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  • Search: subject_exact:"Altersversorgung von Unternehmen"
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Year of publication
Subject
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Betriebliche Altersversorgung 3,197 Occupational pension plan 3,197 USA 1,191 United States 1,185 Altersvorsorge 1,154 Retirement provision 1,154 Pensionskasse 928 Pension fund 919 Deutschland 683 Germany 675 Gesetzliche Rentenversicherung 579 Public pension system 579 Theorie 493 Theory 493 Retirement 339 Private Altersvorsorge 336 Private retirement provision 336 Altersgrenze 332 Rentenreform 266 Pension reform 264 Sparen 232 Savings 230 Großbritannien 191 Rentenfinanzierung 185 Pension finance 182 United Kingdom 180 Portfolio selection 156 Portfolio-Management 156 Rentenpolitik 141 Pension policy 139 Steuervergünstigung 121 Tax incentive 121 Betriebliche Sozialleistungen 85 Employee benefits 82 Pension obligations 79 Pensionsverpflichtungen 79 Schweiz 77 Switzerland 76 Flexible Altersgrenze 73 Flexible retirement 73
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Online availability
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Free 791 Undetermined 294
Type of publication
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Book / Working Paper 1,664 Article 1,510 Journal 23
Type of publication (narrower categories)
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Article in journal 1,229 Aufsatz in Zeitschrift 1,229 Graue Literatur 566 Non-commercial literature 566 Arbeitspapier 415 Working Paper 415 Aufsatz im Buch 292 Book section 292 Hochschulschrift 150 Thesis 124 Collection of articles of several authors 118 Sammelwerk 118 Amtsdruckschrift 85 Government document 85 Konferenzschrift 54 Conference proceedings 43 Bibliografie enthalten 39 Bibliography included 39 Aufsatzsammlung 31 Collection of articles written by one author 13 Sammlung 13 Lehrbuch 11 Statistik 11 Textbook 11 Gesetz 10 Law 10 Ratgeber 10 Statistics 10 Guidebook 9 Handbook 9 Handbuch 9 Kommentar 9 Mehrbändiges Werk 9 Multi-volume publication 9 Advisory report 8 Conference paper 8 Gutachten 8 Konferenzbeitrag 8 No longer published / No longer aquired 8 Case study 7
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Language
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English 2,313 German 822 French 35 Dutch 8 Italian 6 Polish 5 Spanish 5 Swedish 4 Danish 3 Undetermined 3 Russian 2 Afrikaans 1 Bulgarian 1 Valencian 1 Hungarian 1
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Author
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Mitchell, Olivia S. 62 Wise, David A. 56 Choi, James J. 51 Clark, Robert L. 47 Madrian, Brigitte C. 47 Poterba, James M. 38 Laibson, David I. 35 Gustman, Alan L. 34 Steinmeier, Thomas L. 30 Venti, Steven F. 25 Rauh, Joshua 24 Allen, Steven G. 21 Beshears, John 20 Bodie, Zvi 19 Förster, Wolfgang 19 Ghilarducci, Teresa 19 Metrick, Andrew 17 Papke, Leslie E. 16 Brown, Jeffrey R. 15 Höfer, Reinhold 15 Ippolito, Richard A. 15 Kotlikoff, Laurence J. 15 Stefanescu, Irina 15 Blake, David 14 Macpherson, David A. 14 Turner, John A. 14 Ahrend, Peter 13 Disney, Richard 13 Even, William E. 13 Shoven, John B. 13 Buttler, Andreas 12 Chen, An 12 Gale, William G. 12 Laibson, David 12 Rößler, Norbert 12 Stock, James H. 12 Warshawsky, Mark J. 12 Bütler, Monika 11 Goda, Gopi Shah 11 Munnell, Alicia Haydock 11
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Institution
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National Bureau of Economic Research 111 USA / General Accounting Office 14 Wharton School / Pension Research Council 9 OECD 8 Pensions Institute 7 USA / Congress / House of Representatives / Committee on Economic and Educational Opportunities / Subcommittee on Employer-Employee Relations 7 Committee on Continuing Professional Education 5 Employee Benefit Research Institute <Washington, DC> 5 Europäische Kommission 5 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 5 Österreichisches Institut für Wirtschaftsforschung 5 Arbeitsgemeinschaft für Betriebliche Altersversorgung 4 Brookings Institution 4 Frankfurt Business Media 4 Great Britain / Occupational Pensions Board 4 USA / Congress / Senate / Special Committee on Aging 4 University of Pennsylvania 4 W. E. Upjohn Institute for Employment Research <Kalamazoo, Mich.> 4 Deutsches Institut für Altersvorsorge 3 Employee Benefit Research Institute <Washington, DC> / Education and Research Fund 3 Federal Reserve Bank of Cleveland 3 International Social Security Association 3 Practising Law Institute <New York, NY> 3 Rodney L. White Center for Financial Research 3 Springer Fachmedien Wiesbaden 3 American Management Association / Insurance Division 2 Avenir Suisse 2 Beratungs-GmbH für Altersversorgung Dr. Dr. Ernst Heissmann 2 Beratungs-GmbH für Altersversorgung, Steuerberatungsgesellschaft Doktor Doktor Ernst Heissmann 2 Bureau of National Affairs <Washington, DC> 2 Confederation of British Industry 2 Dartmouth College 2 Deutsche Bank <Frankfurt am Main> / Research 2 Deutsche Gesellschaft für Versicherungsmathematik 2 F.A.Z.-Institut für Management-, Markt- und Medieninformationen 2 Federal Reserve System / Division of Research and Statistics 2 Forschungsinstitut zur Zukunft der Arbeit 2 Großbritannien / Department of Work and Pensions 2 Haufe-Lexware GmbH & Co. KG 2 Institute for Fiscal Studies 2
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 112 NBER working paper series 107 Der Betrieb 71 Journal of pension economics and finance 56 NBER Working Paper 54 Betriebs-Berater : BB 34 Discussion paper / The Pensions Institute, Cass Business School, City University 26 Pensions : an international journal 23 Journal of public economics 20 La revue de l'IRES 18 Monthly labor review : MLR 18 Journal of labor research 17 Finance and economics discussion series 16 Insurance / Mathematics & economics 16 Altersversorgung und Vergütung : Risiken und Chancen im Wettbewerb der Unternehmen ; Festschrift für Boy-Jürgen Andresen zum 60. Geburtstag 15 Les retraites complémentaires 15 National tax journal 15 The American economic review 15 Industrial relations : a journal of economy & society 14 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 14 Europäische Hochschulschriften / 5 13 ILR review : the journal of work and policy 13 Social security bulletin 13 Discussion paper series / IZA 12 Journal of human resources : JHR 12 Netspar Discussion Paper 11 The journal of finance : the journal of the American Finance Association 11 The journal of risk and insurance : the journal of the American Risk and Insurance Association 11 Betriebliche Altersversorgung : BetrAV 10 Bilanzielle Auslagerung von Pensionsverpflichtungen : Praxishandbuch unter Berücksichtigung arbeits- und steuerrechtlicher sowie bilanzieller und betriebswirtschaftlicher Aspekte 10 Journal of accounting & economics 10 Journal of pension economics and finance : JPEF 10 CESifo working papers 9 Journal of financial economics 9 The privatization of social policy? : Occupational welfare and the welfare state in America, Scandinavia and Japan 9 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 9 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 8 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research 8 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 8 Economics letters 8
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Source
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ECONIS (ZBW) 3,197
Showing 1 - 50 of 3,197
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Planning and saving for retirement
Sulka, Tomasz - 2022
Planning for retirement and subsequent execution of the plan are difficult, but essential for financial security in old age. To formally analyse the interplay between planning and self-control, I introduce cognitive costs of formulating a plan into the dual-self model of impulse control. The...
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Good practice principles in modelling defined contribution pension plans
Dowd, Kevin; Blake, David - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-21
We establish 16 good practice principles for modelling defined contribution pension plans. These principles cover the following issues: model specification and calibration; modelling quantifiable uncertainty; modelling member choices; modelling member characteristics, such as occupation and...
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Unpleasant actuarial arithmetic : fair contribution rates for defined benefit pension schemes
Hori, Kenjiro; Wright, Stephen - 2022
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Pension communication, knowledge, and behaviour
Debets, Steven; Prast, Henriëtte Maria; Rossi, … - In: Journal of pension economics and finance : JPEF 21 (2022) 1, pp. 99-118
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The incidence of pension contributions : a panel based analysis of the impact of pension contributions on labor cost, wages and labor supply
Bosch, Nicole; Ewijk, Casper van; Micevska Scharf, Maja; … - In: De economist : quarterly review of the Royal … 170 (2022) 1, pp. 107-132
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The impact of adolescent psychological distress on access and participation in employer sponsored pension plans in the US
Arulsamy, Karen - 2022
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IMF engagement on pension issues in surveillance and program work
Internationaler Währungsfonds / Fiscal Affairs Department; … - 2022
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Goals-based Investing and Contributing Strategies for an Income Replacement Rate in the DC Occupational Pension Scheme of Korea
Jang, DeogJin; Sung, Joo-Ho - 2022
This paper derives the optimal asset allocation and contributing strategies in the DC occupational pension scheme of Korea using a goals-based investing approach. Essential and aspirational goals are defined as minimum and target income replacement rates in a DC occupational pension scheme,...
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Pensions and Wages : An Hedonic Price Theory Approach
Montgomery, Edward B.; Shaw, Kathryn L.; Benedict, Mary … - 2022
This paper examines whether a tradeoff exists between the level of pension benefits and wages for comparably skilled workers. The 1983 survey of Consumer Finances is used to match detailed information on pension plans to detailed personal characteristics of a random sample of the population. The...
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An Analysis of Pension Benefit Formulas, Pension Wealth and Incentives from Pensions
Gustman, Alan L.; Steinmeier, Thomas L. - 2022
This paper investigates empirical issues related to pensions. It uses the 1983 Survey of Consumer Finances (SCF), a data set with detailed information both on workers and on their pensions. The paper presents new estimates of pension values for various groups. It compares pension values based on...
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The Role of IRAs in US Households’ Saving for Retirement, 2021
Holden, Sarah; Schrass, Daniel - 2022
This paper presents survey results on the incidence of individual retirement account (IRA) ownership in the United States and the contribution, rollover, and withdrawal activity of IRA-owning households. In mid-2021, 37 percent of US households owned IRAs. More than eight in 10 IRA-owning...
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The Current State of U.S. Workplace Retirement Plan Coverage
Sabelhaus, John - 2022
Despite widespread support for government policies aimed at improving workplace retirement plans, nearly half of wage and salary workers in the U.S. still lack coverage. The lack of employer-sponsored pensions or other workplace retirement saving plans has led to state-level government...
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Executive Pensions
Bebchuk, Lucian A.; Jackson, Jr., Robert J. - 2022
Because public firms are not required to disclose the monetary value of pension plans in their executive pay disclosures, financial economists have generally analyzed executive pay using figures that do not include the value of such pension plans. This paper presents evidence that omitting the...
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Economic Implications of Erisa
Bulow, Jeremy; Scholes, Myron S.; Menell, Peter S. - 2022
If the intent of the Employee Retirement Income Security Act, ERISA, was to assure that beneficiaries of insolvent pension plans receive adequate pension benefits, sharp increases in nominal rates of interest have blunted that purpose. Without an increase in these rates, the Pension Benefit...
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Good Practice Principles in Modelling Defined Contribution Pension Plans
Dowd, Kevin; Blake, David P. - 2022
We establish 16 good practice principles for modelling defined contribution pension plans. These principles cover the following issues: model specification and calibration; modelling quantifiable uncertainty; modelling member choices; modelling member characteristics, such as occupation and...
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Are Retirement Planning Tools Substitutes or Complements to Financial Capability?
Goda, Gopi Shah; Levy, Matthew; Flaherty Manchester, Colleen - 2022
We conducted a randomized controlled trial to understand how a web-based retirement saving calculator affects workers’ retirement-savings decisions. In both conditions, the calculator projected workers’ retirement income goal. In the treatment condition, it additionally projected retirement...
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Partial recall : differences between actual and self-reported annuitization decisions in Sweden
Hagen, Johannes - In: Journal of pension economics and finance : JPEF 21 (2022) 3, pp. 375-404
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Pensions and power : the political and market dynamics of public pension plans
Kolasi, Erald - In: Review of capital as power 2 (2022) 2, pp. 46-80
This paper uses the theory of "capital as power" to analyze the struggle over public pensions in the United States. While mainstream commentators claim that public pensions must be "reformed" because they are "under funded", I argue that the metrics used to make this argument are unsound....
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Pensions, the Option Value of Work, and Retirement
Stock, James H.; Wise, David A. - 2022
The paper develops a model of retirement based on the option value of continuing to work. Continuing to work maintains the option of retiring on more advantageous terms later. The model is used to estimate the effects on retirement of firm pension plan provisions. Typical defined benefit pension...
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The pricing model of pension benefit guaranty corporation insurance with regime-switching processes
Chen, Ting-Fu; Lin, Shih-kuei; Chang, An-Sing; Wang, Wei-Hao - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-23
This paper aims to evaluate Pension Benefit Guaranty Corporation (PBGC) insurance values through regime-switching models. We separate periods of the economy with faster growth from those with slower growth to observe long-term trends in the economy. We derive a fair PBGC insurance pricing...
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Do Pensions Reduce Debt?
Chen, Wei - 2022
This paper estimates the causal impact of receiving pension payments on debt behavior among older adults, with a natural experiment around China's New Rural Pension Scheme (NRPS), one of the world's largest social pension programs. Using a fuzzy difference in discontinuity research design and...
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Strengthening Employment-Based Pensions in Japan
Clark, Robert L.; Mitchell, Olivia S. - 2022
We investigate how the Japanese pension market for funded employment-based pensions is changing and how it might be strengthened in order to better serve one of the most rapidly aging populations in the world. Public and private pensions in Japan are estimated to hold around US$3 trillion,...
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The Role of Company Stock in Defined Contribution Plans
Mitchell, Olivia S.; Utkus, Stephen P. - 2022
This paper explores the risks and benefits of holding company stock in employer-sponsored defined contribution (DC) retirement plans. We address three questions: (1) What is the role and function of company stock in such plans? (2) Who might be affected by enhanced portfolio diversification in...
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An Examination of the Relationship Between the Funded Status of Defined Benefit Pension Plans and the Financial Condition of Sponsoring Organizations – Public Vs Private Sector
Phillips, Janet F. - 2022
Defined benefit pension plans are a bedrock of the U.S. economy providing guaranteed payment streams at pre-established amounts. Results suggest public plans, sponsored by State and Local governments, and private plans, sponsored by public corporations, are unfunded. State plans were found to...
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American Views on Defined Contribution Plan Saving, 2021
Holden, Sarah; Schrass, Daniel; Bogdan, Michael; … - 2022
With millions of US households personally directing their retirement savings, the Investment Company Institute (ICI) has sought to track retirement savers’ actions and sentiment. This report, the 14th in the series, summarizes results from a nationally representative survey of Americans aged...
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Impact of Various Legislative Proposals on Retirement Income Adequacy
VanDerhei, Jack - 2022
This report simulates the potential impact on retirement income adequacy of five different proposals. It finds that the combination of Automatic Contribution Plan/Arrangement (ACPA) provisions and enhanced Saver’s Credit are projected to have a material impact on reducing retirement savings...
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A Guaranteed-Return Structured Product as an Investment Risk-Hedging Instrument in Pension Savings Plans
Hadad, Elroi; Yosef, Rami; Afik, Zvika - 2022
This study proposes a novel structured product (SP) among the basket of financial products sold to pension fund members. The product offers to hedge defined contribution (DC) pension portfolio members against capital market risk. Based on trading risk-free government bonds and call options on a...
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Corporate Social Responsibility, Pension Assumptions, and Risky Asset Allocations in Defined Benefit Pension Plans
Jang, Donghyeok - 2021
I explore the role of corporate social responsibility (CSR) in mitigating managers' opportunistic behavior related to defined benefit (DB) pension plan management. Strong CSR firms tend to engage less in earnings manipulation associated with executive option granting and CFO's pay sensitivity to...
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The Role of Pensions in the Labor Market
Gustman, Alan L.; Mitchell, Olivia S.; Steinmeier, Thomas L. - 2021
Employer-sponsored group pension plans offer an unusual window into long-term employment relationships. This is because the pension promise is documented in a set of explicit statements regarding future payment and employment agreements between workers and their employers. In this paper, we show...
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Private Pensions as Corporate Debt
Feldstein, Martin S. - 2021
This paper begins by examining the ways in which pension liabilities are and are not like corporate bonds. Some conceptual issues involved in valuing future pension obligations are then discussed. The second section considers the advantage to firms of fully funding their pension obligations and...
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Discontinuities in Pension Benefit Formulas and the Spot Model of the Labor Market : Implications for Financial Economists
Pesando, James E. - 2021
When analyzing tax and related issues, financial economists typically invoke the simplest and the most tractable model of the labor market. This is the spot model, in which the worker's cash wage plus accruing pension benefit must equal the value of the worker's marginal product in each and...
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To Tell the Truth : Does ERISA Immunize an Employer from Liability for Fraudulent Misstatements About an Employee Benefit Plan (94-1471)
Stein, Norman P. - 2021
Varity Corporation V. Charles Howe, Robert Wells, Ralph W Thompson, Patrick Mousel, On Behalf Of Themselves And As Representatives Of A Class Of Persons Similarly Situated, And John Altomare, Charles Barron, Alexander Charron, Charlotte Chiles, Anita Crowe, Ray Darr, Doris Guidicessi, Barnett...
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Equity in the Distribution of Tax Preferences for Pensions : Capping the Amount Allowable in Tax-Preferenced Retirement Plans
Stein, Norman P.; Turner, John A. - 2021
Tax-preferenced retirement plans are designed to be vehicles for saving for retirement, not massive tax shelters for wealthy individuals. Because tax preferences for retirement savings cause a loss in federal tax revenue, and are one of the largest sources of tax expenditures, it has long been a...
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An Alphabet Soup Agenda for Reform of the Internal Revenue Code and Erisa Provisions Applicable to Qualified Deferred Compensation Plans
Stein, Norman P. - 2021
Subchapter D of the Internal Revenue Code endows certain advance-funded, employer-sponsored retirement arrangements with the advantage of relatively pure income tax deferral. Most of the deferral is at least originally traceable to contributions to employer-sponsored plans, although individuals...
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Matter of Limited Interest : Does an Employer Pay Interest for the Year it Withdraws from a Multiemployer Pension Plan?
Stein, Norman P. - 2021
Under ERISA, an employer who withdraws from an underfunded multiemployer pension plan must pay its share of the plan's unfunded vested benefits. ERISA directs that this liability be calculated as of the last day of the year immediately prior to the year of withdrawal. The resulting liability is...
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Erisa and the Limits of Equity
Stein, Norman P. - 2021
As we approach the third decade of the Employee Retirement Income Security Act ("ERISA")' era, to what extent is it fair to say that ERISA is a statute that sounds in equity? What difference does the answer make in terms of the statute's success in reforming the delivery of employee benefits?If...
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What Happens to Assets in a Multiemployer Employee Benefit Plan When Some Employers Withdraw and Set Up a New Plan (91-610)
Stein, Norman P. - 2021
In 1947, Congress enacted the Taft-Hartley Act, which was designed to curb perceived abusive conduct by organized labor. One of Congress's concerns in 1947 was mismanagement of union-sponsored pension plans. Taft-Hartley made it illegal for an employer to transfer money to a union pension plan...
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Reversions from Pension Plans : History, Policies, and Prospects
Stein, Norman P. - 2021
Defined benefit retirement plans are systematic programs in which employers promise to pay employees a specified benefit at retirement, generally in the form of a life annuity. During the period from 1980 through 1987, employers terminated and recovered assets not obligated for pension benefits...
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Pensions and Timing of Retirement : The Case of the Public Service Pension Scheme in Uganda
Muhanguzi, Kibs Boaz - 2021
Unsustainable defined-benefit public pension scheme, rising life expectancy, and high level of unemployment endanger the socioeconomic and political stability of Uganda’s economy. This research approaches the problem from labor supply point of view by: (i) analyzing the effect of the public...
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Golden Handcuffs and Corporate Innovation : Evidence from Defined Benefit Pension Plans
Duong, Huu Nhan; Qiu, Bin; Rhee, S. Ghon - 2021
This study examines the relation between employee incentives and corporate innovation. We find that firms with a higher defined benefit (DB) pension value secure more patents and patent citations. We further show that pension freezes, which stop the accumulation of pension obligations,...
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The Emerging Law of Portable Retirement Benefits
Secunda, Paul M. - 2021
Alt-labor and the sharing economy have recently come to dominate the writings of labor and employment law scholars. Misclassification, union organizing, and wage and hour issues, have all been scrutinized as emerging issues for those who engage in alt-labor activities. In all this scholarship,...
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Who Monitors Corporate Pension Risks? Board Co-option and Corporate Pension Policies
Han, Yunhui - 2021
A board’s ability and disposition to monitor management, estimated as Board Co-option, affects the firm’s pension policy. I implement a novel board monitoring measure as the percentage of directors appointed after the CEO assumes office, Board Co-option, and find that as Board Co-option...
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The SECURE Act : Retirement Plan Distributions after the Death of a Beneficiary
Blankenship, Vorris J. - 2021
The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) of 2019 made very significant changes to required minimum distributions (RMDs) paid to beneficiaries of defined contribution retirement plans, including IRAs. The Act generally applies to beneficiaries of a defined...
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Post-Retirement Increases in Pensions in the 1980s : Did Plan Finances Matter?
Allen, Steven G.; Clark, Robert L.; McDermed, Ann A. - 2021
Many firms give post-retirement increases in pension benefits to retirees even though the pension contract does not require such increases. A leading explanation of this behavior is that benefit increases are part of an implicit contract where retirees accept lower initial benefits in return for...
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Trends in Male Labor Force Participation and Retirement : Some Evidence on the Role of Pensions and Social Security in the 1970'S and 1980'S
Anderson, Patricia M.; Gustman, Alan L.; Steinmeier, … - 2021
This paper estimates the effects on steady state retirement by men of changes in pension" plans and social security in the 1970's and 1980's. Work incentives associated with pension" coverage and plan characteristics are calculated primarily from the 1969-79 Retirement History" Study and the...
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Bauer and Beyond : The Changing Interpretation of Article 8 of Directive 2008/94/Ec (Protection of Employees’ Pension Rights on Employer Insolvency) and Its Impact on Member State...
Bennett, Philip; Meerten, Hans van - 2021
This Working Paper looks at the CJEU’s changing interpretation of Article 8 of Directive 2008/94/EC (protecting pension rights on employer insolvency) over the last 14 years through its decisions in Robins, Hogan, Webb-Sämann, Hampshire and Bauer. The CJEU both decided that pension protection...
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Social Security, Pensions and Retirement Behavior within the Family
Gustman, Alan L.; Steinmeier, Thomas L. - 2021
This paper estimates a structural model of family retirement using U.S. data from the Health and Retirement Study (HRS) and from the National Longitudinal Survey of Mature Women. Estimates using the HRS benefit from having, for each spouse, earnings histories provided by the respondent and the...
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Pensions and the U.S. Labor Market
Gustman, Alan L.; Mitchell, Olivia S. - 2021
Pensions have played a key role in the transformation of the way workers are paid in the US labor market This paper reviews and synthesizes what is known about the form and function of employer-provided pensions, and identifies areas where further information is most needed. for increasing our...
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New Trends in Pension Benefit and Retirement Provisions
Mitchell, Olivia S. - 2021
This study illustrates and interprets changes in pension plan retirement formulas and benefit provisions over the last two decades, using extensive information on private sector pension plans gathered by the U.S. Department of Labor since 1980. Data generated from the Employee Benefits Survey...
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Pensions and Retirement in the UK
Blundell, Richard W.; Johnson, Paull - 2021
Labor force participation of men over age 50 fell sharply in the UK between the early 1970s and early 1990s. Despite the fact that the state retirement pension does not become available to men until age 65, half of men aged 60-64 were economically inactive in the mid 1990s. The main element of...
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