Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in … Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform … archival research showing accounting in its relation to broader structural and institutional structures, to present an …

This paper uses the theory of "capital as power" to analyze the struggle over public pensions in the United States …. While mainstream commentators claim that public pensions must be "reformed" because they are "under funded", I argue that … enormous investment fees associated with it. I propose that the deconstruction of public pensions is part of a larger effort to …

This paper analyzes the political economy of productivity-related policymaking in Chile following a political …

In the Latin American context, Chile has the highest level of per capita income and the human development index, though … the distribution of income is quite unequal. Unlike Uruguay, Chile has one of the more unequal income distributions of the … region. In 2003, Chile had Gini Coefficient of 8.5 points higher than Uruguay. Using micro/simulations, the analysis shows …

choices, schooling endowments, subsidies, pensions and household size. The inertia shown by inequality reflects the interplay …

/informal sector choice and saving decisions under the rules of Chile's canonical privatized pension system. The parameters governing …. Our policy experiments show that Chile could achieve a reduction of 23% of minimum pension costs, while guaranteeing the …

This paper analyzes the political economy of productivity-related policymaking in Chile following a political …