What Are Occupational Pension Plan Entitlements Worth in Britain
What Are Occupational Pension Plan Entitlements Worth in Britain
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英国职业养老金计划的权利值多少钱
DOI：
10.2307/2554760
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发表时间：
1996
期刊：
影响因子：
1.4
通讯作者：
Edward R. Whitehouse
中科院分区：
文献类型：
--
作者：
R. Disney;Edward R. Whitehouse
劳动者在民间养老金计划中获得的权利是退休行为、招聘政策、工资结构的基础，但如何评价个人养老金权利存在争议。这篇论文结合了四个数据集，计算了1987年3000名英国工人的养老金权利。预期计划期限是估值的关键变量；较年轻的工人和女性在养老金方面最初面临更大的不确定性，随着工作任期的延长，这种不确定性会得到解决。考虑到任期的分配，许多雇员在固定缴款计划中获得的回报将高于典型的最终工资固定收益计划。版权归伦敦政治经济学院所有。
The acquisition of rights by workers in private pension plans underpins retirement behavior, recruitment policy, and wage structure but there is controversy as to how these individual pension rights should be valued. The paper combines four data-sets to calculate pension entitlements for a sample of 3,000 British workers in 1987. Expected scheme tenure is a key variable in valuation; younger workers and women face greater initial uncertainty as to their pension outcomes, which is resolved as job tenure lengthens. Given the distribution of tenure durations, many employees would obtain higher returns in defined contribution schemes than in a typical final-salary-defined benefit plan. Copyright 1996 by The London School of Economics and Political Science.