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Private pension policies in industrialized countries : a comparative analysis

Private pension policies in industrialized countries : a comparative analysis (1회 대출)

자료유형
단행본
개인저자
Turner, John A. (John Andrew), 1949 July 9-. Watanabe, Noriyasu.
서명 / 저자사항
Private pension policies in industrialized countries : a comparative analysis / John A. Turner and Noriyasu Watanabe.
발행사항
Kalamazoo, Mich. :   W.E. Upjohn Institute for Employment Research,   1995.  
형태사항
x, 171 p. ; 24 cm.
ISBN
088099150X (cloth) 0880991496 (pbk.)
서지주기
Includes bibliographical references (p. 149-157) and index.
일반주제명
Pensions -- Government policy -- Developed countries -- Case studies. Old age pensions -- Government policy -- Developed countries -- Case studies. Retirement income -- Government policy -- Developed countries -- Case studies. Defined benefit pension plans -- Government policy -- Developed countries -- Case studies. Defined contribution pension plans -- Government policy -- Developed countries -- Case studies. Individual retirement accounts -- Government policy -- Developed countries -- Case studies. Annuities -- Government policy -- Developed countries -- Case studies. Income tax deductions for retirement contributions -- Developed countries -- Case studies.
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010 ▼a 95003603
020 ▼a 088099150X (cloth)
020 ▼a 0880991496 (pbk.)
035 ▼a (KERIS)REF000004942198
040 ▼a DLC ▼c DLC ▼d DLC ▼d 211009
050 0 0 ▼a HD7105 ▼b .T82 1995
082 0 0 ▼a 331.2/52/091722 ▼2 23
084 ▼a 331.252 ▼2 DDCK
090 ▼a 331.252 ▼b T948pr
100 1 ▼a Turner, John A. ▼q (John Andrew), ▼d 1949 July 9-.
245 1 0 ▼a Private pension policies in industrialized countries : ▼b a comparative analysis / ▼c John A. Turner and Noriyasu Watanabe.
260 ▼a Kalamazoo, Mich. : ▼b W.E. Upjohn Institute for Employment Research, ▼c 1995.
300 ▼a x, 171 p. ; ▼c 24 cm.
504 ▼a Includes bibliographical references (p. 149-157) and index.
650 0 ▼a Pensions ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Old age pensions ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Retirement income ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Defined benefit pension plans ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Defined contribution pension plans ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Individual retirement accounts ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Annuities ▼x Government policy ▼z Developed countries ▼v Case studies.
650 0 ▼a Income tax deductions for retirement contributions ▼z Developed countries ▼v Case studies.
700 1 ▼a Watanabe, Noriyasu.
945 ▼a KLPA

소장정보

No. 소장처 청구기호 등록번호 도서상태 반납예정일 예약 서비스
No. 1 소장처 중앙도서관/서고6층/ 청구기호 331.252 T948pr 등록번호 511004006 도서상태 대출가능 반납예정일 예약 서비스 B M

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목차


CONTENTS
1 The Trend Toward Private Pensions = 1
 Pension Terminology = 2
 Overview = 3
 Effects of Shifting Towards Private Pension Systems = 6
 Private Pension Systems and Policies = 7
 A Selective Summary of Pension Trends = 8
 Notes = 9
2 Basic Issues in Structuring Pension Financing = 11
 Issues = 11
 Conclusion = 19
 Note = 19
3 Privatizing Retirement Income = 21
 Mandatory Individual Accounts: Chile = 22
  Contributions and Benefits = 22
  Pension Fund Investments = 25
  Regulation of Pension Fund Management Companies = 28
  Conclusions = 29
 "Pay-or-Play" Pensions: Japan and the United Kingdom = 30
  Japan = 32
  United Kingdom = 34
  Critique of Contracting Out = 42
 Conclusions = 47
 Notes = 47
4 Tax Policy Towards Private Pensions = 49
 Overview = 49
 Contributions = 51
  Employer Contributions = 51
  Employee Contributions = 52
  Contribution Limits = 53
  Tax Treatment of High-Income Workers = 56
  Book Reserve Plans = 56
 Investment Earnings = 57
  Assets = 58
 Disbursements = 59
  Lump-Sum Distributions = 59
  Annuity Benefits = 60
  Implicit Taxes = 62
  Consumption Taxes = 62
 Conclusions = 63
 Notes = 64
5 Pension Risk and Insurance = 65
 Pension Risk in Defined Benefit and Defined Contribution Plans = 65
  The Trend Toward Defined Contribution Plans = 66
  Mixed Uses for Plans = 70
 Determination of Risk-Bearing = 71
  Defined Benefit and Defined Contribution Plans Combined = 80
  Conclusions = 81
 Insolvency Insurance = 81
  Germany = 82
  Japan = 83
  Sweden = 86
  The United States = 86
  Concluding Remarks = 90
 Conclusions = 91
 Notes = 91
6 Pension Financing = 95
 Unfunded Systems = 95
  Germany = 96
 Funded Systems = 98
  Diversification = 99
  International Investments = 100
  Portfolio Restrictions = 101
 Paying for Pension = 101
 Conclusions = 107
 Notes = 108
7 Labor Market Issues = 109
 Pension Coverage = 109
 Pension Portability = 112
  Pension Vesting = 113
  Preretirement Indexation = 115
  Portability Clearinghouses = 116
  Preservation of Benefits Versus Preretirement Distributions = 118
  Conclusions = 120
 Pensions And Retirement = 121
  Demographic Trends and Labor Force Participation Rates = 121
  Retirement Decisions = 123
  Eligibility for Social Security Benefits = 124
  Eligibility for Private Pension Benefits = 126
  Adjustment of Benefits for Postponed Retirement = 128
  Mandatory Retirement = 131
 Conclusions = 132
 Notes = 132
8 The Adequacy of Retirement Income = 135
 Japan = 135
 Germany = 136
 United Kingdom = 136
 United States = 137
 Comparisons = 142
 Conclusions = 143
 Notes = 143
9 Trends in Pensions = 145
 A Selective Summary of Pension Trends = 145
 Conclusion = 147
References = 149


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