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 …

system in the Netherlands to calculate net replacement rates at each age from 60 to 70 in full and partial retirement … analyze the implications of late full retirement and partial retirement for the occupational and state pension entitlements …. We pay particular attention to the retirement scenarios that are relevant for the current policy measures, aimed at …

.g., consumption smoothing. Third, it argues that the extending of the retirement age may counteract the aging of the population and …

financial incentives for early retirement stem mainly from the Austrian tax system and not from the pension system itself. …

hundred age brackets and we investigate how changes in the birth rates, survival rates, and the retirement age affect the …

hundred age brackets and we investigate how changes in the birth rates, survival rates, and the retirement age affect the …

assess the effect of the reform on the savings and retirement expectations and realizations of two virtually identical male ….We show that retirement expectations are in line with realizations and that the reform had the intended effect on the …

state retirement of men. Work incentives associated with pension coverage and plan characteristics are calculated primarily … from the 1969-79 Retirement History Study and the 1983 and 1989 Surveys of Consumer Finances. Simulations with a structural … retirement model suggest that the long-run effects of changes in pension plans and social security account for about a quarter of …