud-26379	136	7	118(3	118(3	NUM
eistud-26379	136	8	)	)	PUNCT
eistud-26379	136	9	,	,	PUNCT
eistud-26379	136	10	1075	1075	NUM
eistud-26379	136	11	-	-	SYM
eistud-26379	136	12	1119	1119	NUM
eistud-26379	136	13	.	.	PUNCT
eistud-26379	137	1	https://	https://	PROPN
eistud-26379	137	2	doi.org/10.1162/00335530360698504	doi.org/10.1162/00335530360698504	PROPN
eistud-26379	137	3	attanasio	attanasio	NOUN
eistud-26379	137	4	,	,	PUNCT
eistud-26379	137	5	o.p	o.p	PROPN
eistud-26379	137	6	.	.	PROPN
eistud-26379	137	7	,	,	PUNCT
eistud-26379	137	8	weber	weber	PROPN
eistud-26379	137	9	,	,	PUNCT
eistud-26379	137	10	g.	g.	PROPN
eistud-26379	137	11	(	(	PUNCT
eistud-26379	137	12	2010	2010	NUM
eistud-26379	137	13	)	)	PUNCT
eistud-26379	137	14	.	.	PUNCT
eistud-26379	138	1	consumption	consumption	NOUN
eistud-26379	138	2	and	and	CCONJ
eistud-26379	138	3	saving	saving	NOUN
eistud-26379	138	4	:	:	PUNCT
eistud-26379	138	5	models	model	NOUN
eistud-26379	138	6	of	of	ADP
eistud-26379	138	7	intertemporal	intertemporal	ADJ
eistud-26379	138	8	allocation	allocation	NOUN
eistud-26379	138	9	and	and	CCONJ
eistud-26379	138	10	their	their	PRON
eistud-26379	138	11	implications	implication	NOUN
eistud-26379	138	12	for	for	ADP
eistud-26379	138	13	public	public	ADJ
eistud-26379	138	14	policy	policy	NOUN
eistud-26379	138	15	.	.	PUNCT
eistud-26379	139	1	journal	journal	NOUN
eistud-26379	139	2	of	of	ADP
eistud-26379	139	3	economic	economic	ADJ
eistud-26379	139	4	literature	literature	NOUN
eistud-26379	139	5	,	,	PUNCT
eistud-26379	139	6	48(3	48(3	PROPN
eistud-26379	139	7	)	)	PUNCT
eistud-26379	139	8	,	,	PUNCT
eistud-26379	139	9	693	693	NUM
eistud-26379	139	10	-	-	SYM
eistud-26379	139	11	751	751	NUM
eistud-26379	139	12	.	.	PUNCT
eistud-26379	140	1	https://doi	https://doi	NOUN
eistud-26379	140	2	.	.	PUNCT
eistud-26379	140	3	org/10.1257	org/10.1257	PROPN
eistud-26379	140	4	/	/	SYM
eistud-26379	140	5	jel.48.3.693	jel.48.3.693	PROPN
eistud-26379	140	6	bank	bank	PROPN
eistud-26379	140	7	of	of	ADP
eistud-26379	140	8	lithuania	lithuania	PROPN
eistud-26379	140	9	(	(	PUNCT
eistud-26379	140	10	2018	2018	NUM
eistud-26379	140	11	)	)	PUNCT
eistud-26379	140	12	.	.	PUNCT
eistud-26379	141	1	aggregated	aggregate	VERB
eistud-26379	141	2	balance	balance	NOUN
eistud-26379	141	3	sheet	sheet	NOUN
eistud-26379	141	4	of	of	ADP
eistud-26379	141	5	third	third	ADJ
eistud-26379	141	6	pillar	pillar	NOUN
eistud-26379	141	7	pension	pension	NOUN
eistud-26379	141	8	funds	fund	NOUN
eistud-26379	141	9	.	.	PUNCT
eistud-26379	142	1	retrieved	retrieve	VERB
eistud-26379	142	2	on	on	ADP
eistud-26379	142	3	5th	5th	NOUN
eistud-26379	142	4	of	of	ADP
eistud-26379	142	5	october	october	PROPN
eistud-26379	142	6	,	,	PUNCT
eistud-26379	142	7	2019	2019	NUM
eistud-26379	142	8	from	from	ADP
eistud-26379	142	9	https://www.lb.lt/en/	https://www.lb.lt/en/	NOUN
eistud-26379	142	10	aggregated	aggregated	AUX
eistud-26379	142	11	-	-	PUNCT
eistud-26379	142	12	balance	balance	NOUN
eistud-26379	142	13	-	-	PUNCT
eistud-26379	142	14	sheet	sheet	NOUN
eistud-26379	142	15	-	-	PUNCT
eistud-26379	142	16	of	of	ADP
eistud-26379	142	17	-	-	PUNCT
eistud-26379	142	18	third	third	ADJ
eistud-26379	142	19	-	-	PUNCT
eistud-26379	142	20	pillar	pillar	NOUN
eistud-26379	142	21	-	-	PUNCT
eistud-26379	142	22	pension	pension	NOUN
eistud-26379	142	23	-	-	PUNCT
eistud-26379	142	24	funds	fund	NOUN
eistud-26379	142	25	bitinas	bitina	NOUN
eistud-26379	142	26	,	,	PUNCT
eistud-26379	142	27	a.	a.	NOUN
eistud-26379	142	28	(	(	PUNCT
eistud-26379	142	29	2011	2011	NUM
eistud-26379	142	30	)	)	PUNCT
eistud-26379	142	31	.	.	PUNCT
eistud-26379	143	1	modern	modern	ADJ
eistud-26379	143	2	pension	pension	NOUN
eistud-26379	143	3	system	system	NOUN
eistud-26379	143	4	reforms	reform	NOUN
eistud-26379	143	5	in	in	ADP
eistud-26379	143	6	lithuania	lithuania	PROPN
eistud-26379	143	7	:	:	PUNCT
eistud-26379	143	8	impact	impact	NOUN
eistud-26379	143	9	of	of	ADP
eistud-26379	143	10	crisis	crisis	NOUN
eistud-26379	143	11	and	and	CCONJ
eistud-26379	143	12	ageing	ageing	NOUN
eistud-26379	143	13	.	.	PUNCT
eistud-26379	144	1	jurisprudencija	jurisprudencija	NOUN
eistud-26379	144	2	,	,	PUNCT
eistud-26379	144	3	18(3	18(3	NUM
eistud-26379	144	4	)	)	PUNCT
eistud-26379	144	5	,	,	PUNCT
eistud-26379	144	6	1055	1055	NUM
eistud-26379	144	7	-	-	SYM
eistud-26379	144	8	1080	1080	NUM
eistud-26379	144	9	.	.	PUNCT
eistud-26379	145	1	börsch	börsch	NOUN
eistud-26379	145	2	-	-	PUNCT
eistud-26379	145	3	supan	supan	NOUN
eistud-26379	145	4	,	,	PUNCT
eistud-26379	145	5	a.h	a.h	PROPN
eistud-26379	145	6	.	.	PROPN
eistud-26379	145	7	,	,	PUNCT
eistud-26379	145	8	coppola	coppola	PROPN
eistud-26379	145	9	,	,	PUNCT
eistud-26379	145	10	m.	m.	PROPN
eistud-26379	145	11	&	&	CCONJ
eistud-26379	145	12	reil	reil	PROPN
eistud-26379	145	13	-	-	PUNCT
eistud-26379	145	14	held	hold	VERB
eistud-26379	145	15	,	,	PUNCT
eistud-26379	145	16	a.	a.	NOUN
eistud-26379	145	17	(	(	PUNCT
eistud-26379	145	18	2012	2012	NUM
eistud-26379	145	19	)	)	PUNCT
eistud-26379	145	20	.	.	PUNCT
eistud-26379	146	1	riester	riester	NOUN
eistud-26379	146	2	pensions	pension	NOUN
eistud-26379	146	3	in	in	ADP
eistud-26379	146	4	germany	germany	PROPN
eistud-26379	146	5	:	:	PUNCT
eistud-26379	146	6	design	design	NOUN
eistud-26379	146	7	,	,	PUNCT
eistud-26379	146	8	dynamics	dynamic	NOUN
eistud-26379	146	9	,	,	PUNCT
eistud-26379	146	10	targetting	targette	VERB
eistud-26379	146	11	success	success	NOUN
eistud-26379	146	12	and	and	CCONJ
eistud-26379	146	13	crowding	crowd	VERB
eistud-26379	146	14	-	-	PUNCT
eistud-26379	146	15	in	in	ADP
eistud-26379	146	16	.	.	PUNCT
eistud-26379	147	1	cambridge	cambridge	PROPN
eistud-26379	147	2	:	:	PUNCT
eistud-26379	147	3	national	national	PROPN
eistud-26379	147	4	bureau	bureau	PROPN
eistud-26379	147	5	of	of	ADP
eistud-26379	147	6	economic	economic	ADJ
eistud-26379	147	7	research	research	PROPN
eistud-26379	147	8	,	,	PUNCT
eistud-26379	147	9	inc	inc	PROPN
eistud-26379	147	10	.	.	PROPN
eistud-26379	147	11	nber	nber	PROPN
eistud-26379	147	12	working	working	PROPN
eistud-26379	147	13	paper	paper	PROPN
eistud-26379	147	14	no	no	INTJ
eistud-26379	147	15	.	.	PROPN
eistud-26379	147	16	18014	18014	NUM
eistud-26379	147	17	,	,	PUNCT
eistud-26379	147	18	retrieved	retrieve	VERB
eistud-26379	147	19	from	from	ADP
eistud-26379	147	20	:	:	PUNCT
eistud-26379	147	21	https://www.nber.org/papers/w18014.pdfhttps://doi.org/10.3386/w18014	https://www.nber.org/papers/w18014.pdfhttps://doi.org/10.3386/w18014	PROPN
eistud-26379	147	22	botos	botos	PROPN
eistud-26379	147	23	,	,	PUNCT
eistud-26379	147	24	j.	j.	PROPN
eistud-26379	147	25	&	&	CCONJ
eistud-26379	147	26	botos	botos	PROPN
eistud-26379	147	27	,	,	PUNCT
eistud-26379	147	28	k.	k.	PROPN
eistud-26379	147	29	(	(	PUNCT
eistud-26379	147	30	2020	2020	NUM
eistud-26379	147	31	)	)	PUNCT
eistud-26379	147	32	.	.	PUNCT
eistud-26379	148	1	pension	pension	NOUN
eistud-26379	148	2	system	system	NOUN
eistud-26379	148	3	in	in	ADP
eistud-26379	148	4	the	the	DET
eistud-26379	148	5	changing	change	VERB
eistud-26379	148	6	society	society	NOUN
eistud-26379	148	7	.	.	PUNCT
eistud-26379	149	1	public	public	ADJ
eistud-26379	149	2	finance	finance	NOUN
eistud-26379	149	3	quarterly	quarterly	ADV
eistud-26379	149	4	.	.	PUNCT
eistud-26379	150	1	65	65	NUM
eistud-26379	150	2	,	,	PUNCT
eistud-26379	150	3	7-23.chung	7-23.chung	NUM
eistud-26379	150	4	,	,	PUNCT
eistud-26379	150	5	w.	w.	PROPN
eistud-26379	150	6	,	,	PUNCT
eistud-26379	150	7	disney	disney	PROPN
eistud-26379	150	8	,	,	PUNCT
eistud-26379	150	9	r.	r.	PROPN
eistud-26379	150	10	emmerson	emmerson	PROPN
eistud-26379	150	11	,	,	PUNCT
eistud-26379	150	12	c.	c.	PROPN
eistud-26379	150	13	&	&	CCONJ
eistud-26379	150	14	wakefield	wakefield	PROPN
eistud-26379	150	15	,	,	PUNCT
eistud-26379	150	16	m.	m.	NOUN
eistud-26379	150	17	j.	j.	PROPN
eistud-26379	150	18	(	(	PUNCT
eistud-26379	150	19	2006	2006	NUM
eistud-26379	150	20	)	)	PUNCT
eistud-26379	150	21	.	.	PUNCT
eistud-26379	151	1	public	public	ADJ
eistud-26379	151	2	policy	policy	NOUN
eistud-26379	151	3	and	and	CCONJ
eistud-26379	151	4	saving	save	VERB
eistud-26379	151	5	for	for	ADP
eistud-26379	151	6	retirement	retirement	NOUN
eistud-26379	151	7	:	:	PUNCT
eistud-26379	151	8	evidence	evidence	NOUN
eistud-26379	151	9	from	from	ADP
eistud-26379	151	10	the	the	DET
eistud-26379	151	11	introduction	introduction	NOUN
eistud-26379	151	12	of	of	ADP
eistud-26379	151	13	stakeholder	stakeholder	NOUN
eistud-26379	151	14	pensions	pension	NOUN
eistud-26379	151	15	in	in	ADP
eistud-26379	151	16	the	the	DET
eistud-26379	151	17	uk	uk	PROPN
eistud-26379	151	18	.	.	PROPN
eistud-26379	151	19	in	in	ADP
eistud-26379	151	20	demenel	demenel	PROPN
eistud-26379	151	21	g.	g.	PROPN
eistud-26379	151	22	;	;	PUNCT
eistud-26379	151	23	p.	p.	NOUN
eistud-26379	151	24	pestieu	pestieu	NOUN
eistud-26379	151	25	and	and	CCONJ
eistud-26379	151	26	r.	r.	PROPN
eistud-26379	151	27	fenge	fenge	PROPN
eistud-26379	151	28	(	(	PUNCT
eistud-26379	151	29	eds	ed	NOUN
eistud-26379	151	30	.	.	PUNCT
eistud-26379	151	31	)	)	PUNCT
eistud-26379	151	32	,	,	PUNCT
eistud-26379	151	33	strategies	strategy	NOUN
eistud-26379	151	34	for	for	ADP
eistud-26379	151	35	pension	pension	NOUN
eistud-26379	151	36	reforms	reform	NOUN
eistud-26379	151	37	,	,	PUNCT
eistud-26379	151	38	cambridge	cambridge	PROPN
eistud-26379	151	39	mit	mit	PROPN
eistud-26379	151	40	press	press	PROPN
eistud-26379	151	41	.	.	PUNCT
eistud-26379	152	1	doi	doi	NOUN
eistud-26379	152	2	:	:	PUNCT
eistud-26379	152	3	10.7551/	10.7551/	NUM
eistud-26379	152	4	mitpress/9780262062725.003.0007	mitpress/9780262062725.003.0007	ADJ
eistud-26379	152	5	https://doi	https://doi	PROPN
eistud-26379	152	6	.	.	PUNCT
eistud-26379	153	1	org/10.7551	org/10.7551	PROPN
eistud-26379	153	2	/	/	SYM
eistud-26379	153	3	mitpress/9780262062725.003.0007	mitpress/9780262062725.003.0007	ADJ
eistud-26379	153	4	daugeliene	daugeliene	NOUN
eistud-26379	153	5	,	,	PUNCT
eistud-26379	153	6	r.	r.	PROPN
eistud-26379	153	7	(	(	PUNCT
eistud-26379	153	8	2016	2016	NUM
eistud-26379	153	9	)	)	PUNCT
eistud-26379	153	10	.	.	PUNCT
eistud-26379	154	1	eu	eu	PROPN
eistud-26379	154	2	's	's	PART
eistud-26379	154	3	political	political	ADJ
eistud-26379	154	4	actions	action	NOUN
eistud-26379	154	5	for	for	ADP
eistud-26379	154	6	the	the	DET
eistud-26379	154	7	enhancement	enhancement	NOUN
eistud-26379	154	8	of	of	ADP
eistud-26379	154	9	macroeconomic	macroeconomic	ADJ
eistud-26379	154	10	stability	stability	NOUN
eistud-26379	154	11	in	in	ADP
eistud-26379	154	12	confrontation	confrontation	NOUN
eistud-26379	154	13	with	with	ADP
eistud-26379	154	14	great	great	ADJ
eistud-26379	154	15	economic	economic	ADJ
eistud-26379	154	16	recession	recession	NOUN
eistud-26379	154	17	.	.	PUNCT
eistud-26379	155	1	entrepreneurship	entrepreneurship	NOUN
eistud-26379	155	2	,	,	PUNCT
eistud-26379	155	3	business	business	NOUN
eistud-26379	155	4	and	and	CCONJ
eistud-26379	155	5	economics	economic	NOUN
eistud-26379	155	6	,	,	PUNCT
eistud-26379	155	7	2(32	2(32	NUM
eistud-26379	155	8	)	)	PUNCT
eistud-26379	155	9	,	,	PUNCT
eistud-26379	155	10	647	647	NUM
eistud-26379	155	11	-	-	SYM
eistud-26379	155	12	663	663	NUM
eistud-26379	155	13	.	.	PUNCT
eistud-26379	156	1	https://doi.org/10.1007/978-3-31927573-4_42	https://doi.org/10.1007/978-3-31927573-4_42	NOUN
eistud-26379	156	2	daugeliene	daugeliene	NOUN
eistud-26379	156	3	,	,	PUNCT
eistud-26379	156	4	r.	r.	PROPN
eistud-26379	156	5	&	&	CCONJ
eistud-26379	156	6	liepinyte	liepinyte	PROPN
eistud-26379	156	7	,	,	PUNCT
eistud-26379	156	8	m.	m.	NOUN
eistud-26379	156	9	(	(	PUNCT
eistud-26379	156	10	2012	2012	NUM
eistud-26379	156	11	)	)	PUNCT
eistud-26379	156	12	.	.	PUNCT
eistud-26379	157	1	interrelation	interrelation	NOUN
eistud-26379	157	2	of	of	ADP
eistud-26379	157	3	misleading	mislead	VERB
eistud-26379	157	4	advertising	advertising	NOUN
eistud-26379	157	5	and	and	CCONJ
eistud-26379	157	6	solutions	solution	NOUN
eistud-26379	157	7	of	of	ADP
eistud-26379	157	8	consumers	consumer	NOUN
eistud-26379	157	9	:	:	PUNCT
eistud-26379	157	10	legal	legal	ADJ
eistud-26379	157	11	regulation	regulation	NOUN
eistud-26379	157	12	and	and	CCONJ
eistud-26379	157	13	institutional	institutional	ADJ
eistud-26379	157	14	background	background	NOUN
eistud-26379	157	15	in	in	ADP
eistud-26379	157	16	lithuania	lithuania	PROPN
eistud-26379	157	17	.	.	PUNCT
eistud-26379	158	1	european	european	ADJ
eistud-26379	158	2	integration	integration	NOUN
eistud-26379	158	3	studies	study	NOUN
eistud-26379	158	4	,	,	PUNCT
eistud-26379	158	5	6	6	NUM
eistud-26379	158	6	,	,	PUNCT
eistud-26379	158	7	192201	192201	NUM
eistud-26379	158	8	.	.	PUNCT
eistud-26379	159	1	https://doi.org/10.5755/j01.eis.0.6.1584	https://doi.org/10.5755/j01.eis.0.6.1584	X
eistud-26379	159	2	disney	disney	PROPN
eistud-26379	159	3	,	,	PUNCT
eistud-26379	159	4	r.	r.	PROPN
eistud-26379	159	5	,	,	PUNCT
eistud-26379	159	6	emmerson	emmerson	PROPN
eistud-26379	159	7	,	,	PUNCT
eistud-26379	159	8	c.	c.	PROPN
eistud-26379	159	9	&	&	CCONJ
eistud-26379	159	10	wakefield	wakefield	PROPN
eistud-26379	159	11	,	,	PUNCT
eistud-26379	159	12	m.	m.	NOUN
eistud-26379	159	13	(	(	PUNCT
eistud-26379	159	14	2008	2008	NUM
eistud-26379	159	15	)	)	PUNCT
eistud-26379	159	16	.	.	PUNCT
eistud-26379	160	1	pension	pension	NOUN
eistud-26379	160	2	provision	provision	NOUN
eistud-26379	160	3	and	and	CCONJ
eistud-26379	160	4	retirement	retirement	NOUN
eistud-26379	160	5	saving	saving	NOUN
eistud-26379	160	6	:	:	PUNCT
eistud-26379	160	7	lessons	lesson	NOUN
eistud-26379	160	8	from	from	ADP
eistud-26379	160	9	the	the	DET
eistud-26379	160	10	united	united	ADJ
eistud-26379	160	11	kingdom	kingdom	PROPN
eistud-26379	160	12	.	.	PUNCT
eistud-26379	161	1	canadian	canadian	ADJ
eistud-26379	161	2	public	public	ADJ
eistud-26379	161	3	policy	policy	NOUN
eistud-26379	161	4	,	,	PUNCT
eistud-26379	161	5	34(supplement	34(supplement	NUM
eistud-26379	161	6	1	1	NUM
eistud-26379	161	7	)	)	PUNCT
eistud-26379	161	8	,	,	PUNCT
eistud-26379	161	9	s155	s155	PROPN
eistud-26379	161	10	-	-	SYM
eistud-26379	161	11	s175	s175	PROPN
eistud-26379	161	12	.	.	PUNCT
eistud-26379	162	1	https://doi	https://doi	PROPN
eistud-26379	162	2	.	.	PUNCT
eistud-26379	162	3	org/10.3138	org/10.3138	PROPN
eistud-26379	162	4	/	/	SYM
eistud-26379	162	5	cpp.34.supplement.s155	cpp.34.supplement.s155	NOUN
eistud-26379	162	6	estonian	estonian	ADJ
eistud-26379	162	7	financial	financial	ADJ
eistud-26379	162	8	supervision	supervision	NOUN
eistud-26379	162	9	and	and	CCONJ
eistud-26379	162	10	resolution	resolution	NOUN
eistud-26379	162	11	authority	authority	NOUN
eistud-26379	162	12	(	(	PUNCT
eistud-26379	162	13	2018	2018	NUM
eistud-26379	162	14	)	)	PUNCT
eistud-26379	162	15	,	,	PUNCT
eistud-26379	162	16	instrument	instrument	NOUN
eistud-26379	162	17	breakdown	breakdown	NOUN
eistud-26379	162	18	of	of	ADP
eistud-26379	162	19	voluntary	voluntary	ADJ
eistud-26379	162	20	pension	pension	NOUN
eistud-26379	162	21	funds	fund	NOUN
eistud-26379	162	22	.	.	PUNCT
eistud-26379	163	1	retrieved	retrieve	VERB
eistud-26379	163	2	on	on	ADP
eistud-26379	163	3	5th	5th	ADJ
eistud-26379	163	4	october	october	PROPN
eistud-26379	163	5	,	,	PUNCT
eistud-26379	163	6	2019	2019	NUM
eistud-26379	163	7	from	from	ADP
eistud-26379	163	8	https://www.fi.ee/koond/eng/invest_koond111.php	https://www.fi.ee/koond/eng/invest_koond111.php	PROPN
eistud-26379	163	9	european	european	PROPN
eistud-26379	163	10	commission	commission	PROPN
eistud-26379	163	11	(	(	PUNCT
eistud-26379	163	12	2018	2018	NUM
eistud-26379	163	13	)	)	PUNCT
eistud-26379	163	14	.	.	PUNCT
eistud-26379	164	1	population	population	NOUN
eistud-26379	164	2	on	on	ADP
eistud-26379	164	3	1	1	NUM
eistud-26379	164	4	january	january	NOUN
eistud-26379	164	5	by	by	ADP
eistud-26379	164	6	age	age	NOUN
eistud-26379	164	7	and	and	CCONJ
eistud-26379	164	8	sex	sex	NOUN
eistud-26379	164	9	.	.	PUNCT
eistud-26379	164	10	retrieved	retrieve	VERB
eistud-26379	164	11	on	on	ADP
eistud-26379	164	12	15th	15th	NOUN
eistud-26379	164	13	of	of	ADP
eistud-26379	164	14	october	october	PROPN
eistud-26379	164	15	,	,	PUNCT
eistud-26379	164	16	2019	2019	NUM
eistud-26379	164	17	from	from	ADP
eistud-26379	164	18	https://appsso.eurostat.ec.europa	https://appsso.eurostat.ec.europa	ADV
eistud-26379	164	19	.	.	PUNCT
eistud-26379	165	1	eu	eu	PROPN
eistud-26379	165	2	/	/	SYM
eistud-26379	165	3	nui	nui	ADJ
eistud-26379	165	4	/	/	SYM
eistud-26379	165	5	show.do?dataset	show.do?dataset	NOUN
eistud-26379	165	6	=	=	SYM
eistud-26379	165	7	demo_pjan&lang	demo_pjan&lang	PROPN
eistud-26379	165	8	=	=	NOUN
eistud-26379	165	9	en	en	ADP
eistud-26379	165	10	fontes	fonte	NOUN
eistud-26379	165	11	,	,	PUNCT
eistud-26379	165	12	a.	a.	NOUN
eistud-26379	165	13	(	(	PUNCT
eistud-26379	165	14	2011	2011	NUM
eistud-26379	165	15	)	)	PUNCT
eistud-26379	165	16	.	.	PUNCT
eistud-26379	166	1	differences	difference	NOUN
eistud-26379	166	2	in	in	ADP
eistud-26379	166	3	the	the	DET
eistud-26379	166	4	likelihood	likelihood	NOUN
eistud-26379	166	5	of	of	ADP
eistud-26379	166	6	ownership	ownership	NOUN
eistud-26379	166	7	of	of	ADP
eistud-26379	166	8	retirement	retirement	NOUN
eistud-26379	166	9	saving	save	VERB
eistud-26379	166	10	assets	asset	NOUN
eistud-26379	166	11	by	by	ADP
eistud-26379	166	12	the	the	DET
eistud-26379	166	13	foreign	foreign	ADJ
eistud-26379	166	14	and	and	CCONJ
eistud-26379	166	15	native	native	ADJ
eistud-26379	166	16	-	-	PUNCT
eistud-26379	166	17	born	bear	VERB
eistud-26379	166	18	.	.	PUNCT
eistud-26379	167	1	journal	journal	NOUN
eistud-26379	167	2	of	of	ADP
eistud-26379	167	3	family	family	NOUN
eistud-26379	167	4	and	and	CCONJ
eistud-26379	167	5	economic	economic	ADJ
eistud-26379	167	6	issues	issue	NOUN
eistud-26379	167	7	,	,	PUNCT
eistud-26379	167	8	32(4	32(4	NUM
eistud-26379	167	9	)	)	PUNCT
eistud-26379	167	10	,	,	PUNCT
eistud-26379	167	11	612	612	NUM
eistud-26379	167	12	-	-	SYM
eistud-26379	167	13	624	624	NUM
eistud-26379	167	14	https://doi	https://doi	NOUN
eistud-26379	167	15	.	.	PUNCT
eistud-26379	168	1	org/10.1007	org/10.1007	PROPN
eistud-26379	168	2	/	/	SYM
eistud-26379	168	3	s10834	s10834	PROPN
eistud-26379	168	4	-	-	PUNCT
eistud-26379	168	5	011	011	NUM
eistud-26379	168	6	-	-	PUNCT
eistud-26379	168	7	9262	9262	NUM
eistud-26379	168	8	-	-	SYM
eistud-26379	168	9	3	3	NUM
eistud-26379	168	10	foster	foster	NOUN
eistud-26379	168	11	,	,	PUNCT
eistud-26379	168	12	l.	l.	PROPN
eistud-26379	168	13	&	&	CCONJ
eistud-26379	168	14	smetherham	smetherham	PROPN
eistud-26379	168	15	,	,	PUNCT
eistud-26379	168	16	j.	j.	PROPN
eistud-26379	168	17	(	(	PUNCT
eistud-26379	168	18	2013	2013	NUM
eistud-26379	168	19	)	)	PUNCT
eistud-26379	168	20	,	,	PUNCT
eistud-26379	168	21	gender	gender	NOUN
eistud-26379	168	22	and	and	CCONJ
eistud-26379	168	23	pensions	pension	NOUN
eistud-26379	168	24	:	:	PUNCT
eistud-26379	168	25	an	an	DET
eistud-26379	168	26	analysis	analysis	NOUN
eistud-26379	168	27	of	of	ADP
eistud-26379	168	28	factors	factor	NOUN
eistud-26379	168	29	affecting	affect	VERB
eistud-26379	168	30	women	woman	NOUN
eistud-26379	168	31	's	's	PART
eistud-26379	168	32	private	private	ADJ
eistud-26379	168	33	pension	pension	NOUN
eistud-26379	168	34	scheme	scheme	NOUN
eistud-26379	168	35	membership	membership	NOUN
eistud-26379	168	36	in	in	ADP
eistud-26379	168	37	the	the	DET
eistud-26379	168	38	united	united	ADJ
eistud-26379	168	39	kingdom	kingdom	PROPN
eistud-26379	168	40	.	.	PUNCT
eistud-26379	169	1	journal	journal	NOUN
eistud-26379	169	2	of	of	ADP
eistud-26379	169	3	aging	age	VERB
eistud-26379	169	4	&	&	CCONJ
eistud-26379	169	5	social	social	ADJ
eistud-26379	169	6	policy	policy	NOUN
eistud-26379	169	7	,	,	PUNCT
eistud-26379	169	8	25	25	NUM
eistud-26379	169	9	(	(	PUNCT
eistud-26379	169	10	3	3	NUM
eistud-26379	169	11	)	)	PUNCT
eistud-26379	169	12	,	,	PUNCT
eistud-26379	169	13	197	197	NUM
eistud-26379	169	14	-	-	SYM
eistud-26379	169	15	217	217	NUM
eistud-26379	169	16	.	.	PUNCT
eistud-26379	170	1	https://doi.org/10.1080/08959420.2013.791783	https://doi.org/10.1080/08959420.2013.791783	PROPN
eistud-26379	170	2	groduma	groduma	PROPN
eistud-26379	170	3	,	,	PUNCT
eistud-26379	170	4	m.	m.	NOUN
eistud-26379	170	5	(	(	PUNCT
eistud-26379	170	6	2002	2002	NUM
eistud-26379	170	7	)	)	PUNCT
eistud-26379	170	8	.	.	PUNCT
eistud-26379	171	1	social	social	ADJ
eistud-26379	171	2	insurance	insurance	NOUN
eistud-26379	171	3	in	in	ADP
eistud-26379	171	4	latvia	latvia	PROPN
eistud-26379	171	5	:	:	PUNCT
eistud-26379	171	6	seeking	seek	VERB
eistud-26379	171	7	balance	balance	NOUN
eistud-26379	171	8	between	between	ADP
eistud-26379	171	9	financial	financial	ADJ
eistud-26379	171	10	stability	stability	NOUN
eistud-26379	171	11	and	and	CCONJ
eistud-26379	171	12	equity	equity	NOUN
eistud-26379	171	13	.	.	PUNCT
eistud-26379	172	1	in	in	ADP
eistud-26379	172	2	:	:	PUNCT
eistud-26379	172	3	european	european	ADJ
eistud-26379	172	4	regional	regional	ADJ
eistud-26379	172	5	meeting	meeting	NOUN
eistud-26379	172	6	"	"	PUNCT
eistud-26379	172	7	new	new	ADJ
eistud-26379	172	8	and	and	CCONJ
eistud-26379	172	9	revised	revise	VERB
eistud-26379	172	10	approaches	approach	NOUN
eistud-26379	172	11	to	to	ADP
eistud-26379	172	12	social	social	ADJ
eistud-26379	172	13	protection	protection	NOUN
eistud-26379	172	14	in	in	ADP
eistud-26379	172	15	europe	europe	PROPN
eistud-26379	172	16	"	"	PUNCT
eistud-26379	172	17	.	.	PUNCT
eistud-26379	173	1	budapest	budapest	PROPN
eistud-26379	173	2	,	,	PUNCT
eistud-26379	173	3	13	13	NUM
eistud-26379	173	4	15	15	NUM
eistud-26379	173	5	november	november	NOUN
eistud-26379	173	6	2002	2002	NUM
eistud-26379	173	7	.	.	PUNCT
eistud-26379	174	1	[	[	X
eistud-26379	174	2	online	online	X
eistud-26379	174	3	]	]	X
eistud-26379	174	4	available	available	ADJ
eistud-26379	174	5	:	:	PUNCT
eistud-26379	174	6	http://www.issa.int/html/pdf/budapest02/2groduma.pdf	http://www.issa.int/html/pdf/budapest02/2groduma.pdf	PROPN
eistud-26379	174	7	hayashi	hayashi	PROPN
eistud-26379	174	8	,	,	PUNCT
eistud-26379	174	9	f.	f.	PROPN
eistud-26379	174	10	,	,	PUNCT
eistud-26379	174	11	ito	ito	PROPN
eistud-26379	174	12	,	,	PUNCT
eistud-26379	174	13	t.	t.	PROPN
eistud-26379	174	14	&	&	CCONJ
eistud-26379	174	15	slemrod	slemrod	PROPN
eistud-26379	174	16	,	,	PUNCT
eistud-26379	174	17	j.	j.	PROPN
eistud-26379	174	18	(	(	PUNCT
eistud-26379	174	19	1988	1988	NUM
eistud-26379	174	20	)	)	PUNCT
eistud-26379	174	21	.	.	PUNCT
eistud-26379	175	1	housing	housing	NOUN
eistud-26379	175	2	finance	finance	NOUN
eistud-26379	175	3	imperfections	imperfection	NOUN
eistud-26379	175	4	,	,	PUNCT
eistud-26379	175	5	taxation	taxation	NOUN
eistud-26379	175	6	,	,	PUNCT
eistud-26379	175	7	and	and	CCONJ
eistud-26379	175	8	private	private	ADJ
eistud-26379	175	9	saving	saving	NOUN
eistud-26379	175	10	:	:	PUNCT
eistud-26379	175	11	a	a	DET
eistud-26379	175	12	comparative	comparative	ADJ
eistud-26379	175	13	simulation	simulation	NOUN
eistud-26379	175	14	analysis	analysis	NOUN
eistud-26379	175	15	of	of	ADP
eistud-26379	175	16	the	the	DET
eistud-26379	175	17	united	united	PROPN
eistud-26379	175	18	states	states	PROPN
eistud-26379	175	19	and	and	CCONJ
eistud-26379	175	20	japan	japan	PROPN
eistud-26379	175	21	.	.	PUNCT
eistud-26379	176	1	journal	journal	PROPN
eistud-26379	176	2	of	of	ADP
eistud-26379	176	3	the	the	DET
eistud-26379	176	4	japanese	japanese	ADJ
eistud-26379	176	5	and	and	CCONJ
eistud-26379	176	6	international	international	ADJ
eistud-26379	176	7	economies	economy	NOUN
eistud-26379	176	8	,	,	PUNCT
eistud-26379	176	9	2(3	2(3	NUM
eistud-26379	176	10	)	)	PUNCT
eistud-26379	176	11	,	,	PUNCT
eistud-26379	176	12	215	215	NUM
eistud-26379	176	13	-	-	SYM
eistud-26379	176	14	238	238	NUM
eistud-26379	176	15	.	.	PUNCT
eistud-26379	177	1	https://doi	https://doi	NOUN
eistud-26379	177	2	.	.	PUNCT
eistud-26379	177	3	org/10.1016/0889	org/10.1016/0889	NOUN
eistud-26379	177	4	-	-	PUNCT
eistud-26379	177	5	1583(88)90011	1583(88)90011	NUM
eistud-26379	177	6	-	-	PUNCT
eistud-26379	177	7	1	1	NUM
eistud-26379	177	8	holzmann	holzmann	NOUN
eistud-26379	177	9	,	,	PUNCT
eistud-26379	177	10	r.	r.	PROPN
eistud-26379	177	11	(	(	PUNCT
eistud-26379	177	12	2012	2012	NUM
eistud-26379	177	13	)	)	PUNCT
eistud-26379	177	14	.	.	PUNCT
eistud-26379	178	1	global	global	ADJ
eistud-26379	178	2	pension	pension	NOUN
eistud-26379	178	3	systems	system	NOUN
eistud-26379	178	4	and	and	CCONJ
eistud-26379	178	5	their	their	PRON
eistud-26379	178	6	reform	reform	NOUN
eistud-26379	178	7	:	:	PUNCT
eistud-26379	178	8	worldwide	worldwide	ADJ
eistud-26379	178	9	drivers	driver	NOUN
eistud-26379	178	10	,	,	PUNCT
eistud-26379	178	11	trends	trend	NOUN
eistud-26379	178	12	,	,	PUNCT
eistud-26379	178	13	and	and	CCONJ
eistud-26379	178	14	challenges	challenge	NOUN
eistud-26379	178	15	.	.	PUNCT
eistud-26379	179	1	social	social	ADJ
eistud-26379	179	2	protection	protection	PROPN
eistud-26379	179	3	&	&	CCONJ
eistud-26379	179	4	labor	labor	PROPN
eistud-26379	179	5	discussion	discussion	NOUN
eistud-26379	179	6	paper	paper	PROPN
eistud-26379	179	7	1213	1213	NUM
eistud-26379	179	8	.	.	PUNCT
eistud-26379	180	1	the	the	DET
eistud-26379	180	2	world	world	PROPN
eistud-26379	180	3	bank	bank	PROPN
eistud-26379	180	4	.	.	PUNCT
eistud-26379	181	1	27	27	NUM
eistud-26379	181	2	p.	p.	PROPN
eistud-26379	181	3	kumar	kumar	PROPN
eistud-26379	181	4	,	,	PUNCT
eistud-26379	181	5	s.	s.	PROPN
eistud-26379	181	6	,	,	PUNCT
eistud-26379	181	7	tomar	tomar	PROPN
eistud-26379	181	8	,	,	PUNCT
eistud-26379	181	9	s.	s.	PROPN
eistud-26379	181	10	&	&	CCONJ
eistud-26379	181	11	verma	verma	PROPN
eistud-26379	181	12	,	,	PUNCT
eistud-26379	181	13	d.	d.	PROPN
eistud-26379	181	14	(	(	PUNCT
eistud-26379	181	15	2019	2019	NUM
eistud-26379	181	16	)	)	PUNCT
eistud-26379	181	17	.	.	PUNCT
eistud-26379	182	1	women	woman	NOUN
eistud-26379	182	2	's	's	PART
eistud-26379	182	3	financial	financial	ADJ
eistud-26379	182	4	planning	planning	NOUN
eistud-26379	182	5	for	for	ADP
eistud-26379	182	6	retirement	retirement	NOUN
eistud-26379	182	7	:	:	PUNCT
eistud-26379	182	8	systematic	systematic	ADJ
eistud-26379	182	9	literature	literature	PROPN
eistud-26379	182	10	review	review	NOUN
eistud-26379	182	11	and	and	CCONJ
eistud-26379	182	12	future	future	ADJ
eistud-26379	182	13	research	research	NOUN
eistud-26379	182	14	agenda	agenda	NOUN
eistud-26379	182	15	.	.	PUNCT
eistud-26379	183	1	international	international	ADJ
eistud-26379	183	2	journal	journal	PROPN
eistud-26379	183	3	of	of	ADP
eistud-26379	183	4	bank	bank	PROPN
eistud-26379	183	5	marketing	marketing	NOUN
eistud-26379	183	6	,	,	PUNCT
eistud-26379	183	7	37(1	37(1	NUM
eistud-26379	183	8	)	)	PUNCT
eistud-26379	183	9	,	,	PUNCT
eistud-26379	183	10	120	120	NUM
eistud-26379	183	11	-	-	SYM
eistud-26379	183	12	141	141	NUM
eistud-26379	183	13	.	.	PUNCT
eistud-26379	184	1	https://doi.org/10.1108/ijbm-08-2017-0165	https://doi.org/10.1108/ijbm-08-2017-0165	PROPN
eistud-26379	184	2	jurevičienė	jurevičienė	PROPN
eistud-26379	184	3	,	,	PUNCT
eistud-26379	184	4	d.	d.	PROPN
eistud-26379	184	5	&	&	CCONJ
eistud-26379	184	6	volkova	volkova	PROPN
eistud-26379	184	7	,	,	PUNCT
eistud-26379	184	8	m.	m.	NOUN
eistud-26379	184	9	(	(	PUNCT
eistud-26379	184	10	2014	2014	NUM
eistud-26379	184	11	)	)	PUNCT
eistud-26379	184	12	.	.	PUNCT
eistud-26379	185	1	evaluation	evaluation	NOUN
eistud-26379	185	2	of	of	ADP
eistud-26379	185	3	the	the	DET
eistud-26379	185	4	3	3	NUM
eistud-26379	185	5	pillar	pillar	NOUN
eistud-26379	185	6	pension	pension	NOUN
eistud-26379	185	7	funds	fund	NOUN
eistud-26379	185	8	in	in	ADP
eistud-26379	185	9	lithuania	lithuania	PROPN
eistud-26379	185	10	.	.	PUNCT
eistud-26379	186	1	journal	journal	PROPN
eistud-26379	186	2	of	of	ADP
eistud-26379	186	3	business	business	NOUN
eistud-26379	186	4	economics	economic	NOUN
eistud-26379	186	5	&	&	CCONJ
eistud-26379	186	6	management	management	NOUN
eistud-26379	186	7	.	.	PUNCT
eistud-26379	187	1	15(4	15(4	NUM
eistud-26379	187	2	)	)	PUNCT
eistud-26379	187	3	,	,	PUNCT
eistud-26379	187	4	684-707.le	684-707.le	NUM
eistud-26379	187	5	blanc	blanc	NOUN
eistud-26379	187	6	,	,	PUNCT
eistud-26379	187	7	j.	j.	PROPN
eistud-26379	187	8	(	(	PUNCT
eistud-26379	187	9	2011	2011	NUM
eistud-26379	187	10	)	)	PUNCT
eistud-26379	187	11	.	.	PUNCT
eistud-26379	188	1	the	the	DET
eistud-26379	188	2	third	third	ADJ
eistud-26379	188	3	pillar	pillar	NOUN
eistud-26379	188	4	in	in	ADP
eistud-26379	188	5	references	reference	NOUN
eistud-26379	188	6	155	155	NUM
eistud-26379	188	7	european	european	ADJ
eistud-26379	188	8	integrat	integrat	NOUN
eistud-26379	188	9	ion	ion	NOUN
eistud-26379	188	10	studies	study	NOUN
eistud-26379	188	11	2020/14	2020/14	NUM
eistud-26379	188	12	europe	europe	NOUN
eistud-26379	188	13	:	:	PUNCT
eistud-26379	188	14	institutional	institutional	ADJ
eistud-26379	188	15	factors	factor	NOUN
eistud-26379	188	16	and	and	CCONJ
eistud-26379	188	17	individual	individual	ADJ
eistud-26379	188	18	decisions	decision	NOUN
eistud-26379	188	19	,	,	PUNCT
eistud-26379	188	20	bundesbank	bundesbank	PROPN
eistud-26379	188	21	series	series	PROPN
eistud-26379	188	22	1	1	NUM
eistud-26379	188	23	discussion	discussion	NOUN
eistud-26379	188	24	paper	paper	NOUN
eistud-26379	188	25	no	no	NOUN
eistud-26379	188	26	.	.	PUNCT
eistud-26379	188	27	2011,09	2011,09	NUM
eistud-26379	188	28	.	.	PUNCT
eistud-26379	189	1	available	available	ADJ
eistud-26379	189	2	at	at	ADP
eistud-26379	189	3	ssrn	ssrn	NOUN
eistud-26379	189	4	:	:	PUNCT
eistud-26379	189	5	https://ssrn.com/	https://ssrn.com/	ADJ
eistud-26379	189	6	abstract=2785399medaiskis	abstract=2785399medaiskis	PROPN
eistud-26379	189	7	,	,	PUNCT
eistud-26379	189	8	t.	t.	PROPN
eistud-26379	189	9	(	(	PUNCT
eistud-26379	189	10	2001	2001	NUM
eistud-26379	189	11	)	)	PUNCT
eistud-26379	189	12	.	.	PUNCT
eistud-26379	190	1	changing	change	VERB
eistud-26379	190	2	the	the	DET
eistud-26379	190	3	financing	financing	NOUN
eistud-26379	190	4	of	of	ADP
eistud-26379	190	5	the	the	DET
eistud-26379	190	6	lithuanian	lithuanian	ADJ
eistud-26379	190	7	pensions	pension	NOUN
eistud-26379	190	8	.	.	PUNCT
eistud-26379	191	1	international	international	ADJ
eistud-26379	191	2	social	social	ADJ
eistud-26379	191	3	security	security	NOUN
eistud-26379	191	4	review	review	NOUN
eistud-26379	191	5	.	.	PUNCT
eistud-26379	192	1	54(2	54(2	NUM
eistud-26379	192	2	-	-	PUNCT
eistud-26379	192	3	3	3	NUM
eistud-26379	192	4	)	)	PUNCT
eistud-26379	192	5	,	,	PUNCT
eistud-26379	192	6	127	127	NUM
eistud-26379	192	7	-	-	SYM
eistud-26379	192	8	137	137	NUM
eistud-26379	192	9	.	.	PUNCT
eistud-26379	193	1	https://doi.org/10.3846/16111699.2014.951956	https://doi.org/10.3846/16111699.2014.951956	PROPN
eistud-26379	193	2	oecd	oecd	PROPN
eistud-26379	193	3	(	(	PUNCT
eistud-26379	193	4	2011	2011	NUM
eistud-26379	193	5	)	)	PUNCT
eistud-26379	193	6	.	.	PUNCT
eistud-26379	194	1	estonia	estonia	PROPN
eistud-26379	194	2	:	:	PUNCT
eistud-26379	194	3	review	review	NOUN
eistud-26379	194	4	of	of	ADP
eistud-26379	194	5	the	the	DET
eistud-26379	194	6	private	private	ADJ
eistud-26379	194	7	pension	pension	NOUN
eistud-26379	194	8	systems	system	NOUN
eistud-26379	194	9	,	,	PUNCT
eistud-26379	194	10	oecd	oecd	PROPN
eistud-26379	194	11	publishing	publishing	NOUN
eistud-26379	194	12	,	,	PUNCT
eistud-26379	194	13	https://www	https://www	PROPN
eistud-26379	194	14	.	.	PUNCT
eistud-26379	195	1	oecd.org/daf/fin/private-pensions/49498084.pdf	oecd.org/daf/fin/private-pensions/49498084.pdf	NUM
eistud-26379	195	2	oecd	oecd	PROPN
eistud-26379	195	3	(	(	PUNCT
eistud-26379	195	4	2019	2019	NUM
eistud-26379	195	5	)	)	PUNCT
eistud-26379	195	6	,	,	PUNCT
eistud-26379	195	7	financial	financial	ADJ
eistud-26379	195	8	incentives	incentive	NOUN
eistud-26379	195	9	for	for	ADP
eistud-26379	195	10	funded	fund	VERB
eistud-26379	195	11	private	private	ADJ
eistud-26379	195	12	pension	pension	NOUN
eistud-26379	195	13	plans	plan	NOUN
eistud-26379	195	14	,	,	PUNCT
eistud-26379	195	15	oecd	oecd	PROPN
eistud-26379	195	16	publishing	publishing	NOUN
eistud-26379	195	17	,	,	PUNCT
eistud-26379	195	18	https://	https://	PROPN
eistud-26379	195	19	www.oecd.org/pensions/private-pensions/financial-incentives-for-funded-pension-plansin-oecd-countries-2019.pdf	www.oecd.org/pensions/private-pensions/financial-incentives-for-funded-pension-plansin-oecd-countries-2019.pdf	VERB
eistud-26379	195	20	oecd	oecd	PROPN
eistud-26379	195	21	(	(	PUNCT
eistud-26379	195	22	2019	2019	NUM
eistud-26379	195	23	)	)	PUNCT
eistud-26379	195	24	,	,	PUNCT
eistud-26379	195	25	pensions	pension	NOUN
eistud-26379	195	26	at	at	ADP
eistud-26379	195	27	a	a	DET
eistud-26379	195	28	glance	glance	NOUN
eistud-26379	195	29	2019	2019	NUM
eistud-26379	195	30	:	:	PUNCT
eistud-26379	195	31	oecd	oecd	PROPN
eistud-26379	195	32	and	and	CCONJ
eistud-26379	195	33	g20	g20	NOUN
eistud-26379	195	34	indicators	indicator	NOUN
eistud-26379	195	35	,	,	PUNCT
eistud-26379	195	36	oecd	oecd	PROPN
eistud-26379	195	37	publishing	publishing	NOUN
eistud-26379	195	38	,	,	PUNCT
eistud-26379	195	39	paris	paris	PROPN
eistud-26379	195	40	,	,	PUNCT
eistud-26379	195	41	https://doi.org/10.1787/b6d3dcfc-en	https://doi.org/10.1787/b6d3dcfc-en	NOUN
eistud-26379	195	42	.	.	PUNCT
eistud-26379	196	1	parliament	parliament	NOUN
eistud-26379	196	2	of	of	ADP
eistud-26379	196	3	republic	republic	NOUN
eistud-26379	196	4	of	of	ADP
eistud-26379	196	5	estonia	estonia	PROPN
eistud-26379	196	6	,	,	PUNCT
eistud-26379	196	7	1999	1999	NUM
eistud-26379	196	8	.	.	PUNCT
eistud-26379	197	1	income	income	NOUN
eistud-26379	197	2	tax	tax	PROPN
eistud-26379	197	3	act	act	PROPN
eistud-26379	197	4	,	,	PUNCT
eistud-26379	197	5	rt	rt	PROPN
eistud-26379	197	6	i	i	PRON
eistud-26379	197	7	1999	1999	NUM
eistud-26379	197	8	,	,	PUNCT
eistud-26379	197	9	101	101	NUM
eistud-26379	197	10	,	,	PUNCT
eistud-26379	197	11	903	903	NUM
eistud-26379	197	12	,	,	PUNCT
eistud-26379	197	13	https://www.riigiteataja.ee/en/eli/530012014003/consolide	https://www.riigiteataja.ee/en/eli/530012014003/consolide	NOUN
eistud-26379	197	14	parliament	parliament	NOUN
eistud-26379	197	15	of	of	ADP
eistud-26379	197	16	republic	republic	NOUN
eistud-26379	197	17	of	of	ADP
eistud-26379	197	18	latvia	latvia	PROPN
eistud-26379	197	19	,	,	PUNCT
eistud-26379	197	20	1993	1993	NUM
eistud-26379	197	21	.	.	PUNCT
eistud-26379	198	1	law	law	NOUN
eistud-26379	198	2	on	on	ADP
eistud-26379	198	3	personal	personal	ADJ
eistud-26379	198	4	income	income	NOUN
eistud-26379	198	5	tax	tax	NOUN
eistud-26379	198	6	(	(	PUNCT
eistud-26379	198	7	latvia	latvia	PROPN
eistud-26379	198	8	)	)	PUNCT
eistud-26379	198	9	,	,	PUNCT
eistud-26379	198	10	accepted	accept	VERB
eistud-26379	198	11	on	on	ADP
eistud-26379	198	12	11.05.1993	11.05.1993	NUM
eistud-26379	198	13	,	,	PUNCT
eistud-26379	198	14	https://likumi.lv/ta/en/en/id/56880on-personal-income-tax	https://likumi.lv/ta/en/en/id/56880on-personal-income-tax	NOUN
eistud-26379	198	15	parliament	parliament	NOUN
eistud-26379	198	16	of	of	ADP
eistud-26379	198	17	republic	republic	NOUN
eistud-26379	198	18	of	of	ADP
eistud-26379	198	19	lithuania	lithuania	PROPN
eistud-26379	198	20	,	,	PUNCT
eistud-26379	198	21	2002	2002	NUM
eistud-26379	198	22	.	.	PUNCT
eistud-26379	199	1	republic	republic	PROPN
eistud-26379	199	2	of	of	ADP
eistud-26379	199	3	lithuania	lithuania	PROPN
eistud-26379	199	4	law	law	PROPN
eistud-26379	199	5	on	on	ADP
eistud-26379	199	6	personal	personal	ADJ
eistud-26379	199	7	income	income	NOUN
eistud-26379	199	8	tax	tax	NOUN
eistud-26379	199	9	,	,	PUNCT
eistud-26379	199	10	nix-1007	nix-1007	NOUN
eistud-26379	199	11	,	,	PUNCT
eistud-26379	199	12	adopted	adopt	VERB
eistud-26379	199	13	on	on	ADP
eistud-26379	199	14	02/07/2002	02/07/2002	NUM
eistud-26379	199	15	,	,	PUNCT
eistud-26379	199	16	https://e-seimas.lrs.lt/portal/	https://e-seimas.lrs.lt/portal/	ADP
eistud-26379	199	17	legalact	legalact	NOUN
eistud-26379	199	18	/	/	SYM
eistud-26379	199	19	lt	lt	NOUN
eistud-26379	199	20	/	/	SYM
eistud-26379	199	21	tad	tad	NOUN
eistud-26379	199	22	/	/	SYM
eistud-26379	199	23	tais.319033?jfwid	tais.319033?jfwid	NOUN
eistud-26379	199	24	=	=	SYM
eistud-26379	199	25	rivwzvpvg	rivwzvpvg	NOUN
eistud-26379	199	26	rajevska	rajevska	NOUN
eistud-26379	199	27	,	,	PUNCT
eistud-26379	199	28	o.	o.	PROPN
eistud-26379	199	29	(	(	PUNCT
eistud-26379	199	30	2016	2016	NUM
eistud-26379	199	31	)	)	PUNCT
eistud-26379	199	32	.	.	PUNCT
eistud-26379	200	1	adequacy	adequacy	NOUN
eistud-26379	200	2	and	and	CCONJ
eistud-26379	200	3	equity	equity	NOUN
eistud-26379	200	4	of	of	ADP
eistud-26379	200	5	pensions	pension	NOUN
eistud-26379	200	6	as	as	ADP
eistud-26379	200	7	a	a	DET
eistud-26379	200	8	function	function	NOUN
eistud-26379	200	9	of	of	ADP
eistud-26379	200	10	pension	pension	NOUN
eistud-26379	200	11	system	system	NOUN
eistud-26379	200	12	institutional	institutional	ADJ
eistud-26379	200	13	design	design	NOUN
eistud-26379	200	14	:	:	PUNCT
eistud-26379	200	15	a	a	DET
eistud-26379	200	16	case	case	NOUN
eistud-26379	200	17	of	of	ADP
eistud-26379	200	18	the	the	DET
eistud-26379	200	19	baltic	baltic	ADJ
eistud-26379	200	20	states	state	NOUN
eistud-26379	200	21	,	,	PUNCT
eistud-26379	200	22	doctoral	doctoral	ADJ
eistud-26379	200	23	dissertation	dissertation	NOUN
eistud-26379	200	24	,	,	PUNCT
eistud-26379	200	25	university	university	PROPN
eistud-26379	200	26	of	of	ADP
eistud-26379	200	27	latvia	latvia	PROPN
eistud-26379	200	28	ricci	ricci	PROPN
eistud-26379	200	29	,	,	PUNCT
eistud-26379	200	30	o.	o.	PROPN
eistud-26379	200	31	&	&	CCONJ
eistud-26379	200	32	caretelli	caretelli	PROPN
eistud-26379	200	33	,	,	PUNCT
eistud-26379	200	34	m.	m.	NOUN
eistud-26379	200	35	(	(	PUNCT
eistud-26379	200	36	2017	2017	NUM
eistud-26379	200	37	)	)	PUNCT
eistud-26379	200	38	.	.	PUNCT
eistud-26379	201	1	financial	financial	ADJ
eistud-26379	201	2	literacy	literacy	NOUN
eistud-26379	201	3	,	,	PUNCT
eistud-26379	201	4	trust	trust	NOUN
eistud-26379	201	5	and	and	CCONJ
eistud-26379	201	6	retirement	retirement	NOUN
eistud-26379	201	7	planning	planning	NOUN
eistud-26379	201	8	.	.	PUNCT
eistud-26379	202	1	journal	journal	PROPN
eistud-26379	202	2	of	of	ADP
eistud-26379	202	3	pension	pension	NOUN
eistud-26379	202	4	economics	economic	NOUN
eistud-26379	202	5	and	and	CCONJ
eistud-26379	202	6	finance	finance	NOUN
eistud-26379	202	7	,	,	PUNCT
eistud-26379	202	8	16(1	16(1	NUM
eistud-26379	202	9	)	)	PUNCT
eistud-26379	202	10	,	,	PUNCT
eistud-26379	202	11	43	43	NUM
eistud-26379	202	12	-	-	SYM
eistud-26379	202	13	64	64	NUM
eistud-26379	202	14	.	.	PUNCT
eistud-26379	203	1	sørensen	sørensen	NOUN
eistud-26379	203	2	,	,	PUNCT
eistud-26379	203	3	o.	o.	PROPN
eistud-26379	203	4	b.	b.	PROPN
eistud-26379	203	5	,	,	PUNCT
eistud-26379	203	6	billig	billig	PROPN
eistud-26379	203	7	,	,	PUNCT
eistud-26379	203	8	a.	a.	PROPN
eistud-26379	203	9	,	,	PUNCT
eistud-26379	203	10	lever	lever	NOUN
eistud-26379	203	11	,	,	PUNCT
eistud-26379	203	12	m.	m.	NOUN
eistud-26379	203	13	,	,	PUNCT
eistud-26379	203	14	menard	menard	PROPN
eistud-26379	203	15	,	,	PUNCT
eistud-26379	203	16	j.-c	j.-c	PROPN
eistud-26379	203	17	.	.	PUNCT
eistud-26379	204	1	&	&	CCONJ
eistud-26379	205	1	settergren	settergren	PROPN
eistud-26379	205	2	,	,	PUNCT
eistud-26379	205	3	o.	o.	PROPN
eistud-26379	205	4	(	(	PUNCT
eistud-26379	205	5	2016	2016	NUM
eistud-26379	205	6	)	)	PUNCT
eistud-26379	205	7	.	.	PUNCT
eistud-26379	206	1	the	the	DET
eistud-26379	206	2	interaction	interaction	NOUN
eistud-26379	206	3	of	of	ADP
eistud-26379	206	4	pillars	pillar	NOUN
eistud-26379	206	5	in	in	ADP
eistud-26379	206	6	multi	multi	ADJ
eistud-26379	206	7	-	-	ADJ
eistud-26379	206	8	pillar	pillar	ADJ
eistud-26379	206	9	pension	pension	NOUN
eistud-26379	206	10	systems	system	NOUN
eistud-26379	206	11	:	:	PUNCT
eistud-26379	206	12	a	a	DET
eistud-26379	206	13	comparison	comparison	NOUN
eistud-26379	206	14	of	of	ADP
eistud-26379	206	15	canada	canada	PROPN
eistud-26379	206	16	,	,	PUNCT
eistud-26379	206	17	denmark	denmark	PROPN
eistud-26379	206	18	,	,	PUNCT
eistud-26379	206	19	netherlands	netherlands	PROPN
eistud-26379	206	20	and	and	CCONJ
eistud-26379	206	21	sweden	sweden	PROPN
eistud-26379	206	22	.	.	PUNCT
eistud-26379	207	1	international	international	ADJ
eistud-26379	207	2	social	social	ADJ
eistud-26379	207	3	security	security	NOUN
eistud-26379	207	4	review	review	NOUN
eistud-26379	207	5	.	.	PUNCT
eistud-26379	208	1	69(2	69(2	X
eistud-26379	208	2	)	)	PUNCT
eistud-26379	208	3	,	,	PUNCT
eistud-26379	208	4	53	53	NUM
eistud-26379	208	5	-	-	SYM
eistud-26379	208	6	84	84	NUM
eistud-26379	208	7	.	.	PUNCT
eistud-26379	209	1	https://doi	https://doi	PROPN
eistud-26379	209	2	.	.	PUNCT
eistud-26379	209	3	org/10.1017	org/10.1017	CCONJ
eistud-26379	209	4	/	/	SYM
eistud-26379	209	5	s1474747215000177	s1474747215000177	VERB
eistud-26379	209	6	the	the	DET
eistud-26379	209	7	financial	financial	ADJ
eistud-26379	209	8	and	and	CCONJ
eistud-26379	209	9	capital	capital	NOUN
eistud-26379	209	10	market	market	NOUN
eistud-26379	209	11	commission	commission	NOUN
eistud-26379	209	12	in	in	ADP
eistud-26379	209	13	latvia	latvia	PROPN
eistud-26379	209	14	(	(	PUNCT
eistud-26379	209	15	2019	2019	NUM
eistud-26379	209	16	)	)	PUNCT
eistud-26379	209	17	,	,	PUNCT
eistud-26379	209	18	operations	operation	NOUN
eistud-26379	209	19	of	of	ADP
eistud-26379	209	20	private	private	ADJ
eistud-26379	209	21	pension	pension	NOUN
eistud-26379	209	22	funds	fund	NOUN
eistud-26379	209	23	.	.	PUNCT
eistud-26379	210	1	retrieved	retrieve	VERB
eistud-26379	210	2	on	on	ADP
eistud-26379	210	3	5th	5th	ADJ
eistud-26379	210	4	march	march	NOUN
eistud-26379	210	5	,	,	PUNCT
eistud-26379	210	6	2020	2020	NUM
eistud-26379	210	7	from	from	ADP
eistud-26379	210	8	https://www.fktk.lv/	https://www.fktk.lv/	PUNCT
eistud-26379	210	9	en	en	X
eistud-26379	210	10	/	/	SYM
eistud-26379	210	11	statistics	statistic	NOUN
eistud-26379	210	12	/	/	SYM
eistud-26379	210	13	pension	pension	NOUN
eistud-26379	210	14	-	-	PUNCT
eistud-26379	210	15	funds	fund	NOUN
eistud-26379	210	16	/	/	SYM
eistud-26379	210	17	quarterly	quarterly	ADJ
eistud-26379	210	18	-	-	PUNCT
eistud-26379	210	19	reports/	reports/	NOUN
eistud-26379	210	20	vivel	vivel	NOUN
eistud-26379	210	21	-	-	PUNCT
eistud-26379	210	22	búa	búa	PROPN
eistud-26379	210	23	,	,	PUNCT
eistud-26379	210	24	m.	m.	NOUN
eistud-26379	210	25	,	,	PUNCT
eistud-26379	210	26	rey	rey	PROPN
eistud-26379	210	27	-	-	PUNCT
eistud-26379	210	28	ares	ares	PROPN
eistud-26379	210	29	,	,	PUNCT
eistud-26379	210	30	l.	l.	PROPN
eistud-26379	210	31	,	,	PUNCT
eistud-26379	210	32	lado	lado	PROPN
eistud-26379	210	33	-	-	PUNCT
eistud-26379	210	34	sestayo	sestayo	PROPN
eistud-26379	210	35	,	,	PUNCT
eistud-26379	210	36	r.	r.	PROPN
eistud-26379	210	37	&	&	CCONJ
eistud-26379	210	38	fernández	fernández	PROPN
eistud-26379	210	39	-	-	PUNCT
eistud-26379	210	40	lópez	lópez	PROPN
eistud-26379	210	41	,	,	PUNCT
eistud-26379	210	42	s.	s.	PROPN
eistud-26379	210	43	(	(	PUNCT
eistud-26379	210	44	2019	2019	NUM
eistud-26379	210	45	)	)	PUNCT
eistud-26379	210	46	.	.	PUNCT
eistud-26379	211	1	financial	financial	ADJ
eistud-26379	211	2	planning	planning	NOUN
eistud-26379	211	3	for	for	ADP
eistud-26379	211	4	retirement	retirement	NOUN
eistud-26379	211	5	:	:	PUNCT
eistud-26379	211	6	the	the	DET
eistud-26379	211	7	role	role	NOUN
eistud-26379	211	8	of	of	ADP
eistud-26379	211	9	income	income	NOUN
eistud-26379	211	10	.	.	PUNCT
eistud-26379	212	1	international	international	ADJ
eistud-26379	212	2	journal	journal	PROPN
eistud-26379	212	3	of	of	ADP
eistud-26379	212	4	bank	bank	PROPN
eistud-26379	212	5	marketing	marketing	NOUN
eistud-26379	212	6	,	,	PUNCT
eistud-26379	212	7	37(6	37(6	NUM
eistud-26379	212	8	)	)	PUNCT
eistud-26379	212	9	,	,	PUNCT
eistud-26379	212	10	1419	1419	NUM
eistud-26379	212	11	-	-	SYM
eistud-26379	212	12	1440	1440	NUM
eistud-26379	212	13	.	.	PUNCT
eistud-26379	213	1	https://doi.org/10.1108/ijbm-09-2018-0253	https://doi.org/10.1108/ijbm-09-2018-0253	X
eistud-26379	213	2	about	about	ADP
eistud-26379	213	3	the	the	DET
eistud-26379	213	4	authors	author	NOUN
eistud-26379	213	5	dundure	dundure	VERB
eistud-26379	213	6	evija	evija	NOUN
eistud-26379	213	7	master	master	NOUN
eistud-26379	213	8	of	of	ADP
eistud-26379	213	9	business	business	PROPN
eistud-26379	213	10	administration	administration	PROPN
eistud-26379	213	11	,	,	PUNCT
eistud-26379	213	12	doctoral	doctoral	ADJ
eistud-26379	213	13	student	student	NOUN
eistud-26379	213	14	university	university	PROPN
eistud-26379	213	15	of	of	ADP
eistud-26379	213	16	latvia	latvia	PROPN
eistud-26379	213	17	fields	field	NOUN
eistud-26379	213	18	of	of	ADP
eistud-26379	213	19	interests	interest	NOUN
eistud-26379	213	20	voluntary	voluntary	ADJ
eistud-26379	213	21	savings	saving	NOUN
eistud-26379	213	22	role	role	NOUN
eistud-26379	213	23	in	in	ADP
eistud-26379	213	24	pension	pension	NOUN
eistud-26379	213	25	system	system	NOUN
eistud-26379	213	26	adequacy	adequacy	NOUN
eistud-26379	213	27	.	.	PUNCT
eistud-26379	214	1	address	address	PROPN
eistud-26379	214	2	aspazijas	aspazijas	PROPN
eistud-26379	214	3	bulv	bulv	NOUN
eistud-26379	214	4	.	.	PUNCT
eistud-26379	215	1	5	5	NUM
eistud-26379	215	2	,	,	PUNCT
eistud-26379	215	3	riga	riga	ADJ
eistud-26379	215	4	,	,	PUNCT
eistud-26379	215	5	latvia	latvia	PROPN
eistud-26379	215	6	,	,	PUNCT
eistud-26379	215	7	lv	lv	PROPN
eistud-26379	215	8	1050	1050	NUM
eistud-26379	215	9	phone	phone	NOUN
eistud-26379	215	10	+37129493458	+37129493458	NOUN
eistud-26379	215	11	e	e	NOUN
eistud-26379	215	12	-	-	NOUN
eistud-26379	215	13	mail	mail	NOUN
eistud-26379	215	14	:	:	PUNCT
eistud-26379	215	15	dundure.evija@gmail.com	dundure.evija@gmail.com	X
eistud-26379	215	16	biruta	biruta	VERB
eistud-26379	215	17	sloka	sloka	ADJ
eistud-26379	215	18	dr.oec	dr.oec	PROPN
eistud-26379	215	19	.	.	PROPN
eistud-26379	215	20	professor	professor	PROPN
eistud-26379	215	21	university	university	PROPN
eistud-26379	215	22	of	of	ADP
eistud-26379	215	23	latvia	latvia	PROPN
eistud-26379	215	24	fields	field	NOUN
eistud-26379	215	25	of	of	ADP
eistud-26379	215	26	interests	interest	NOUN
eistud-26379	215	27	multivariate	multivariate	VERB
eistud-26379	215	28	data	datum	NOUN
eistud-26379	215	29	analysis	analysis	NOUN
eistud-26379	215	30	,	,	PUNCT
eistud-26379	215	31	social	social	ADJ
eistud-26379	215	32	marketing	marketing	NOUN
eistud-26379	215	33	,	,	PUNCT
eistud-26379	215	34	quantitative	quantitative	ADJ
eistud-26379	215	35	analysis	analysis	NOUN
eistud-26379	215	36	.	.	PUNCT
eistud-26379	216	1	address	address	NOUN
eistud-26379	216	2	aspazijas	aspazijas	PROPN
eistud-26379	216	3	bulv	bulv	NOUN
eistud-26379	216	4	.	.	PUNCT
eistud-26379	217	1	5	5	NUM
eistud-26379	217	2	,	,	PUNCT
eistud-26379	217	3	riga	riga	ADJ
eistud-26379	217	4	,	,	PUNCT
eistud-26379	217	5	lv	lv	PROPN
eistud-26379	217	6	1050	1050	NUM
eistud-26379	217	7	,	,	PUNCT
eistud-26379	217	8	phone	phone	NOUN
eistud-26379	217	9	+	+	CCONJ
eistud-26379	217	10	37129244966	37129244966	NUM
eistud-26379	217	11	e	e	NOUN
eistud-26379	217	12	-	-	NOUN
eistud-26379	217	13	mail	mail	NOUN
eistud-26379	217	14	:	:	PUNCT
eistud-26379	217	15	biruta.sloka@lu.lv	biruta.sloka@lu.lv	NOUN
eistud-26379	217	16	this	this	DET
eistud-26379	217	17	article	article	NOUN
eistud-26379	217	18	is	be	AUX
eistud-26379	217	19	an	an	DET
eistud-26379	217	20	open	open	ADJ
eistud-26379	217	21	access	access	NOUN
eistud-26379	217	22	article	article	NOUN
eistud-26379	217	23	distributed	distribute	VERB
eistud-26379	217	24	under	under	ADP
eistud-26379	217	25	the	the	DET
eistud-26379	217	26	terms	term	NOUN
eistud-26379	217	27	and	and	CCONJ
eistud-26379	217	28	conditions	condition	NOUN
eistud-26379	217	29	of	of	ADP
eistud-26379	217	30	the	the	DET
eistud-26379	217	31	creative	creative	ADJ
eistud-26379	217	32	commons	common	NOUN
eistud-26379	217	33	attribution	attribution	NOUN
eistud-26379	217	34	4.0	4.0	NUM
eistud-26379	217	35	(	(	PUNCT
eistud-26379	217	36	cc	cc	VERB
eistud-26379	217	37	by	by	ADP
eistud-26379	217	38	4.0	4.0	NUM
eistud-26379	217	39	)	)	PUNCT
eistud-26379	217	40	license	license	NOUN
eistud-26379	217	41	(	(	PUNCT
eistud-26379	217	42	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
eistud-26379	217	43	)	)	PUNCT
eistud-26379	217	44	.	.	PUNCT