Stochastic generational accounting applied to reforms of Dutch occupational pensions
| Authors |
|
| Publication date |
2014
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| Journal |
De Economist
|
| Volume | Issue number |
162 | 3
|
| Pages (from-to) |
287-307
|
| Organisations |
-
Faculty of Economics and Business (FEB) - Amsterdam School of Economics Research Institute (ASE-RI)
|
| Abstract |
This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes.
|
| Document type |
Article
|
| Language |
English
|
| Published at |
https://doi.org/10.1007/s10645-014-9232-x
|
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