Jump to ContentJump to Main Navigation

You are looking at 1-20 of 37 items

  • Keywords: individual accounts x
Clear All Modify Search

View:

The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Edward A. Zelinsky

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.001.0001
Subject:
Law, Employment Law

President Bush's vision of an “ownership society” continues the process of the last three decades by which the defined contribution paradigm has become the primary framework for retirement savings ... More


A Decade of Government‐Mandated Privately Run Pensions in Mexico: What Have We Learned? *

Tapen Sinha and Maria de los Angeles Yañez

in Lessons from Pension Reform in the Americas

Published in print:
2007
Published Online:
January 2008
ISBN:
9780199226801
eISBN:
9780191710285
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199226801.003.0011
Subject:
Business and Management, Pensions and Pension Management

On July 1, 1997, a new privatized pension plan — called the Seguro de Retiro, Cesantía en Edad Avanzada y Vejez (RCV, or Retirement and Old Age Insurance) — took effect in Mexico. This chapter begins ... More


Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design

Keith Brainard

in The Future of Public Employee Retirement Systems

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199573349
eISBN:
9780191721946
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199573349.003.0012
Subject:
Business and Management, Public Management, Pensions and Pension Management

Retiree benefits for US employees of state and local governments have been traditionally paid via defined benefit (DB) plans, but this arrangement has been neither monolithic nor static. This chapter ... More


Uruguay: A Mixed Reform *

Rodolfo Saldain

in Lessons from Pension Reform in the Americas

Published in print:
2007
Published Online:
January 2008
ISBN:
9780199226801
eISBN:
9780191710285
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199226801.003.0015
Subject:
Business and Management, Pensions and Pension Management

This chapter describes Uruguay's 1995 pension reform, which is based on a multipillar or mixed, system, with contributions and benefits linked to both a state-managed PAYGO system and privately ... More


Pensions in Brazil: Reaching the Limits of Parametric Reform in Latin America *

Milko Matijascic and Stephen J. Kay

in Lessons from Pension Reform in the Americas

Published in print:
2007
Published Online:
January 2008
ISBN:
9780199226801
eISBN:
9780191710285
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199226801.003.0012
Subject:
Business and Management, Pensions and Pension Management

This chapter describes Brazil's social security system and the highly contentious reform process. While much of the rest of the South American region moved toward individual accounts, Brazil engaged ... More


Pension Portfolio Choice and Menu Exposure

Brigitte Madrian, Olivia S. Mitchell, and Beth J. Soldo

in Redefining Retirement: How Will Boomers Fare?

Published in print:
2007
Published Online:
September 2007
ISBN:
9780199230778
eISBN:
9780191710971
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199230778.003.0012
Subject:
Business and Management, Pensions and Pension Management

This chapter evaluates the so-called “Swedish experiment” in 2000, the traditional Swedish pay-as-you-go retirement system was partially replaced by a national defined contribution plan. The question ... More


How Did It Happen?

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0003
Subject:
Law, Employment Law

How did the defined benefit plan go from the behemoth of the private retirement system to a secondary player in that system? The story starts with the economic and demographic forces which in the ... More


How Are They Different? The Defined Benefit and Defined Contribution Formats Contrasted As A Matter of Plan Design

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0001
Subject:
Law, Employment Law

Traditional defined benefit pensions have four major characteristics as a matter of plan design. First, they provide income on a deferred basis at retirement and not before then. Second, they provide ... More


What Does It Mean? Consumption Taxation, Tax Expenditures, and the Future of the Internal Revenue Code

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0005
Subject:
Law, Employment Law

This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely ... More


Implementing Pensions

Nicholas Barr and Peter Diamond

in Reforming Pensions: Principles and Policy Choices

Published in print:
2008
Published Online:
September 2009
ISBN:
9780195311303
eISBN:
9780199893461
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195311303.003.0009
Subject:
Economics and Finance, Financial Economics

This chapter first sets out the tasks that a government must be able to carry out if a pension reform is to succeed, tasks that clearly vary with the type of pension system. It then describes the ... More


China: Potential Directions for Reform

Nicholas Barr and Peter Diamond

in Reforming Pensions: Principles and Policy Choices

Published in print:
2008
Published Online:
September 2009
ISBN:
9780195311303
eISBN:
9780199893461
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195311303.003.0015
Subject:
Economics and Finance, Financial Economics

This chapter sets out a series of recommendations to strengthen the pension system of China in ways compatible with China's capacity to implement reforms effectively. It first discusses overall ... More


Twenty‐First‐Century Education Issues

Nicholas Barr

in The Welfare State as Piggy Bank: Information, Risk, Uncertainty, and the Role of the State

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199246595
eISBN:
9780191595936
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199246599.003.0014
Subject:
Economics and Finance, Public and Welfare

This chapter discusses a series of forward‐looking issues: methods of bringing private finance into tertiary education; student loans in the context of international labour mobility; extending loans ... More


Understanding Individual Account Guarantees

Olivia S. Mitchell and Kent Smetters

in The Pension Challenge: Risk Transfers and Retirement Income Security

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199266913
eISBN:
9780191601323
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199266913.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter examines pension guarantees in the context of an individual account (IA) component of a social security reform. The inclusion of IAs in social security reform can strengthen old-age ... More


What Is the Future of the Defined Contribution Paradigm?

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0006
Subject:
Law, Employment Law

In the private sector, the expansion of the individual account paradigm will continue in the years ahead without significant controversy or impediment. In contrast, there will be increasing ... More


Why Does It Matter? Allocating Risk and Reward Between Employer and Employee

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0002
Subject:
Law, Employment Law

It is useful to divide retirement-related risks into three broad categories: investment risk, funding risk, and longevity risk. Investment risk is the risk that retirement resources will earn an ... More


Money-Back Guarantees in Individual Pension Accounts: Evidence from the German Pension Reform

Olivia S. Mitchell and Kent Smetters

in The Pension Challenge: Risk Transfers and Retirement Income Security

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199266913
eISBN:
9780191601323
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199266913.003.0009
Subject:
Economics and Finance, Financial Economics

This chapter examines Germany’s alternative system for retirement financing. The government offers significant tax relief for investment products that guarantee that the cash value of individual ... More


Chile: Proposed Directions for Reform

Nicholas Barr and Peter Diamond

in Reforming Pensions: Principles and Policy Choices

Published in print:
2008
Published Online:
September 2009
ISBN:
9780195311303
eISBN:
9780199893461
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195311303.003.0013
Subject:
Economics and Finance, Financial Economics

In 2006, the Presidential Advisory Council on Pension Reform issued a carefully written report examining the circumstances of the pension system in Chile, presenting criteria for evaluating ... More


The Influence of Research on Policy and Practice: Lessons from Studies of Asset Building and Low-Income Families

Michael Sherraden and Trina Williams Shanks

in The Field Research Survival Guide

Published in print:
2009
Published Online:
April 2010
ISBN:
9780195325522
eISBN:
9780199893850
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195325522.003.0010
Subject:
Social Work, Research and Evaluation

This chapter lets work on individual development accounts (IDAs) serve as an illustration of research to influence national and international policies concerning asset development. It discusses ... More


China: The Pension System

Nicholas Barr and Peter Diamond

in Reforming Pensions: Principles and Policy Choices

Published in print:
2008
Published Online:
September 2009
ISBN:
9780195311303
eISBN:
9780199893461
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195311303.003.0014
Subject:
Economics and Finance, Financial Economics

This chapter describes the pension system in China, including the basic pension and funded individual accounts. The chapter offers a brief discussion the pension system's antecedents, and assesses ... More


Close Focus: Pension Reform in Chile and China

Nicholas Barr and Peter Diamond

in Pension Reform: A Short Guide

Published in print:
2009
Published Online:
September 2010
ISBN:
9780195387728
eISBN:
9780199870905
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195387728.003.0010
Subject:
Economics and Finance, Economic Systems

In 2005, Chile's newly-elected president appointed an advisory council to consider pension changes, whose analysis and recommendations are the basis for reforms enacted in 2008. This chapter first ... More


View: