Employer Pension Contributions and 401(k) Plans: A Note
研究了1988至1996年间800多家企业的养老金选择，发现401(k)计划使用增加10%会使每位工人的养老金成本降低1.8%至2.0%，而集体谈判有助于缓解这一下降。
We investigate the pension choices of over 800 firms between 1988 and 1996. Using the data on pension plan finances from the Internal Revenue Service (IRS) Form 5500, required annually from firms sponsoring plans, and on firm finances from Compustat, we find support that a 10 percent increase in the use of 401(k) plans reduces pension costs per worker by 1.8 to 2.0 percent. Collective bargaining helps to mitigate the decline in employer costs.