Gunderson, Morley; Hyatt, Douglas; Pesando, James E. - In: ILR Review 46 (1992) 1, pp. 146-160
Analyzing 98 matched collective agreements and flat benefit pension plans in Ontario in 1984, the authors find evidence of a significant trade-off between wages and an actuarially constructed summary measure of the expected future pension costs for employers. With respect to the separate...