-Security-covered employment. The prevalence of double pension coverage among government employees has raised serious equity questions about the … treatment of civil servants by Social Security, and these questions have led to various suggestions for pension reform. Partly … double pension coverage of government employees. Our analysis finds: (1) Both the amount of a Federal pension entitlement and …

The manifest purposes of integrating an employer-provided pension plan with social security are:(1) to ensure … consequences of integrating pension plans with social security …

Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be … substantial as the government usually is the largest employer, pension promises in the public sector tend to be relatively … generous, and future payments have to be paid out directly from government revenues (pay-as-you-go) or by funded plans (pension …

This paper analyzes the determinants of underfunding of local government's pension funds using a politico … future taxes into current land prices. Thus, a local government's pension funding policy matters for land prices and the … utility of young households. Underfunding arises in equilibrium if the pension funding policy is set by the old generation …

Public sector defined benefit pension plans are based on final earnings. As such, these plans are back-loaded; those …

We explore what happened when the state of Utah moved away from its traditional defined benefit pension. In its place … employment under the new pension design and an improving economic climate in the state. Our results imply that public pension … reformers must consider employee responses in addition to potential cost savings, when developing and enacting major pension …

Elimination Provision (WEP) and Government Pension Offset (GPO) provision on Social Security benefits received by individuals and … jobs where a pension was earned. WEP also reduces spouse benefits. GPO reduces spouse and survivor benefits for persons who … worked in uncovered government employment where they also earned a pension. Unlike previous studies, we take explicit account …

Study to investigate whether workers in federal, state, and local government receive more generous wage and pension … included in the model. On the other hand, pension wealth accumulation is greater for employees in all three government sectors … taking jobs in the public sector, either with respect to wages or pension wealth …

pension liability and its market value. We then discuss our doubts about the methodology of earlier papers which studied the … studies that unfunded pension liabilities are accurately reflected in lower share prices …