Pension Challenges and Pension Reforms in Oecd Countries
分析了30个OECD成员国养老金体系的多样性，包括公共养老金支出差异、目标替代率范围，并总结了近期改革的共同趋势：收紧资格条件、降低指数化调整、引入预期寿命挂钩及推广确定缴费型计划。
The 30 OECD member countries have very diverse pension systems. Current old-age public pension spending varies between less than 1 and more than 10 per cent of gross domestic product (GDP). Public spending on pensions per person aged 65 or over varies from less than 15 to more than 40 per cent of economy-wide GDP per head. For workers entering the labour market today, the target pension from all mandatory sources for an average earner varies between 30 and 100 per cent of individual earnings. Recent pension reforms have a number of common themes. First, pension eligibility conditions have been tightened. Second, the indexation of pensions in payment has become less generous. Third, some pension schemes link benefit levels to changes \nin life expectancy. Finally, a number of countries have introduced defined-contribution pensions: privately managed schemes where the pension benefit depends on contributions and investment returns.