Results 71 to 80 of about 308,742 (191)
Occupational pension value in the public and private sectors [PDF]
It is well known that in the UK defined benefit pensions are more prevalent in the public sector than in the private sector. Furthermore, we find that the average value of accrual to members of both defined benefit pensions and defined contribution ...
Carl Emmerson +2 more
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The aging of the population causes unfavourable demographic trends that are significantly affecting the current state and the future of pension systems on a global basis.
Slavo Vukić, Danijel Knežević
doaj +2 more sources
Social Security and Retirement in Spain [PDF]
We describe the historical evolution of the Spanish Social Security system and its current organization. Our attention concentrates on the main public pension scheme for private employees in the manufacturing and service sector (RGSS) which covers by far
Franco Peracchi +2 more
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Taxation of public pensions in European Union countries
The aging of society is one of the most important trends shaping the social, economic and political life of the 21st century. However, with the increasing number of people of retirement age, the problem of ensuring adequate conditions for a longer life ...
Cieślukowski Maciej
doaj +1 more source
Explaining the evolution of pension structure and job tenure [PDF]
Average and expected job tenure of workers has fallen significantly over the last two decades. Workers have also experienced a major shift in pension coverage.
Leora Friedberg, Michael T. Owyang
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This article uses two waves of panel data from China Land Economic Survey (CLES) in Jiangsu Province and employs a fixed-effects two-stage least squares (FE-2SLS) approach to identify pension effects on farmers’ labor allocation and land transfer ...
Jiayuan Guo +4 more
doaj +1 more source
CHALLENGES IN THE FINANCIAL MANAGEMENT OF THE PUBLIC PENSION SYSTEM IN ROMANIA [PDF]
The paper presents the impact of tax measures beginning in 2016 as regard to the frequent increase of the gross minimum salary, reduction of social insurance rates, the increase of the country's average gross incomes, as well as to changing the social ...
SZARKA Arpad
doaj
The Growth of Participant Direction in Defined Contribution Plans [PDF]
Since 1990, most pension plans have shifted the responsibility for directing pension assets to the employee. This study summarizes some of the possible explanations for this rapid shift toward participant direction and uses IRS Form 5500 data to ...
Even, William E., Macpherson, David A.
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Constructions of the Average Rate of Return of Pension or Investment Funds Based on Chain Indices
In this paper we consider the problem of the proper construction of the average rate of return of pension (or investment) funds. We refer to some economical postulates given by Gajek and Kaluszka (2000). We present, discuss and compare several measures of the average rate of return of funds.
openaire +1 more source
Ageing and pensions in the Euro Area Survey and projection results [PDF]
Population ageing will impose a significant burden on European fiscal balances, in particular through pay-as-you-go pension systems. This study presents an independent estimate of this burden for the euro area, and quantifies the impact of two reform ...
Catenaro, M., Rother, P.C., Schwab, G.
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