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The Determinants of Occupational Pensions

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Author Info

  • Hernæs, Erik

    ()
    (The Ragnar Frisch Centre for Economic Research)

  • Piggott, John

    ()
    (The University of New South Wales and the Frisch Centre)

  • Zhang, Tao

    ()
    (The Ragnar Frisch Centre for Economic Research)

  • Strøm, Steinar

    ()
    (Dept. of Economics, University of Oslo)

Abstract

The decision by firms to offer an occupational pension is investigated with a unique linked employer-employee dataset, supplemented with detailed actuarial calculations of the cost to the firms of offering occupational pensions and constructed tax gains from pension contributions versus cash wage, driven by lower tax on wages than on pensions. The tax gains which can be shared between employers and employees by the degree of wage moderation, are clearly associated with the occurrence of an occupational pension plan. An occupational pension is associated with longer average tenure in the firm. Occupational pensions typically are found in large firms, and individual wage negotiations, a high degree of unionization and requirement of long training are all positively associated with an occupational pension. Hence, financial and productivity incentives are found to operate within a moderating institutional framework.

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File URL: http://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2006/Memo-01-2006.pdf
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Bibliographic Info

Paper provided by Oslo University, Department of Economics in its series Memorandum with number 01/2006.

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Length: 32 pages
Date of creation: 05 Jan 2006
Date of revision:
Handle: RePEc:hhs:osloec:2006_001

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Postal: Department of Economics, University of Oslo, P.O Box 1095 Blindern, N-0317 Oslo, Norway
Phone: 22 85 51 27
Fax: 22 85 50 35
Email:
Web page: http://www.oekonomi.uio.no/indexe.html
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Keywords: Occupational pensions; tax gains; tenure; linked employer-employee datasets;

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References

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  1. Leslie E. Papke, 1999. "Are 401(k) Plans Replacing Other Employer-Provided Pensions? Evidence from Panel Data," Journal of Human Resources, University of Wisconsin Press, vol. 34(2), pages 346-368.
  2. Olivia S. Mitchell & Rebecca A. Luzadis, 1988. "Changes in pension incentives through time," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 42(1), pages 100-108, October.
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Cited by:
  1. Bakken, Line Smart, 2006. "The Golden Age of Retirement," Memorandum 22/2006, Oslo University, Department of Economics.
  2. Hernæs, Erik & Zhu, Weizhen, 2009. "Pension Entitlements and Wealth Accumulation," Memorandum 12/2007, Oslo University, Department of Economics.

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