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dc.contributor.authorHolzmann, Roberten
dc.contributor.authorJousten, Alainen
dc.date.accessioned2011-06-28-
dc.date.accessioned2011-11-23T11:37:46Z-
dc.date.available2011-11-23T11:37:46Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/51845-
dc.description.abstractThe 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.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x5296en
dc.subject.jelH55en
dc.subject.jelH68en
dc.subject.jelJ21en
dc.subject.jelJ26en
dc.subject.ddc330en
dc.subject.keywordlegacy costsen
dc.subject.keywordpension reformen
dc.subject.keywordNDCen
dc.subject.keywordcoverage expansionen
dc.subject.stwRentenreformen
dc.subject.stwGesetzliche Rentenversicherungen
dc.subject.stwUmlageverfahrenen
dc.subject.stwKapitaldeckungsverfahrenen
dc.subject.stwRentenfinanzierungen
dc.subject.stwKostenen
dc.subject.stwTheorieen
dc.subject.stwSimulationen
dc.subject.stwChinaen
dc.titleAddressing the legacy costs in an NDC reform: Conceptualization, measurement, financing-
dc.typeWorking Paperen
dc.identifier.ppn663229030en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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