Stochastic Generational Accounting Applied to Reforms of Dutch Occupational Pensions

This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes. Copyright Springer Science+Business Media New York 2014

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Year of publication:	2014
Authors:	Draper, Nick ; Ewijk, Casper ; Lever, Marcel ; Mehlkopf, Roel
Published in:	De Economist. - Springer, ISSN 0013-063X. - Vol. 162.2014, 3, p. 287-307
Publisher:	Springer
Subject:	Pre-funded pension schemes \| Value-based generational accounting \| Market valuation \| Asset pricing

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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