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Discounting State and Local Pension Liabilities

American Economic Review 2009 99(2), 538-542
This manuscript is a “work of the United States Government ” within the meaning of the Copyright Act, 17 U.S.C. § 101. As such, the manuscript is not entitled to copyright protection, 17 U.S.C. § 105. Accordingly, the manuscript is in the public domain as a matter of law.