This research analyses retirement behaviour in Austria based on a combined administrative dataset. Data from the … comprehensive microsimulation model of the Austrian pension system is developed and applied to calculate retirement benefit …. Simulation of several reform scenarios shows that a stronger emphasis on financial incentives in the pension system (the …

retirement age is a popular option. To induce workers to retire later, it has been proposed to strengthen the link between … retirement age and benefit level. The present paper is devoted to analyzing the long-run financial implications of such a reform …. We show that with actuarial adjustments the long-run contribution rate is an increasing function of the retirement age …

This research analyses retirement behaviour in Austria based on a combined administrative dataset. Data from the … comprehensive microsimulation model of the Austrian pension system is developed and applied to calculate retirement benefit …. Simulation of several reform scenarios shows that a stronger emphasis on financial incentives in the pension system (the …

While the effect of social security systems on retirement decisions has received much attention, the impact of these … systems on individuals' incentives to invest in their human capital has not been analyzed. We integrate human capital … investment and retirement decisions in a simple analytical life-cycle model with full certainty and investigate how different …

to compute pension benefits. This provides dynamic incentives to report higher earnings in the final years of the career …. In this paper, we document the responses of self-employed and employed workers to these incentives, using social security …-calculation window, combined with the discrete change in the probability of retirement at the minimum retirement age. We find that …

the financial incentives to retire. In particular, we analyze the effects of the introduction of cohort …-specific deductions for early retirement on female retirement, employment and unemployment. For the empirical analysis we use high … document that the pension reform leads to a postponement of retirement, an increase in employment and a shifting in …

spouses. This paper analyses the impact of women's pension incentives on the retirement decision of their husband. The 1993 …Recent reforms to social security in many countries have sought to delay retirement. Given the family context in which … retirement decisions are made, social security reforms have potentially important spill-over effects on the participation of …