Evaluating the Design of Private Pension Plans: Costs and Benefits of Risk-Sharing
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The principal purpose of this paper is to analyse the trade-off between the uncertainty in contributions on the one hand and benefits on the other that is embedded in different pension arrangements. The paper employs the funding ratio (ratio of assets to liabilities) and the replacement rate (ratio of benefits to salaries) as key criteria for...
本文的核心研究目的在于剖析不同养老金计划中内嵌的缴费不确定性与待遇不确定性之间的权衡关系。本文采用筹资比率（funding ratio，即资产与负债的比值）与替代率（replacement rate，即养老金待遇与工资的比值）作为核心评价标准
