Search Results - subject_exact:"Private retirement provision"

Private und betriebliche Altersvorsoge ist zwischen den Einkommensgruppen ungleich verbreitet

Borlinghaus, Marcus; Geyer, Johannes; Haan, Peter - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639255

Impact of the longevity risk on permanent life annuity in the context of IFRS 17

Špirková, Jana; Zelinová, Silvia; Zimmermann, Pavel; … - 2026

Longevity risk - the risk that policyholders outlive expected mortality projections - poses a significant challenge to the financial sustainability of pension insurance. This paper investigates the valuation of permanent life annuities under IFRS 17, the accounting standard that fundamentally...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654680

Annuity vs. Lump Sum : a megastudy on occupational pension uptake decisions

Celis, Mathias; Boudt, Kris; Bassleer, Mona; Duyck, Wouter - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608657

Pension saving in a gendered lifecourse

James, Hayley - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015594816

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Pension saving in a gendered lifecourse

James, Hayley - 2026

Book / Working Paper

Wer hat, dem wird gegeben : der Regierungsentwurf zur Reform der privaten Vorsorge

Blank, Florian - 2026

Im Bundestag wird ein Gesetzentwurf der Bundesregierung zur Reform der staatlich geförderten privaten Altersvorsorge ("Riester-Rente") diskutiert. Der Policy Brief analysiert die Vorschläge zur Änderung der Förderung durch Zulagen und Sonderausgabenabzug. Im Ergebnis fällt der bisherige...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620554

Private und betriebliche Altersvorsoge ist zwischen den Einkommensgruppen ungleich verbreitet

Borlinghaus, Marcus; Geyer, Johannes; Haan, Peter - 2026

Neben der gesetzlichen Rentenversicherung sollen betriebliche und private Altersvorsorge zur Sicherung des Lebensstandards im Alter beitragen. Neue Auswertungen des Sozio-oekonomischen Panels (SOEP) zeigen jedoch, dass zusätzliche Altersvorsorge in Deutschland weiterhin wenig verbreitet ist und...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638027

Special issue: empirical studies with micro-data from the German Pension Insurance

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639776

Optimal investment in annuities and life insurance for retired couples : the role of side bequest motives

Werd, Martijn de; Achou, Bertrand; Chau, Ki Wai - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655674

Personal social environment as determinant of private pension planning

Kleinheinz, Lukas; Tappeiner, Gottfried; Perkmann, Urban; … - 2026

Following European pension reforms, the responsibility for old-age provision has increasingly shifted from the state to the individual. This study examines how behavioral norms and perceptions of parents' or grandparents' financial situation influence participation in the voluntary second...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647152

Defaulting 401(k) assets into payout annuities for "pretty good" lifetime incomes

Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2026

Some US defined contribution plans offer retirees access to an annuity or lifetime income stream as payout options from their 401(k) accounts. Nevertheless, for behavioral reasons, some retirees may hesitate to elect lifetime income streams as a drawdown vehicle. To counter this, plan sponsors...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651068

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Defaulting 401(k) Assets into Payout Annuities for "Pretty Good" Lifetime Incomes

Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2025

Book / Working Paper

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633685

How is wealth distributed across British households? : reassessing the valuation of pensions

Delestre, Isaac; O'Brien, Laurence - 2026

Reliable statistics on the distribution of wealth - and how this has changed over time - are essential for informing a range of policy debates. Unfortunately, current official statistics from the Office for National Statistics (ONS) do not provide a coherent or consistent guide to how wealth is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635315

Parenthood and pension wealth : the long-term impact of children on retirement savings

Landovská, Petra; Votápková, Jana - 2026

Population ageing and declining fertility challenge public pension systems and raise concerns about financial preparedness for retirement. While wealth accumulation depends on socioeconomic characteristics such as income, education, and health, family size may also shape long-term saving...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667772

Self-control and early withdrawal from retirement accounts

Moran, Patrick; Schneider, Patrick - 2026

Using a survey-elicited measure of psychological self-control and a policy change in Australia during COVID-19, we find that self-control issues significantly predict early withdrawals from retirement accounts. Individuals in the top quintile of self-control issues are 60% more likely to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669769

On the taxation of private retirement wealth

Ábrahám, Árpád; Brendler, Pavel; Cárceles-Poveda, Eva - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665865

Costly attention and retirement

Hentall-MacCuish, Jamie - 2026

In UK data, I document the prevalence of misbeliefs regarding the State Pension eligibility age (SPA) and their predictivity for retirement. Exploiting policy variation, I estimate a lifecycle model of retirement in which, motivated by patterns in belief data, rationally inattentive households...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668125

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Costly attention and retirement

Hentall-MacCuish, Jamie - 2025

Book / Working Paper

Assessing the government's reform to the National Insurance treatment of salary sacrifice pension contributions

O'Brien, Laurence; Oulton, Matthew - 2026

In November 2025, the Chancellor announced that salary sacrifice pension contributions - whereby employees agree to a reduction in their salary in return for additional employer pension contributions - above £2,000 per year will no longer be exempt from employer and employee National Insurance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668543

How does private pension saving change for workers moving from employee jobs into self-employment?

Cribb, Jonathan; O'Brien, Laurence - 2026

Persistently low rates of private pension participation among the self-employed have led to increased policy focus on how to boost pension saving among this group. In this report, we use newly linked administrative data to evaluate how private pension saving changes for employees who move into...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668560

Optimal investments in annuities and life insurance for retired couples : rhe role of side bequest motives

Werd, Martijn de; Achou, Bertrand; Chau, Ki Wai - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069261

Automatic enrolment : trends in employer pension contributions and the impact of potential reforms

Cribb, Jonathan; Karjalainen, Heidi; O'Brien, Laurence - 2026

Automatic enrolment has transformed private pension saving in the UK: workplace pension participation among eligible private sector employees rose from just over 40% in 2012 to 89% in 2024. Despite this, there are concerns that current levels of pension contributions will lead to many falling...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069342

Rethinking pension reform for aging societies : an evidence-based approach

Giupponi, Giulia; Seibold, Arthur - 2026

Pension reforms must balance fiscal sustainability with distributional goals. Statutory retirement ages shape retirement more than pure financial incentives. Penalizing early retirement can be regressive if early retirees are less well off. Benefit cuts encourage later retirement but can impose...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016082159

Neustart für die private Altersvorsorge : ein renditestarkes Vorsorgedepot für Deutschland

Malmendier, Ulrike; Schaffranka, Claudia; Schwarz, Milena; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547408

Behavioural biases in investment decisions of pension savers : evidence from the 2nd pillar of the pension system in Slovakia

Szakadatova, Estera; Čaplánová, Anetta; Sivak, Rudolf - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015485870

Policies to help people manage defined contribution pension wealth through retirement

Boileau, Bee; Cribb, Jonathan; Emmerson, Carl - 2025

In this report, we consider policies to help people appropriately manage their defined contribution (DC) pension wealth through later life. We draw on evidence in a report published alongside this one (Boileau, Cribb and Emmerson, 2025), which sets out key information on the landscape in which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371485

Individuals' challenges managing pensions through retirement

Boileau, Bee; Cribb, Jonathan; Emmerson, Carl - 2025

This report is one of two reports on the management of pension wealth in retirement conducted as part of the Pensions Review, led by the Institute for Fiscal Studies in partnership with the abrdn Financial Fairness Trust. In this report, we examine the decisions that older individuals face as...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371487

Trends in retirement and retirement income choices by TIAA participants : 2000-2018

Brown, Jeffrey R.; Poterba, James M.; Richardson, David P. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374550

Early pension withdrawals in Chile during the pandemic

Fuentes, Olga; Mitchell, Olivia S.; Villatoro, Félix - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374551

An analysis of benefit distributions selected by individuals covered by the PBGC : differences by sex and age

Clark, Robert L.; Pelletier, Denis; Ritter, Beth M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374568

£2 trillion poorer than previously thought? : assessing changes to household wealth statistics

Adam, Stuart; Delestre, Isaac; Emmerson, Carl; … - 2025

The total wealth of Britain's households in 2018 to 2020 was approximately £2.2 trillion less than was previously believed - a 14% reduction. That, at least, is the implication of a recent change in methodology made by the Office for National Statistics (ONS) to the UK's leading official...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331161

Small pension pots : problems and potential policy responses

Cribb, Jonathan; Emmerson, Carl; O'Brien, Laurence; … - 2025

The current system of private pension savings in the UK is based on employers choosing a workplace pension provider, to which contributions from the employee and employer are sent, and which invests the contributions on behalf of the employee. This means that when an individual leaves their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331194

Ethnic differences in private pension participation after automatic enrolment

Cribb, Jonathan; O'Brien, Laurence; Sturrock, David - 2025

This report examines ethnic differences in pension participation in the UK following the nationwide roll-out of automatic enrolment, the drivers of those gaps, and the consequences for wealth accumulation. It draws on an academic research paper (Cribb, O'Brien and Sturrock, 2025) published...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331225

Personalized reminders : evidence from a field experiment with voluntary retirement savings in Colombia

Gars, Jared; Prada, Laura; Tripodi, Egon; Borda, Santiago - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015585458

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Personalized reminders : evidence from a field experiment with voluntary retirement savings in Colombia

Gars, Jared; Prada, Laura; Tripodi, Egon; Borda, Santiago - 2025

Book / Working Paper

Personalized reminders : evidence from a field experiment with voluntary retirement savings in Colombia

Gars, Jared; Prada, Laura; Borda, Santiago; Tripodi, Egon - 2025

Book / Working Paper

Personalized reminders: evidence from a field experiment with voluntary retirement savings in Colombia

Gars, Jared; Prada, Laura; Tripodi, Egon; Borda, Santiago - 2025

Book / Working Paper

Discretionary retirement investment decisions : modeling individuals' retirement budget allocations and the impact of promotion versus prevention orientation

Yang, Yadi; Dellaert, Benedict G. C.; Donkers, Bas; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332573

The impact of personality, behavior, and geography on participation in the private pension system in Türkiye : a machine learning approach

Verberi, Can; Kaplan, Muhittin - 2025

This study examines regional disparities in the factors that affect participation in the Private Pension System (PPS) in Türkiye, focusing on sociodemographic characteristics, personality traits and behavior, and pension and financial literacy. The behavioral factors identified encompass...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334515

Longevity risk and annuitisation decisions in the absence of special-rate life annuities

Andrés Sánchez, Jorge de; González-Vila Puchades, Laura - 2025

Longevity risk affecting older adults can be transferred to the insurance market by purchasing a lifetime annuity. Special-rate life annuities, which are priced, among other factors, on the basis of health and lifestyle factors, go beyond traditional considerations of age and sex by using...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334621

Breaking barriers in retirement planning: evidence from Colombia’s dual-advisory program

Becerra, Oscar; Cavallo, Eduardo A.; Santiago Guzmán, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339216

Traditional institutions in modern times : dowries as pensions when sons migrate

Bau, Natalie; Khanna, Gaurav; Low, Corinne; Voena, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614127

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Traditional institutions in modern times : dowries as pensions when sons migrate

Bau, Natalie; Khanna, Gaurav; Low, Corinne; Voena, … - 2025

Book / Working Paper

Participation in pension programs in low and middle income countries

Giles, John; Joubert, Clément; Tanaka, Tomoaki - 2025

Low- and middle-income countries are aging rapidly but stagnation of growth in participation in pension programs, due to widespread informal employment, presents a major fiscal challenge. Some claim that improving the design of pension program rules can encourage more pension contributions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395404

Life insurers' private credit investments and annuity market share capture

Meisenzahl, Ralf R.; Overpeck, Jackson; Polacek, Andy - 2025

We show that life insurers have increased their lending in the private placement market over the past decade, totaling $849 billion, or 14%, on life insurers' balance sheets in 2024. A substantial part of the growth stems from private credit extension to financial borrowers and to privately...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419969