The decision by firms to offer an occupational pension is investigated with a unique linked employer/employee dataset, supplemented with detailed actuarial calculations of the cost to the firms of offering occupational pensions and constructed tax gains from pension contributions versus cash...

The decision by firms to offer an occupational pension is investigated with a unique linked employer-employee dataset, supplemented with detailed actuarial calculations of the cost to the firms of offering occupational pensions and constructed tax gains from pension contributions versus cash...

The occurrence in firms of occupational pensions is investigated with a linked employer–employee dataset, supplemented with actuarial calculations of tax savings when labour compensation is in the form of pensions compared to wages. Tax gains, which can be shared between employers and...

In order to estimate labour supply responses among older people we have employed a very simple model of retirement decisions that can be estimated on a single cross-section sample, and still be given a structural interpretation in terms of inter-temporal decisions. The model is estimated on...

This book is a concerted attempt by economists to investigate and offer remedies for some of the difficulties associated with an ageing labor market.

Early retirement decisions derived from a structural model with economic incentives and firm workforce changes, are estimated on Norwegian linked household and firm data. For households in which the wife is the first to become eligible for early retirement, the impact on early retirement of a...

In 1989, an early retirement program (AFP) was introduced in Norway, with an eligibility age gradually decreasing from 66 to 62, and now covering about two thirds of the labour force. To assess the impact on the labour force we estimate a multinomial logit model for transitions between labour...

This paper revisits the question of whether defined benefit pension plans inhibit labour mobility. Using national register data for three distinct periods, we define and calculate a measure of changes in individual pension entitlements which we term potential portability gain. Estimation results...