Results 21 to 30 of about 614,359 (289)

Regulating private pension funds’ structure, performance and investments: cross-country evidence [PDF]

open access: yes, 2000
A number of countries have introduced individual, privately managed defined-contribution accounts, where the value of the pension benefit will depend on accumulated contributions and investment returns.
Srinivas, P.S.   +2 more
core   +1 more source

Risk analysis of the proxy life-cycle investments in the second pillar pension scheme in Croatia

open access: yesFinancial Theory and Practice, 2015
In this article we analyze the expected risk of pension funds with different risk profiles in the proxy life-cycle model of investments for the 2nd pillar pension scheme in Croatia.
Renata Kovačević   +1 more
doaj   +1 more source

The Italian Pension Gap: a Stochastic Optimal Control Approach [PDF]

open access: yes, 2018
We study the gap between the state pension provided by the Italian pension system pre-Dini reform and post-Dini reform. The goal is to fill the gap between the old and the new pension by joining a defined contribution pension scheme and adopting an ...
Milazzo, Alessandro, Vigna, Elena
core   +3 more sources

Taxing Pensions

open access: yesSSRN Electronic Journal, 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically.
Cremer, Helmuth, Pestieau, Pierre
openaire   +6 more sources

Recommendations of the first report of the inter-departmental committee of inquiry into certain specific pension matters

open access: yesSouth African Journal of Business Management, 1981
No abstract available.
W. B. Swanepoel
doaj   +1 more source

THE PROBLEMS OF ASSESSING THE EFFECTIVENESS OF THE INDIVIDUAL-ACCRUAL MODEL OF PENSION INSURANCE

open access: yesФинансы: теория и практика, 2018
Topic. The article presents the results of actuarial analysis of the newest and most controversial component of the Russian system of compulsory pension insurance — accrual one. The prospect of its further development is estimated.
A. K. Solov’ev
doaj   +1 more source

Early Retirement in the Italian Social Security System: Some Critical Insights

open access: yesItalian Labour Law e-Journal, 2020
This paper examines the age and contributory requirements needed to take retirement in Italy. The focus is on one of the novelties introduced by Decree Law No.
Davide Casale
doaj   +1 more source

Protection and Safety of Information Systems in Modern Business

open access: yesActa Economica, 2015
This paper has been written in order to provide a complete insight into computer criminal presenting the subject which increasingly causes the attention of the public in our country and worldwide.
Жељко Н. Стјепановић   +1 more
doaj   +1 more source

Taxes and Pensions [PDF]

open access: yesSSRN Electronic Journal, 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor the behavioral dimensions that lie behind justifications ...
openaire   +4 more sources

Pensions and pension reform in Nigeria [PDF]

open access: yesPensions: An International Journal, 2010
Welfare systems have been undergoing reform in most developing countries, and this is a major component of the International Monetary Fund/World Bank structural reform programme for developing economies. Unexpected change will occur in the relationship between people and those administering this welfare security scheme, in terms of the gains provided ...
Kareem O Idowu, Kareem F Olanike
openaire   +1 more source

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