00368 a2200121 4500001001000000005001700010008004100027245005900068100001400127700002100141773006700162999001700229ART_1266320260410161908.0260409a 10aThe cost of the states earnings related pension scheme1 aKay, J.A.1 aHemming, Richard0 tThe Economic Journalg- Vol. 92, NÂș 366 (jun. 1982)wREV12512 c26556d26556