公共政策与私人养老金缴款

Public Policies and Private Pension Contributions

Journal of Money, Credit and Banking · 1994
被引 10
人大 A-ABS 4

中文导读

研究1974年以来养老金监管变化对私人养老金缴款的影响,发现《雇员退休收入保障法》提高了缴款,而1987年的全额资金限制降低了缴款。

Abstract

Changes in pension regulation since 1974 have coincided with changes in pension coverage, plan choice, funding status, and pension contributions. This paper examines the effects of regulation and other factors on these items. The main contribution is a new set of estimates of the determinants of pension contributions. Regressions using a new, comprehensive measure of private pension contributions indicate that the Employee Retirement Income Security Act raised contributions and the 1987 full funding limitations reduced contributions. In each case, the regulatory change accounts for a sizable share of the actual change in contributions. Copyright 1994 by Ohio State University Press.

养老金监管私人养老金缴款雇员退休收入保障法全额融资限制