The paper analyses the incentives that Estonian state pension scheme imposes on retirement incentives. The specific … focus is on actuarial neutrality and benefit equivalence of adjustments for early and late retirement.The benefit … adjustments for early and deferred retirement set in current legislation are established as not actuarially neutral and they do …

attention to the rules of retirement in Hungary since 1990. In every pension system, there exist two rules which determine how … the lifetime contribution (which is approximately proportional to the years of contributions) and the retirement age … a mandatory life insurance and life annuity system. More generally, we speak of flexible retirement if adding a year to …

employment of older people which in turn is a crucial challenge for these countries. We find that the retention rates among …

underemployment on transitions from employment and self-employment into other labour market states. It confirms that overemployment is … a significant predictor of retirement among employees while underemployed employees are less likely to retire. …

For the last two decades, the increase of employment among individuals aged 50+ has been a policy objective on the … European employment agenda. The present paper focuses on the case of Belgium, France, Germany, and The Netherlands over the … period 1997–2011. First, we provide descriptive analysis of older workers’ employment using data from the European Union …

In several countries where pensions are reformed and the retirement age is increased, the issue came up to make an … retirement scheme for such occupations through higher taxes. A representative sample of Dutch adults answered several questions … the evaluations of the demanding nature of the jobs as well as their reasonable retirement age or willingness to …

used to examine the retirement behaviour of couples exiting from a situation in which both are in paid employment. There is …This paper provides new evidence of coordination of retirement by mature age couples in Australia. Two complementary … modeling the retirement behaviour of partnered men and women. First, a single risk hazard model provides insights into the …

retirement decisions. We examine the effect of a reform extending long-term care (LTC) benefits (in the form of subsidies and … supports) in Spain after 2007 on caregiving spouse's early retirement intention. We subsequently examine the effect of … retirement reform among private sector workers in 2013. We document evidence of a 10pp reduction in the early retirement …

supply and endogenous retirement. In this environment, the optimal labor tax is hump-shaped in age: insurance benefits of … taxation push for increasing-in-age taxes while rising labor supply elasticities and optimal late retirement of highly … combination of age-dependent linear taxes with increasing-in-age retirement benefits generates welfare gains close to optimal. …