Reform of police pensions in England and Wales
Reform of police pensions in England and Wales
复制标题
英格兰和威尔士警察养老金改革
DOI：
10.1016/j.jpubeco.2013.05.006
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发表时间：
2014
影响因子：
9.8
通讯作者：
R. Disney
中科院分区：
文献类型：
--
作者：
Rowena Crawford;R. Disney
我们使用警力水平的数据分析了英格兰和威尔士警察的养老金改革。我们量化了对整个警察养老金计划负债的影响，检查了警察、国家和地方纳税人的发病率。我们还审查了退休规则的改革，特别是关于以健康不佳为由提前退休的改革。各部队健康状况不佳的退休情况差异在统计上与特定地区的警务压力和特定部队的人力资源政策有关。2006年的改革主要影响了提早退休比例高于平均水平的部队中健康状况不佳的退休人数。我们发现，2006年后各部队健康状况不佳的退休比率的剩余差异与从当地财产税筹集收入的能力不同有关。
We analyse pension reforms for police officers in England and Wales using force-level data. We quantify the impact on overall police pension plan liabilities, examining incidence across police officers, national and local taxpayers. We also examine reforms of retirement rules, especially concerning early retirement on grounds of ill-health. Differences in ill-health retirement across forces are statistically related to area-specific stresses of policing and force-specific human resource policies. Reforms in 2006 impacted primarily on the level of ill-health retirement among forces with above-average rates of early retirement. We find that residual differences in post-2006 ill-health retirement rates across forces are related to differential capacities to raise revenue from local property taxes.