Living standards in old age are affected both by the pension system and the tax system. Yet, little research analyses … the interaction between both systems. In this paper, we connect the principles of the pension system (solidarity vs …

This paper documents the long-term dynamic participation into the New Rural Pension Scheme (NRPS) in China, which has …

This study contributes to the discussion about a fair and balanced pension system with a collectively funded pension … assumption of un-uniformity in interests about the fair and sustainable pension design. Specifically, we claim that the …

This paper examines the characteristics of three funding strategies for pension plans and analyzes the investment … their future retirement benefits, are essentially defined benefit plans. The findings suggest that pension plans should use …

of future pension benefits to members of DC plans, and especially to present a pension risk simulator developed by the …

This paper provides a review of the Swedish National Pension Funds based on international good practice and OECD …

Using recovery plan data of 213 underfunded Dutch pension funds for the years 2011, 2012 and 2013, discrete choice … models are estimated describing pension funds' choices between three recovery measures: higher contributions, no indexation …, and pension cuts. The estimation results suggest, firstly, that pension cuts are more likely when the funding ratio is …

This chapter defines a universal public pension scheme (UPPS) as a government-mandated lifecycle longevity insurance …