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https://hdl.handle.net/10419/51845
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Holzmann, Robert | en |
dc.contributor.author | Jousten, Alain | en |
dc.date.accessioned | 2011-06-28 | - |
dc.date.accessioned | 2011-11-23T11:37:46Z | - |
dc.date.available | 2011-11-23T11:37:46Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/51845 | - |
dc.description.abstract | The paper provides a framework for the conceptualization, definition and estimation of legacy costs that need to be addressed in a reform that transforms an unfunded defined contribution (NDB) scheme into a notional (or non-financial) defined contribution (NDC) scheme. As the new contribution rate is fixed and, perhaps, reduced, paying for the accrued to date liabilities leaves a financing gap that needs to be estimated and financed, best outside the pension system if a less distorting financing form is available. The paper illustrates the proposed measurement approach with broad estimates under a hypothetical NDC reform in China. | en |
dc.language.iso | eng | en |
dc.publisher | |aInstitute for the Study of Labor (IZA) |cBonn | en |
dc.relation.ispartofseries | |aIZA Discussion Papers |x5296 | en |
dc.subject.jel | H55 | en |
dc.subject.jel | H68 | en |
dc.subject.jel | J21 | en |
dc.subject.jel | J26 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | legacy costs | en |
dc.subject.keyword | pension reform | en |
dc.subject.keyword | NDC | en |
dc.subject.keyword | coverage expansion | en |
dc.subject.stw | Rentenreform | en |
dc.subject.stw | Gesetzliche Rentenversicherung | en |
dc.subject.stw | Umlageverfahren | en |
dc.subject.stw | Kapitaldeckungsverfahren | en |
dc.subject.stw | Rentenfinanzierung | en |
dc.subject.stw | Kosten | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | Simulation | en |
dc.subject.stw | China | en |
dc.title | Addressing the legacy costs in an NDC reform: Conceptualization, measurement, financing | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 663229030 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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