Results 71 to 80 of about 165,493 (224)
Ten years of the Riester pension scheme: No reason to celebrate [PDF]
, 2012 Since their introduction, the Riester pension scheme and the individual Riester products have become less beneficial to savers. Contracts concluded today will often lead to lower returns compared to contracts concluded in 2001. From a social perspective,
Hagen, Kornelia, Kleinlein, Axel
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Fiscal Studies, EarlyView.Abstract In March 2020, the UK government implemented the Coronavirus Job Retention Scheme, otherwise known as furlough, to minimise the impact of job losses. The UK furlough protected jobs during the COVID‐19 crisis, covering up to 80 per cent of a worker's monthly wage for hours not worked. We evaluate the causal effects of furlough on mental health,
Christopher Deeming, Lateef Akanni
wiley +1 more source
Social Security in Theory and Practice (II): Efficiency Theories, Narrative Theories, and Implications for Reform [PDF]
166 countries have some kind of public old age pension. What economic forces create and sustain old age Social Security as a public program? Mulligan and Sala-i-Martin (1999) document several of the internationally and historically common features of ...
Casey B. Mulligan, Xavier Sala-i-Martin
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The simple(r) algebra of pension plans [PDF]
Chile's success with pension reform in the early 1980s and the continuing financial pressures facing the social security systems of many developing (and some industrial) countries have elicited considerable interest in the mechanics of pension systems ...
Vittas, Dimitri
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Pension systems and financial systems in Europe: a comparison from the point of view of complementarity : [Version July 2001] [PDF]
, 2001 At present, the question of how national pension or retirement payment systems should be organised is being hotly debated in various countries, and opinions vary widely as to what should be regarded as the optimal design for such systems.
Schmidt, Reinhard H., Tyrell, Marcel
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Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
Peculiarities of the EU financial policy in the non-banking financial services market
Економіка, управління та адмініструванняThe article focuses on analyzing the specific features of the European Union’s financial policy in the context of the non-banking financial services market.
H.A. Faraponov
doaj +1 more source
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, EarlyView.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
Employee Benefits and Tax Reform [PDF]
The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans
Stephen A. Woodbury
core +1 more source
Personal security accounts and mandatory annuitization in a dynastic framework [PDF]
, 2005 The aging of the populations in the OECD countries has prompted various calls for reforming the existing pay-as-you-go (PAYG) pension systems. Currently, there is renewed discussion in the United States about partial privatization where a fraction of the
Fuster, Luisa +2 more
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