Увійти

Готові списки джерел за темами / Pension increases / Статті в журналах

Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Pension increases.

Статті в журналах з теми "Pension increases"

Автор: Grafiati

Опубліковано: 28 травня 2022

Оновлено: 31 липня 2025

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся з топ-50 статей у журналах для дослідження на тему "Pension increases".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Переглядайте статті в журналах для різних дисциплін та оформлюйте правильно вашу бібліографію.

1

Zhirkova, Marina A., and Olga V. Kapustina. "“MY STATEMENT WAS LOST IN THE DEPTHS OF THE PEOPLE'S COMMISSARIAT OF EDUCATION”: PETITIONS AND INTERCESSIONS FOR PERSONAL PENSION PROVISION OF VERA USPENSKAYA, THE DAUGHTER OF GLEB USPENSKY." Vestnik of Immanuel Kant Baltic Federal University Series Humanities and social science, no. 2 (2023): 64–79. http://dx.doi.org/10.5922/sikbfu-2023-2-7.

Повний текст джерела

Анотація:

Based on archival materials, the article considers problems of pensions provision of Vera Uspenskaya (1877—1942) in 1923—1939 whose pension case was registered in the name of her father, the writer Gleb Uspensky. Having analyzed the frequency of changes in the size of Vera Glebovna's personal retirement benefit, the authors found that all the increases in pension amounts were related to personal applications of the pensioner or petitions from her brother, sent to the People's Commissariat of Social Security of the RSFSR through intermediaries. The world-famous writer Aleksey Gorky, People's

Стилі APA, Harvard, Vancouver, ISO та ін.

2

Cribb, Jonathan, Carl Emmerson, and Heidi Karjalainen. "The future of public pension provision in the UK: challenges and trade-offs." Oxford Review of Economic Policy 41, no. 1 (2025): 153–66. https://doi.org/10.1093/oxrep/graf008.

Повний текст джерела

Анотація:

Abstract The UK state pension system faces significant challenges given the country’s ageing population, but at the same time it is crucial for retirement finances: state pensions make up on average almost half of income for recently retired households. Reforms coming into force in 2010 and 2016 have increased universality, and most future pensioners will receive a full (flat rate) state pension. Policy-makers seeking to limit the cost of the system have two obvious options: raising the state pension age or limiting increases in the value of the pension. The current indexation method known as

Стилі APA, Harvard, Vancouver, ISO та ін.

3

Mamatkazin, I. R. "Structural-Functional Analysis of a Pension as an Object of Pension Legal Relations." Siberian Law Review 18, no. 2 (2021): 138–50. http://dx.doi.org/10.19073/2658-7602-2021-18-2-138-150.

Повний текст джерела

Анотація:

The pension system of the Russian Federation has undergone three fundamental reforms. In 1992, the first law on pensions began to operate in Russia, which significantly differed from the Union legislation. In 2002, insurance principles were introduced into the pension system, which led to a change in the entire system of pension coverage for persons working under an employment contract, including new types of pension coverage. In 2015, there was a significant reform of the existing insurance pension system, which in its significance is no less significant than all the previous changes in the p

Стилі APA, Harvard, Vancouver, ISO та ін.

4

Díaz-Saavedra, Julián. "The fiscal and welfare consequences of the price indexation of Spanish pensions." Journal of Pension Economics and Finance 19, no. 2 (2018): 163–84. http://dx.doi.org/10.1017/s147474721800032x.

Повний текст джерела

Анотація:

AbstractWe study the fiscal and welfare consequences of three options for increasing pension generosity in Spain: (i) disability and minimum pensions are fully indexed with the Consumer Price Index (CPI); (ii) minimum and lower value pensions are fully indexed with the CPI; and (iii) returning to full price indexation of all Spanish pensions. While these reforms increase pension adequacy, the tax increases needed to finance the higher pension expenditure differ significantly. Moreover, most current cohorts prefer returning to the full price indexation of all Spanish pensions, but future cohort

Стилі APA, Harvard, Vancouver, ISO та ін.

5

DÍAZ-GIMÉNEZ, JAVIER, and JULIÁN DÍAZ-SAAVEDRA. "The future of Spanish pensions." Journal of Pension Economics and Finance 16, no. 2 (2016): 233–65. http://dx.doi.org/10.1017/s1474747216000093.

Повний текст джерела

Анотація:

AbstractWe use an overlapping generations model economy with endogenous retirement to study the 2011 and 2013 reforms of the Spanish public pension system. These reforms delay the legal retirement ages, increase the contributivity of the system, and adopt a sustainability factor and a pension revualuation index that effectively transform the Spanish pension system into a defined-contribution pension system. We find that these reforms improve the sustainability of Spanish pensions substantially, and that they limit the tax increases that would have been necessary to finance the pension system d

Стилі APA, Harvard, Vancouver, ISO та ін.

6

Muhammad, Mir, Muhammad Moinuddin Qazi Abro, Shah Muhammad Kamran, and Arabella Bhutto. "Transforming DB Pension Receipts: Building the Financially Sustainable Future for Higher Education in Pakistan." Journal of Asian Development Studies 14, no. 1 (2025): 1454–65. https://doi.org/10.62345/jads.2025.14.1.115.

Повний текст джерела

Анотація:

The "pay-as-you-go" system, widely adopted globally, ensures pension payments by using current employees' contributions to fund retirees' pensions within a defined benefit (DB) pension framework. This system faces significant challenges as pension expenditures now surpass annual salary expenditures, driven by lower fertility rates, longer pension cycles, and annual pension increases. Projections indicate that by 2050, countries such as Taiwan, China, the USA, Japan, and Spain will dedicate nearly 50% of their annual budgets to pensions. In Pakistan, pension costs have escalated by nearly 1000%

Стилі APA, Harvard, Vancouver, ISO та ін.

7

VLACHANTONI, ATHINA, ZHIXIN FENG, MARIA EVANDROU, and JANE FALKINGHAM. "Ethnic elders and pension protection in the United Kingdom." Ageing and Society 37, no. 5 (2016): 1025–49. http://dx.doi.org/10.1017/s0144686x16000143.

Повний текст джерела

Анотація:

ABSTRACTPension receipt in later life is determined by the way in which individuals' pension contributions and circumstances over the lifecourse interact with eligibility rules. Within the British context, such pensions relate to sources such as the State Pension, an occupational or private pension, and Pension Credit. Existing research shows that membership of certain ethnic groups is associated with a lower likelihood of receiving occupational or private pensions. Data from Understanding Society allows us to build on existing evidence by examining the factors associated with the receipt of t

Стилі APA, Harvard, Vancouver, ISO та ін.

8

Kobayashi, Wataru, and Junichiro Takahata. "A Funded Pension System with Endogenous Retirement." Asian Journal of Economic Modelling 10, no. 3 (2022): 207–15. http://dx.doi.org/10.55493/5009.v10i3.4569.

Повний текст джерела

Анотація:

This study employs an overlapping generations model to analyze the effect of public pension levels on economic variables when the labor supply of the elderly is determined endogenously. This paper focuses on the effects of a funded scheme on the economy as well as a pay-as-you-go (PAYG) scheme. First, the impact of the expansion of public pensions on the capital–labor ratio is analyzed. It is shown that the expansion of a funded pension increases the capital–labor ratio, which is contrasted with the fact that the PAYG pension is neutral to capital–labor ratio. Next, the impact of public pensio

Стилі APA, Harvard, Vancouver, ISO та ін.

9

Savchenko, I. "FEATURES RESEARCH EXPERTISE IN CASES CONCERNING THE DETERMINATION OF THE AMOUNT OF THE ACTUAL EXPENDITURES OF THE PENSION FUND FOR THE PAYMENT AND DELIVERY OF OLD-AGE PENSIONS ASSIGNED ON PREFERENTIAL BASIS." Theory and Practice of Forensic Science and Criminalistics 20, no. 2 (2019): 393–402. http://dx.doi.org/10.32353/khrife.2.2019.30.

Повний текст джерела

Анотація:

This article discusses the theoretical and practical aspects of the features of forensic-economic examinations related to documentary evidence of calculations of the actual costs of the Pension Fund for the payment and delivery of preferential pensions. One of the important issues related to the indicated studies is the validity of calculating the costs of reimbursing pension payments and including in this calculation surcharges, allowances and increases that are intended in accordance with the legislation of Ukraine and are paid from other sources than the funds of the Pension Fund. The

Стилі APA, Harvard, Vancouver, ISO та ін.

10

TEPE, MARKUS, and PIETER VANHUYSSE. "Are Aging OECD Welfare States on the Path to Gerontocracy?" Journal of Public Policy 29, no. 1 (2009): 1–28. http://dx.doi.org/10.1017/s0143814x0900097x.

Повний текст джерела

Анотація:

ABSTRACTSince 1990 the age of the average OECD median voter has increased three times faster than in the preceding 30 years. We use panel data from 1980–2002 to investigate the effects of population aging on both the program size and the benefit generosity of public pensions in 18 OECD countries. Population aging is accompanied by cutting smaller slices out of larger cakes: it increases aggregate spending on pensions but freezes or decreases the generosity of individual benefits. Controlling for political, institutional and time-period effects, we find that public pension efforts are significa

Стилі APA, Harvard, Vancouver, ISO та ін.

11

LIU, Shuai, Chuanyu WANG, and Juan XUE. "Valuation of Hybrid Pension Scheme Liabilities under Inflation." Wuhan University Journal of Natural Sciences 27, no. 2 (2022): 153–60. http://dx.doi.org/10.1051/wujns/2022272153.

Повний текст джерела

Анотація:

In recent years, it is of great interest to evaluate the level of liabilities of the hybrid pension system as the mixed pension schemes are favored by various countries around the world. This paper further improves the hybrid pension liability assessment method proposed by Broeders et al by accounting for inflation risk and assuming that inflation risk is measured by a price index that follows geometric Brownian motion. A simulation-based pricing framework is then introduced to assess the hybrid pension liability. The results show that the introduction of inflation risk increases the total out

Стилі APA, Harvard, Vancouver, ISO та ін.

12

Wagner, Fred. "Die Aktienrente der Bundesregierung: Zielsetzung, Konzept, Gestaltungsfragen und Würdigungen." Zeitschrift für Wirtschaftspolitik 72, no. 1 (2023): 26–38. http://dx.doi.org/10.1515/zfwp-2023-2004.

Повний текст джерела

Анотація:

Abstract The statutory pension insurance in Germany is facing a massive financing problem. The background are demographic developments with a clearly aging population and the concept of „current income financing” – meaning that a decreasing number of people of working age have to pay the pension for an increasing number of people of retirement age with their social security premiums. Likewise the federal government set “stop bars” as political objectives, according to which premiums shall not rise above a certain level, pensions not fall below a certain level and the retirement age not be incr

Стилі APA, Harvard, Vancouver, ISO та ін.

13

Short, Joanna. "Confederate Veteran Pensions, Occupation, and Men’s Retirement in the New South." Social Science History 30, no. 1 (2006): 75–101. http://dx.doi.org/10.1017/s0145553200013390.

Повний текст джерела

Анотація:

The proportion of men aged 65 and older who are willing and able to work declined steadily over the twentieth century. The major factors in the rise of retirement appear to be the increased availability of pensions and the shift out of farming occupations; however, most research on this issue has focused only on the experience of northern men. This article uses data from records of the Georgia Confederate pension program to investigate the effects of pension and occupation on the southern retirement decision in the early twentieth century. An analysis of Union veterans living in the South sugg

Стилі APA, Harvard, Vancouver, ISO та ін.

14

Mitchell, Olivia S., and Rebecca A. Luzadis. "Changes in Pension Incentives through Time." ILR Review 42, no. 1 (1988): 100–108. http://dx.doi.org/10.1177/001979398804200108.

Повний текст джерела

Анотація:

A common assumption in the compensation and retirement literature, often necessitated by lack of data, is that company-sponsored pensions are static institutions. The present paper, a study of the pension plans at 14 companies for the years 1960, 1970, and 1980, challenges this assumption, showing that pension schemes are actually quite dynamic over time. Specifically, the authors find that in 1960 all 14 pension plans tended to reward delayed retirement, but by 1980 many of the union plans actively encouraged early retirement. Nonunion plans in the sample, however, rewarded deferred retiremen

Стилі APA, Harvard, Vancouver, ISO та ін.

15

Symeonidis, Georgios. "The fiscal effect of the recalculation of main old-age pensions stemming from L. 4387/2016." Social Cohesion and Development 13, no. 2 (2021): 125. http://dx.doi.org/10.12681/scad.25846.

Повний текст джерела

Анотація:

L.4387/2016 introduced the recalculation of existent pensions based on a new type of formula and replacement. The difference between the amounts paid to pensioners at that time and the amounts calculated based on the new law, quoted as personal difference, was later legislated to be either cut, if it was positive, or paid in the long run, if it was negative. This coincided with legislation that froze pension indexation for the years up to 2022. Even though the pension indexation freeze is still valid, the pension reductions initially planned for 2019 were avoided. The pension increases, where

Стилі APA, Harvard, Vancouver, ISO та ін.

16

Kurchenko, Oleg S. "Legal Means to Prevent Unjustified Payment of Pensions to Citizens Living Abroad." Herald of Omsk University. Series: Law 17, no. 4 (2020): 53–64. http://dx.doi.org/10.24147/1990-5173.2020.17(4).53-64.

Повний текст джерела

Анотація:

Introduction. The legislation of the Russian Federation provides for the possibility of paying most types of pensions to those citizens whose place of permanent residence is a foreign state. At the same time, permanent residence of a pensioner abroad increases the risk of unjustified payment of pensions and creates the need to use additional legal means aimed at preventing such consequences. Purpose. The purpose of the study is to describe the system of legal means that are aimed at preventing unjustified payment of Russian pensions to citizens living abroad, and to analyze the provisions of R

Стилі APA, Harvard, Vancouver, ISO та ін.

17

Kim, Su-Sung, and Jung-hwa Suh. "A Study on the Improvement of Pension Income Taxation by Payment of Split Pension." KOREAN SOCIETY OF TAX LAW 8, no. 1 (2023): 133–66. http://dx.doi.org/10.37733/tkjt.2023.8.1.133.

Повний текст джерела

Анотація:

Our country has the highest divorce rate in the world, disgracefully. Recently, the payment of installment pensions, which receive half of the pension amount, has continued to increase for public pensions. The split pension system has been implemented in the national pension system since 1999, and the special occupational pension system has been implemented in 2016. Currently, the divided pension is taxed in half. However, this taxation system is not only less taxable than the existing taxation system, but may also have intentional tax evasion. A split pension can be seen as a type of pr

Стилі APA, Harvard, Vancouver, ISO та ін.

18

CHEN, DAMIAAN H. J., ROEL M. W. J. BEETSMA, EDUARD H. M. PONDS, and WARD E. ROMP. "Intergenerational risk-sharing through funded pensions and public debt." Journal of Pension Economics and Finance 15, no. 2 (2014): 127–59. http://dx.doi.org/10.1017/s1474747214000365.

Повний текст джерела

Анотація:

AbstractWe explore the benefits of intergenerational risk-sharing through both private funded pensions and via the public debt. We use a multi-period overlapping generation model with a pay-as-you-go pension pillar, a funded pension pillar and a government. Shocks are smoothed via the public debt and variations in the indexation of pension entitlements and pension contributions. The intensity of these adjustments increases when the pension funding ratio or public debt gets closer to their boundaries. The best-performing pension arrangement is a hybrid funded scheme in which both contributions

Стилі APA, Harvard, Vancouver, ISO та ін.

19

LANDERRETCHE, OSCAR M., and CLAUDIA MARTÍNEZ. "Voluntary savings, financial behavior, and pension finance literacy: evidence from Chile." Journal of Pension Economics and Finance 12, no. 3 (2013): 251–97. http://dx.doi.org/10.1017/s1474747212000340.

Повний текст джерела

Анотація:

AbstractChileans have limited knowledge of the pension system, its rules, and the consequences involved in their personal decisions within it. Using a variation in the household composition – having a pensioner in the household – as an instrument, we show that Chileans with greater knowledge about the pension system are more likely to have additional financial savings, but not within the voluntary pension saving plans offered by the pension system. We find that getting one additional answer right in the pension literacy survey (out of six) generates approximately a 50% additional chance that t

Стилі APA, Harvard, Vancouver, ISO та ін.

20

Zhang, Dongling, Yanyan Wang, and Yuxin Jiao. "The Impact of Social Pension Schemes on the Mental Health of the Chinese Elderly: A Mediating Effect Perspective of Two-Way Intergenerational Support." International Journal of Environmental Research and Public Health 19, no. 14 (2022): 8721. http://dx.doi.org/10.3390/ijerph19148721.

Повний текст джерела

Анотація:

With the rapid decline in China’s fertility rate, the acceleration of aging, the continuous miniaturization and nucleation of China’s family structure, and the deterioration of the elderly’s living conditions and mental states, the elderly’s mental health has emerged as a major public health issue and a major social problem. Pensions are the elderly’s primary source of income, and they can help them meet their basic needs while also promoting family harmony and improving their mental health. Based on the data of the 2012, 2016, and 2018 Chinese Family Panel Studies (CFPS), we empirically exami

Стилі APA, Harvard, Vancouver, ISO та ін.

21

Zelenko, Vasyl. "The latest trends in government reforming the pension system in Great Britain." Galician economic journal 94, no. 3 (2025): 176–82. https://doi.org/10.33108/galicianvisnyk_tntu2025.03.176.

Повний текст джерела

Анотація:

This article examines the evolution of the United Kingdom pension system, which is considered one of the oldest and most effective in Europe. The author emphasizes that despite its long history of operation, the pension system is constantly changing under the influence of demographic and socio-economic challenges. One of the main problems in the pension system is the growing aging of the population, which increases the burden on social security payers and the state budget, from which the basic pension is financed. In this regard, attention is focused on the need for continuous improvement of p

Стилі APA, Harvard, Vancouver, ISO та ін.

22

CAMPBELL, CYNTHIA J., MARK L. POWER, and ROGER D. STOVER. "Quid-pro-quo exchanges of outside director defined benefit pension plans for equity-based compensation." Journal of Pension Economics and Finance 5, no. 2 (2006): 155–74. http://dx.doi.org/10.1017/s1474747206002472.

Повний текст джерела

Анотація:

The independence of outside directors is critical to corporate board effectiveness. We examine a unique period in corporate governance when outside directors' defined benefit pensions are replaced with increases in equity. Firms with pension plans significantly underperform their industry in terms of stock returns. Firms terminating the pension plans in exchange for equity have significant increases in stock returns relative to their industry subsequent to the change. All samples outperform the ROA and ROE industry medians both before and after the change in compensation, indicating pressure f

Стилі APA, Harvard, Vancouver, ISO та ін.

23

SPLINTER, DAVID. "State pension contributions and fiscal stress." Journal of Pension Economics and Finance 16, no. 1 (2015): 65–80. http://dx.doi.org/10.1017/s1474747215000189.

Повний текст джерела

Анотація:

AbstractFiscal stress pressures state legislators to either raise taxes or cut spending, but public pensions provide a vehicle to postpone tax increases and maintain current spending. I estimate that states cut their pension contributions at seven times the rate of other spending in response to fiscal stress. The cumulative impact of state undercontributions due to fiscal stress explains about 4% of mid-2008 actuarial underfunding. States not paying actuarially required contributions for reasons other than fiscal stress explains an additional quarter of underfunding. As investment returns expl

Стилі APA, Harvard, Vancouver, ISO та ін.

24

KITAMURA, Tomoki, and Yoshimi ADACHI. "Impact of eliminating retirement earnings test on labor supply and pension benefit claims." PLOS ONE 19, no. 8 (2024): e0304458. http://dx.doi.org/10.1371/journal.pone.0304458.

Повний текст джерела

Анотація:

This study explores the hypothetical elimination of Japan’s retirement earnings test (ET) for public pensions, focusing on its implications for older workers’ labor supply and pension-claiming behaviors. The ET currently reduces public pension benefits for individuals aged 65 and older if their earnings exceed specified thresholds, potentially discouraging employment in this demographic. Notably, the Japanese ET influences both immediate and future pension benefits, thus diminishing current payouts for working pensioners and foregoing beneficial actuarial adjustments—adjustments based on actua

Стилі APA, Harvard, Vancouver, ISO та ін.

25

Basiglio, Stefania, and Noemi Oggero. "The Effects of Pension Information on Individuals’ Economic Outcomes: A Survey." Economies 8, no. 3 (2020): 67. http://dx.doi.org/10.3390/economies8030067.

Повний текст джерела

Анотація:

This paper provides an overview of a wide array of research investigating the effects of pension information on different individuals’ economic outcomes. While many studies show that information provision increases knowledge, the evidence is mixed regarding its effects on behavior. Nevertheless, we draw some conclusions about the impact of pension information on three major economic outcomes, namely, retirement planning, choices pertaining individuals’ labor supply, and savings decisions. We also highlight that the lack of knowledge prevalently hits the most vulnerable individuals in the socie

Стилі APA, Harvard, Vancouver, ISO та ін.

26

Verbic, Miroslav, and Rok Spruk. "Aging population and public pensions: Theory and macroeconometric evidence." Panoeconomicus 61, no. 3 (2014): 289–316. http://dx.doi.org/10.2298/pan1403289v.

Повний текст джерела

Анотація:

Rapidly aging population in high-income countries has exerted additional pressure on the sustainability of public pension expenditure. We present a theoretical model of public pension expenditure under endogenous human capital, where the latter facilitates a substantial decrease in equilibrium fertility rate alongside the improvement in life expectancy. We demonstrate how higher life expectancy and human capital endowment facilitate a rise of net replacement rate. We then provide and examine an empirical model of old-age expenditure in a panel of 33 countries for the period 1998-2008. Our resu

Стилі APA, Harvard, Vancouver, ISO та ін.

27

Biggs, Andrew G. "The Long-Term Solvency of Teacher Pension Plans: How We Got to Now and Prospects for Recovery." Educational Researcher 52, no. 2 (2023): 98–115. http://dx.doi.org/10.3102/0013189x221093352.

Повний текст джерела

Анотація:

The COVID-related financial market decline and economic recession have raised new concerns regarding the financial sustainability of retirement plans for state and local government employees, the largest group of whom is public school teachers. Using data from the Public Plans Database and the National Income and Product Accounts, I analyze teacher pension plans over the 2001–2019 period, seeking to answer questions regarding teacher pensions’ funded status, investment decisions and returns, adequacy of contributions, and generosity of benefits. These data show that teacher pension funding pea

Стилі APA, Harvard, Vancouver, ISO та ін.

28

Wilkie, A. D. "Some experiments with pensions accrual." Journal of the Institute of Actuaries 112, no. 2 (1985): 205–19. http://dx.doi.org/10.1017/s0020268100042104.

Повний текст джерела

Анотація:

1. In the following experiments I simplify enormously, by assuming that the only benefit provided is a pension on retirement at age 65, that there are no benefits at all on death, not even a return of contributions, and that there are no ill-health retirements or early retirements. I also assume that all salaries, contributions and retirement pensions are paid annually in advance. This simplifies the calculations and hardly affects the results. I also assume complete certainty of inflation. salary increases and investment returns. The purpose of the experiment is to investigate the relationshi

Стилі APA, Harvard, Vancouver, ISO та ін.

29

VAGLIASINDI, PIETRO A., MARZIA ROMANELLI, and CARLO BIANCHI. "REFORMING THE ITALIAN PENSION SYSTEM IN THE XXI CENTURY: THE ISSUE OF SENIORITY PENSIONS ONCE AGAIN." Advances in Complex Systems 07, no. 02 (2004): 241–64. http://dx.doi.org/10.1142/s0219525904000111.

Повний текст джерела

Анотація:

Alternative pension schemes, and early retirement provisions in particular, can produce different effects on retirement behavior, with significant economic consequences. This paper presents new evidence on the effect of different seniority pension reforms, considering the evolution of an agent-based economy in Italy, with heterogeneous workers whose retirement age depends on expected lifetime incomes. Using dynamic aging methods, we examine behavioral changes along proposed pension reform paths. Our model — calibrated to replicate the main demographic and economic features and retirement dynam

Стилі APA, Harvard, Vancouver, ISO та ін.

30

Furgeson, Joshua, Robert P. Strauss, and William B. Vogt. "The Effects of Defined Benefit Pension Incentives and Working Conditions on Teacher Retirement Decisions." Education Finance and Policy 1, no. 3 (2006): 316–48. http://dx.doi.org/10.1162/edfp.2006.1.3.316.

Повний текст джерела

Анотація:

The retirement behavior of Pennsylvania public school teachers in 1997–98 and 1998–99, a period when state early retirement incentives were temporarily increased, is modeled using a choice framework that emphasizes both pecuniary and nonpecuniary factors of the retirement decision under a defined benefit retirement plan. We find each to have large and statistically significant effects on the decision to retire. The present value of inflation-adjusted pension benefits of a public defined benefit plan is found to be an important and sizable determinant of retirement. A $1,000 (or .4 percent) inc

Стилі APA, Harvard, Vancouver, ISO та ін.

31

HERNÆS, ERIK, JOHN PIGGOTT, TAO ZHANG, and STEINAR STRØM. "Occupational pensions, tenure, and taxes." Journal of Pension Economics and Finance 10, no. 3 (2010): 435–56. http://dx.doi.org/10.1017/s1474747210000089.

Повний текст джерела

Анотація:

AbstractThe occurrence in firms of occupational pensions is investigated with a linked employer–employee dataset, supplemented with actuarial calculations of tax savings when labour compensation is in the form of pensions compared to wages. Tax gains, which can be shared between employers and employees, and expected increases in average tenure are both clearly associated with the occurrence of an occupational pension. Occupational pensions are typically found in large firms, with decentralized wage negotiations, a high degree of unionization, and the requirement of long training. The results a

Стилі APA, Harvard, Vancouver, ISO та ін.

32

Zubenschi, Ecaterina. "The well-being of elderly persons in the Republic of Moldova. Socio-economic aspects." Moldoscopie, no. 2(101) (March 2025): 72–87. https://doi.org/10.52388/1812-2566.2024.2(101).08.

Повний текст джерела

Анотація:

The article examines the problem of existing inequities in the pension system of the Republic of Moldova. The annual indexations of pensions, from the reported documents, tend to demonstrate essential increases, without showing the ratio of these increases to the absolute rate of inflation, the increase in the prices of home maintenance services, the purchasing power of the most pressing foods, not to mention medical services or other vital needs. This social fake hides the real devaluation of the pension earned by the insured, which is a citizen’s right. The guarantor of the social protection

Стилі APA, Harvard, Vancouver, ISO та ін.

33

Lachowska, Marta, and Michał Myck. "The Effect of Public Pension Wealth on Saving and Expenditure." American Economic Journal: Economic Policy 10, no. 3 (2018): 284–308. http://dx.doi.org/10.1257/pol.20150154.

Повний текст джерела

Анотація:

This paper examines the degree of substitution between public pension wealth and private saving by studying Poland’s 1999 pension reform. The analysis identifies the effect of pension wealth on private saving using cohort-by-time variation in pension wealth induced by the reform. The estimates, which are based on the 1997–2003 Polish Household Budget Surveys, show that 1 Polish zloty (PLN) less of pension wealth increases household saving by 0.3 PLN. Among highly educated households, pension wealth and private saving appear to be close substitutes. (JEL D14, E21, H55, I38)

Стилі APA, Harvard, Vancouver, ISO та ін.

34

Bae, Hae-Sun. "Public Pension and Basic Pension as Measures against Poverty for Elderly Women in Korea and Germany." Korean-Japanese Economic and Management Association 103 (May 30, 2024): 11–28. http://dx.doi.org/10.46396/kjem..103.2.

Повний текст джерела

Анотація:

Purpose: Korea reached an aging rate of 18.4% in 2023, and it is expected to reach 20.6% in 2025, making it a super-aged society. Meanwhile, Germany became a super-aged society in 2008, with an aging rate over 21%. In Korea and Germany, social concern about the elderly's poverty is increasing as the aging rate increases. However, there is a large difference between Korea and Germany in the relative poverty rate of the elderly, in particular for elderly women. This paper focuses on women's pension rights in the public pension and the basic security benefit in old age as measures against poverty

Стилі APA, Harvard, Vancouver, ISO та ін.

35

Cribb, Jonathan, and Carl Emmerson. "What happens to workplace pension saving when employers are obliged to enrol employees automatically?" International Tax and Public Finance 27, no. 3 (2019): 664–93. http://dx.doi.org/10.1007/s10797-019-09565-6.

Повний текст джерела

Анотація:

Abstract We examine the effect of obliging employers to enrol employees automatically into a workplace pension scheme. We exploit the phased roll-out of automatic enrolment, by employer size, in the first country to do so nationwide (the UK), to estimate its effect on pension saving among private sector employees. We find substantial increases in pension participation and a rise in pension saving. Surprisingly, many newly enrolled employees received an employer contribution substantially above the (very low) minimum default level. Automatic enrolment also caused the pension participation of th

Стилі APA, Harvard, Vancouver, ISO та ін.

36

Lucas, John J. "Are Cash Balance Pension Plans A Viable Retirement Program For Corporate America?" Journal of Business & Economics Research (JBER) 10, no. 8 (2012): 451. http://dx.doi.org/10.19030/jber.v10i8.7173.

Повний текст джерела

Анотація:

Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account that increases annually, as a result of compensation credit as well as interest credit. In essence, cash balance pension plans combine elements of both a traditional defined benefit plan and a defined contribution plan (Lucas, 2007). This paper examines the recent trends and legal ruling regarding cash balance pension plans. The paper also provides an examination of the role of the Pension Protection Act (PPA) of 2006 and its impact on cash balance pension plans. An evaluation will also be present

Стилі APA, Harvard, Vancouver, ISO та ін.

37

Shvandar, Kristina V., and Anastasia A. Anisimova. "Approaches to Reforming Pension Systems in the World and Recommendations for Russia." Financial Journal 13, no. 1 (2021): 125–35. http://dx.doi.org/10.31107/2075-1990-2021-1-125-135.

Повний текст джерела

Анотація:

Global trends in the pension sector show that a funded pension, in addition to a pay-as-you-go component, increases the reliability of pension protection for retired people and improves the stability of the pension system. The article analyzes the main directions of reforms of both distribution and funded components. The common features of the considered pension systems are the presence of several levels and their effective interaction as well as the expansion of the role of accumulative pension systems. Reforms related to increasing the population coverage with accumulative pension plans are

Стилі APA, Harvard, Vancouver, ISO та ін.

38

Chen, Gang, Kenneth Kriz, and Carol Ebdon. "The effect of board composition on public sector pension funding." Journal of Public Budgeting, Accounting & Financial Management 27, no. 3 (2015): 352–76. http://dx.doi.org/10.1108/jpbafm-27-03-2015-b003.

Повний текст джерела

Анотація:

Public pension plans in the U.S. are seriously underfunded, especially following the financial market crisis of 2008-2009 which resulted in large investment losses. However, funding levels vary widely across plans. Pension boards of trustees make key management decisions in pension systems and these decisions have significant effects on funded levels, yet our empirical knowledge of board management is limited. This study explores the effect of board composition on pension funding levels. Existing theoretical debates lead to differing expectations, and previous studies have mixed results. Our r

Стилі APA, Harvard, Vancouver, ISO та ін.

39

SOKOLOV, E. V., and E. V. KOSTYRIN. "BREAKTHROUGH TECHNOLOGIES FOR FINANCING THE OLD-AGE LABOR PENSION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 63–79. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.009.

Повний текст джерела

Анотація:

The paper presents a project for organizing the transition of Russian citizens to the financing of an old-age labor pension using personalized pension accounts. On the basis of the simulation model of the financial provision of the old-age labor pension, a simulation of the accumulation of financial resources in the accounts of citizens was performed, proving the effectiveness of the development. It is shown that due to the funds accumulated on a personalized pension account, the amount of monthly pension provision of the employee increases annually, which encourages citizens to increase labor

Стилі APA, Harvard, Vancouver, ISO та ін.

40

Horan, Stephen M. "A COMPARISON OF INDEXING AND BETA AMONG PENSION AND NONPENSION ASSETS." Journal of Financial Research 21, no. 3 (1998): 255–75. http://dx.doi.org/10.1111/j.1475-6803.1998.tb00685.x.

Повний текст джерела

Анотація:

AbstractIn this article I contrast the investment behavior of institutional portfolios having pension assets with portfolios having nonpension assets. Differences in incentive compensation plans and regulation give pension executives unique incentives to track benchmark indices. Accordingly, pension assets are more likely than nonpension assets to be allocated to index funds. Also, portfolios composed of pension assets are more likely than other portfolios to (i) have low tracking error in absolute value, (ii) be index funds, and (iii) have market betas close to one. Portfolios with relatively

Стилі APA, Harvard, Vancouver, ISO та ін.

41

VAN DALEN, HENDRIK P., KÈNE HENKENS, KEES KOEDIJK, and ALFRED SLAGER. "Decision making by pension fund trustees in the face of demographic and economic shocks: a vignette study." Journal of Pension Economics and Finance 11, no. 2 (2011): 183–201. http://dx.doi.org/10.1017/s1474747211000631.

Повний текст джерела

Анотація:

AbstractHow do pension fund trustees deal with demographic and economic shocks? We examine this issue by using a vignette study among pension fund trustees in the Netherlands. Trustees show asymmetric reactions to shocks in the level of reserves of pension funds. Pension premiums are upwardly flexible but trustees are reluctant to decrease premiums. Asymmetries are also revealed by choices regarding the inflation indexation of benefits and changing real (defined) benefits. Asymmetry is not visible in the policy responses to demographic shocks: increases in life expectancy are reflected by taki

Стилі APA, Harvard, Vancouver, ISO та ін.

42

Moseiko, Viktoriya. "The problem of trust and modern Russian pension system." Moscow University Economics Bulletin, no. 5 (October 31, 2021): 232–48. http://dx.doi.org/10.38050/013001052021511.

Повний текст джерела

Анотація:

The paper attempts to identify the relationship between trust viewed through private good, club good, private external effects and public good, and pension systems, presented in the form of vertical and horizontal social contracts. Guided by the typology of benefits in the analysis of trust, the author argues: trust in a horizontal pension contract develops in a network of transactions regarding the production of a pension good and is a combination of its various types. In a vertical contract, the possibilities of individuals' retirement planning and the position of private structures in the p

Стилі APA, Harvard, Vancouver, ISO та ін.

43

Knell, Markus. "THE RETURN ON SOCIAL SECURITY WITH INCREASING LONGEVITY." Macroeconomic Dynamics 21, no. 2 (2016): 462–87. http://dx.doi.org/10.1017/s1365100515000589.

Повний текст джерела

Анотація:

In this paper I study the impact of increasing longevity on pay-as-you-go pension systems. First, I show that increasing longevity increases the internal rate of return. The size of the effect differs for different policy regimes. It is higher for the case where the retirement age is increased to keep the system in balance than for the case where the necessary adjustment is achieved by reducing pension benefits. Second, I study optimally chosen retirement decisions and I show that the socially optimal policy involves a shorter working life than the private optimum. The social optimum can be im

Стилі APA, Harvard, Vancouver, ISO та ін.

44

Bartkus, Algirdas. "Efficient Indexation of Social Insurance Pensions." Lietuvos statistikos darbai 49, no. 1 (2010): 34–39. http://dx.doi.org/10.15388/ljs.2010.13945.

Повний текст джерела

Анотація:

This paper tries to formulate conclusions about the indexation of old-age pensions. Pensions can be adjusted and indexed taking into consideration a wage increase. The point of indexation with regard to wages lies in the increment of pensions on to a new, higher nominal level of consumption opportunities (the pension increases), but leaving it at the same relative or potential level of consumption opportunities (the pensions-to-earnings ratio remains constant). Pensions can also be adjusted and indexed according to an increase in the price level. The adjustment of pensions with respect to the

Стилі APA, Harvard, Vancouver, ISO та ін.

45

Garcia, Maria Teresa Medeiros, Pedro Nuno Louro Silvestre Rodrigues, and Francisco Nunes. "Private Saving Determinants in Portugal." Mediterranean Journal of Social Sciences 10, no. 2 (2019): 57–68. http://dx.doi.org/10.2478/mjss-2019-0023.

Повний текст джерела

Анотація:

Abstract The combination of projected increases in the expenditure of the public pension scheme and low rates of private saving constitutes a policy challenge in Portugal. Policy debate embrace pension reform and the redoubling of household saving efforts. The purpose of this paper is to revisit the determinants of household saving in order to inform the debate with research findings, employing a constructed public pension wealth variable in a life cycle consumption/saving model pioneered by Feldstein (1974). We use time series techniques and data from 1983 to 2012. The findings show that an i

Стилі APA, Harvard, Vancouver, ISO та ін.

46

Putrie, Veronica Clasrissa, and Himda Anataya Nurdyah. "Use of Constant Type Cost Prorate Method in Calculation of Actuarial Liability of Pension Funds." International Journal of Global Operations Research 5, no. 3 (2024): 191–98. http://dx.doi.org/10.47194/ijgor.v5i3.321.

Повний текст джерела

Анотація:

The purpose of this study is to calculate the actuarial liability value of pension funds using the Constant Percent type Cost Prorate method. This method is a pension funding method that calculates pension benefits based on the employee's salary since he first entered work. The method in this study is used to calculate the amount of actuarial liabilities that must be issued by the company to employees at the time of normal retirement, namely 58 years. The data used is the data of a Civil Servant of the Social Service in DKI Jakarta who is 55 years old. Normal contributions and actuarial liabil

Стилі APA, Harvard, Vancouver, ISO та ін.

47

OYEDOKUN, Godwin Emmanuel, Russell O.C, Somoye Somoye, and Richard O. AKINGUNOLA. "PENSION INVESTMENT AND FINANCIAL EFFICIENCY IN NIGERIA." STUDIES IN ECONOMICS AND INTERNATIONAL FINANCE 2, no. 1 (2022): 89–107. http://dx.doi.org/10.47509/seif.2022.v02i01.06.

Повний текст джерела

Анотація:

The purpose of this study is to evaluate the effect of pension investment on financial efficiency in Nigeria. The study adopted an expost facto research design. The population of the study is 14 years of Nigeria’s economy from the year 2007-2020. Timeseries data were sourced for this study which are entirely secondary data from the Pension Commission and the Central Bank of Nigeria (CBN) statistical bulletin, and the World development indicator (WDI) of the World Bank Database. Autoregressive Distributed Delay Limitation (ARDL) bounds testing approach was adopted to examine the long and shortt

Стилі APA, Harvard, Vancouver, ISO та ін.

48

Cherney, Daniil. "Improving the Financial Support of Pension Insurance in Russia." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2021, no. 2 (2021): 280–88. http://dx.doi.org/10.21603/2500-3372-2021-6-2-280-288.

Повний текст джерела

Анотація:

The financial support of the compulsory pension insurance system in Russia is receiving much attention both in government and in scientific circles. During economic crises, the load on the country's social sphere increases, which leads to an exacerbation of the unresolved problems of the Russian pension insurance system, arousing in society an increased interest in finding various ways of its development. The purpose of the study was to substantiate the need for additional sources of pension funding, as well as to improve the approach to taxation of incomes of various population categories. Th

Стилі APA, Harvard, Vancouver, ISO та ін.

49

Ibrahim, Rose Irnawaty, and Norazmir Mohd Nordin. "Analysis of Mortality Improvement on the Pension Cost Due to Aging Population." MATEMATIKA 36, no. 3 (2020): 209–16. http://dx.doi.org/10.11113/matematika.v36.n3.1273.

Повний текст джерела

Анотація:

Aging is a good indicator in demographic and health areas as the lifespanof the elderly population increases. Based on the government’s Economic Outlook 2019,it was found that an aging population would increase the government pension paymentsas the pensioners and their beneficiaries have longer life expectancy. Due to mortalityrates decreasing over time, the life expectancy tends to increase in the future. Theaims of this study are to forecast the mortality rates in the years 2020 and 2025 usingthe Heligman-Pollard model and then analyse the effect of mortality improvement onthe pension cost (

Стилі APA, Harvard, Vancouver, ISO та ін.

50

ДОЦЕНКО, Інна. "СИСТЕМА ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ В УКРАЇНІ: СУЧАСНІ ТЕНДЕНЦІЇТА ПЕРСПЕКТИВИ РОЗВИТКУ". Herald of Khmelnytskyi National University. Economic sciences 338, № 1 (2025): 153–59. https://doi.org/10.31891/2307-5740-2025-338-22.

Повний текст джерела

Анотація:

The article is devoted to the consideration of topical issues of the pension provision system in Ukraine and determination of its development in modern conditions. To achieve this research goal, the following methods were used: methods of analysis and synthesis; abstract and logical method; methods of theoretical generalization and systematization. The article defines the content, role and principles of pension provision. The system of pension provision in Ukraine under martial law is assessed. The main problems of the functioning of the solidarity level of pension provision are identified. Th

Стилі APA, Harvard, Vancouver, ISO та ін.

Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!