Showing 1 - 10 of 253
The Yearly Average Method used in calculating State Contributory Pension entitlements has been criticised for creating anomalies, particularly for women. It has been announced that from 2034 onwards, entitlements will be based fully on the new Total Contributions Approach. This paper examines...
Persistent link: https://www.econbiz.de/10014552764
Ireland, there have been recent calls to reform the system of contributions and/or increase the State Pension age in order to … Ireland has committed to retaining the State Pension age at 66. In order to achieve this and maintain the viability of the SIF … Insurance (PRSI), which will occur between 2024 and 2028. Using SWITCH, the ESRI's microsimulation model for Ireland, this paper …
Persistent link: https://www.econbiz.de/10014552766
We explore the importance and nature of elderly couples' labor market interlinkages, and how such linkages shape the response to welfare reforms. To this end, we build a life cycle model with dual-earner households, featuring heterogeneous age gaps, non-separable leisure preferences, and...
Persistent link: https://www.econbiz.de/10015141893
The broadly used pay-as-you-go (PAYG) pension system is intrinsically wrong. The essence of the problem is that the PAYG system distributes the yield of raising children, i.e., of human capital investment (which is essentially the pension contribution), in such a way that it disregards the...
Persistent link: https://www.econbiz.de/10012508684
We provide novel evidence about the incentive and welfare effects of an increase in the generosity of disability benefits. Importantly, a unique policy variation in Germany allows us to isolate the income effect of a change in benefit generosity. We leverage this quasi-experimental policy...
Persistent link: https://www.econbiz.de/10015074619
This study provides novel evidence about the pension wealth elasticity of employment. For the identification we exploit reform-induced variation of pension wealth that is related to the number of children but which does not affect the implicit tax rate of employment. We use a...
Persistent link: https://www.econbiz.de/10014088379
This study conducts a financial projection of the basic pension in Korea, which provides cash assistance to the bottom 70% of elderly individuals aged 65 and over. The projection is carried out under both expansion and selective eligibility criteria, with particular emphasis on the latter....
Persistent link: https://www.econbiz.de/10015337695
Ireland appears to be in the throes of a remarkable process of social change. Over the last decade, the apparently … expose the fallacies that drive the fashionable rhetoris of Tigerhood. Four of these fallacies - that Ireland has cast off … liberty are at an unprecedented level for all citizens, and that Ireland is also experiencing a period of strong cultural …
Persistent link: https://www.econbiz.de/10012794362
The supplementary old-age pension system in Poland consists of group and individual plans. This research covers the latter, namely the individual retirement accounts and individual retirement saving accounts that were introduced in 2004 and 2012 respectively. The main aim of the paper is to...
Persistent link: https://www.econbiz.de/10012990367
Persistent link: https://www.econbiz.de/10013530816