Baseline Social Protection Resource Requirements, 1994				Simulated Social Protection Resource Requirements under selected reforms
		Payroll-tax-financed benefits				Payroll-tax-financed benefits
	Payroll tax revenue	Total	Pensions	Unemployment benefits	Increased payroll compliance	Total	Reduced pensions	Increased unemployment
Baltic states
Estonia	4.8	9.2	8.2	1.0	5.2	7.3	6.2	1.1
Latvia	7.5	13.9	12.7	1.2	8.1	11.0	9.6	1.4
Other ex-USSR states
Armenia	4.1	5.5	4.9	0.6	4.4	4.4	3.7	0.7
Kyrgyzstan	5.6	6.1	5.6	0.6	6.0	4.9	4.2	0.7
Russia	3.9	6.3	5.6	0.7	4.2	4.9	4.1	0.8
Tajikistan	6.8	7.4	7.1	0.3	7.4	5.7	5.2	0.5
Ukraine	4.3	7.8	7.8	N/A	4.7	6.1	5.9	0.1
Eastern Europe
Albania	6.1	8.1	5.4	2.7	10.1	13.4	3.8	2.8
FYROM	9.4	16.7	12.4	4.3	10.1	13.4	8.8	4.6
Poland	5.7	11.6	9.1	2.5	6.1	9.5	6.9	2.7

Source: Ke-Young Chu and Sanjeev Gupta, Social Protection in Transition Countries: Emerging Issues IMF Paper on Policy Analysis and Assessment 96/5 (May 1996)