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Social norms and moral hazard
Dufwenberg, Martin; Lundholm, Michael - 1998
The probability of income loss depends on talent and effort. Effort has positive externalities and therefore individuals are proportion to their perceived diligence. The social norm requires more effort from individuals perceived as more talented, but talent is private information and...
Persistent link: https://www.econbiz.de/10011588906
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Consequences for Welfare and Pension Buffers of Alternative Methods of Discounting Future Pensions
Bucciol, Alessandro - 2010
We explore the implications of alternative methods of discounting future pension outlays for the valuation of funded … pension liabilities. Measured liabilities affect the asset-liability ratio of pension funds and, thereby, their policies. Our … two-pillar pension system (with PAYG and funded tiers) calibrated to that in the Netherlands. We compare mark …
Persistent link: https://www.econbiz.de/10013136102
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Risk Sharing in Defined-Contribution Funded Pension System
Beetsma, Roel M. W. J. - 2011
This paper explores the introduction of collective risk-sharing elements in defined contribution pension contracts. We … substantial welfare gains. An increase in the tax deductability of pension contributions can be beneficial for working cohorts …
Persistent link: https://www.econbiz.de/10013117291
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Risk Sharing in Defined-Contribution Funded Pension Systems
Beetsma, Roel M. W. J. - 2011
This paper explores the introduction of collective risk-sharing elements in defined contribution pension contracts. We … substantial welfare gains. An increase in the tax deductability of pension contributions can be beneficial for working cohorts …
Persistent link: https://www.econbiz.de/10013118167
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Risk Reallocation in Defined-Contribution Funded Pension Systems
Beetsma, Roel M. W. J. - 2014
This paper explores the introduction of collective risk-reallocation elements in defined contribution pension contracts … pension portfolios are optimally chosen. Allowing for intragenerational heterogeneity, the highest-skilled retirees benefit …
Persistent link: https://www.econbiz.de/10013062190
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Longevity gap and public pensions : a minimal model
Simonovits, András - 2021
-neglected fact on the various types of public pension systems, especially on the issue of progressivity and neutrality. …
Persistent link: https://www.econbiz.de/10012601797
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Cohort-Specific Measures of Lifetime Social Security Taxes and Benefits
Leimer, Dean - 2008
This paper develops estimates of lifetime money's worth and redistributional outcomes under the Old Age and Survivors Insurance (OASI) program for all past, present, and future birth cohorts affected by the program through the cohort born in 2100. The estimates presented in this study...
Persistent link: https://www.econbiz.de/10014215868
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Corruption in tax and taxing the corruption
Pazhanisamy, R. - 2019
Most of the countries in the world face corruption and struggling against to it in many aspects. Due to various loopholes and institutional inefficiencies it continues to be pressing issues which affects public in various dimensions. The long existence of corruption around the world made an...
Persistent link: https://www.econbiz.de/10012119899
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Optimal risk-sharing in pension funds when stock and labor markets are co-integrated
Boelaars, Ilja; Mehlkopf, Roel - 2018
Persistent link: https://www.econbiz.de/10011856197
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Corruption, governance, and public pension funds
Zhang, Hongxian; Guo, Liang; Hao, Maggie - In: Review of quantitative finance and accounting 51 (2018) 4, pp. 883-919
Persistent link: https://www.econbiz.de/10012117528