Pension Substitution in the 1980s: Why the Shift Toward Defined Contribution Pension Plans?
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The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. This paper reports on the construction of a new longitudinal company-based dataset on pension plans for the years 1980-86 (including all U.S.
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美国国家经济研究局创建时间:
1991-10-01



