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

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Year of publication:	2014
Authors:	Draper, Nick
Other Persons:	Ewijk, Casper van (contributor) ; Lever, Marcel H. C. (contributor) ; Mehlkopf, Roel (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Generationengerechtigkeit \| Intergenerational equity \| Niederlande \| Netherlands \| Betriebliche Altersversorgung \| Occupational pension plan \| Rentenreform \| Pension reform

Extent:	1 Online-Ressource (25 p)
Series:	Netspar Discussion Paper ; No. 05/2014-019
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 30, 2014 erstellt
Other identifiers:	10.2139/ssrn.2460681 [DOI]
Classification:	G12 - Asset Pricing ; G18 - Government Policy and Regulation ; G23 - Pension Funds; Other Private Financial Institutions ; H68 - Forecasts of Budgets, Deficits, and Debt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013051738