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Aggregate Implications of Defined Benefit and Defined Contribution Systems

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Author Info
Alexander Michaelides
Francisco Gomes

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Abstract

Financing retirement benefits is probably the most significant fiscal challenge that governments in industrial economies will be facing in the next few decades. Social security reform has therefore become an important public policy issue for many countries and various reform proposals have been recently put forth. Given the importance of understanding the aggregate and welfare implications of different social security systems existing in the OECD, a number of recent papers have investigated the general equilibrium implications of social security reform. We follow this general equilibrium literature to analyze the aggregate and welfare implications of social security arrangements in the presence of empirically relevant market frictions and individual heterogeneity, taking care to explicitly embed in the model the main institutional, social security arrangements observed in OECD economies. Specifically, we compare the aggregate implications of defined benefit (DB) versus defined contribution (DC) systems and also investigate the economic outcomes from varying the generosity of a particular system. That is, we perform a comparison both between DB and DC systems but also within a particular system. We first broadly describe different social security systems that exist in OECD economies and attempt to classify them into categories with broadly similar institutional features. We then embed aspects of these institutional arrangements in a realistically calibrated general equilibrium life-cycle model to quantify the implications for aggregate saving and capital formation. We find that the insurance provided by a DB system can outweigh the efficiency cost from higher taxes to finance the DB payments. As a result, social welfare is maximized at positive DB provision levels. On the other hand, the fully-funded DC system that taxes an individual and offers the benefits during retirement depending on the interest rate and the individual's contributions, does not improve social (aggregate) welfare for any positive tax rate. There are two main reasons for this surprising result. First, the constraint that forces young workers to save through the DC account distorts the consumption-saving allocation sufficiently to generate consumption profiles for the poor that are substantially different from what they would have preferred in the absence of forced saving. Second, the models generate higher capital accumulation and a lower interest rate implying that saving for retirement (either through the DC or non-DC account) earns a lower rate of return that outweighs the positive effect of higher mean wages in the economy

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Paper provided by Society for Economic Dynamics in its series 2004 Meeting Papers with number 335.

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Date of creation: 2004
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Handle: RePEc:red:sed004:335

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Related research
Keywords: General Equilibrium Liquidity Constraints Heterogeneous Agents Undiversifiable Labor Income Defined Benefit Systems Defined Contribution Systems

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Find related papers by JEL classification:
E21 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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  3. MaCurdy, Thomas E., 1982. "The use of time series processes to model the error structure of earnings in a longitudinal data analysis," Journal of Econometrics, Elsevier, vol. 18(1), pages 83-114, January. [Downloadable!] (restricted)
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  5. Glenn R. Hubbard & Jonathan Skinner & Stephen P. Zeldes, . "Precautionary Saving and Social Insurance," Rodney L. White Center for Financial Research Working Papers 3-95, Wharton School Rodney L. White Center for Financial Research.
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  6. Pischke, Jorn-Steffen, 1995. "Individual Income, Incomplete Information, and Aggregate Consumption," Econometrica, Econometric Society, vol. 63(4), pages 805-40, July. [Downloadable!] (restricted)
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  7. Mark Huggett & Gustavo Ventura, 1999. "On the Distributional Effects of Social Security Reform," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 2(3), pages 498-531, July. [Downloadable!] (restricted)
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  8. Henning Bohn, 1999. "Social Security and Demographic Uncertainty: The Risk Sharing Properties of Alternative Policies," NBER Working Papers 7030, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  11. Ana Castaneda & Javier Diaz-Gimenez & Jose-Victor Rios-Rull, 2003. "Accounting for the U.S. Earnings and Wealth Inequality," Journal of Political Economy, University of Chicago Press, vol. 111(4), pages 818-857, August. [Downloadable!] (restricted)
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  14. Gertler, Mark, 1999. "Government debt and social security in a life-cycle economy," Carnegie-Rochester Conference Series on Public Policy, Elsevier, vol. 50, pages 61-110, June. [Downloadable!] (restricted)
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  15. Miles, David K & Sefton, James, 2002. "Optimal Social Security Design," CEPR Discussion Papers 3290, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  17. Deaton, Angus, 1991. "Saving and Liquidity Constraints," Econometrica, Econometric Society, vol. 59(5), pages 1221-48, September. [Downloadable!] (restricted)
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  18. Mariacristina deNardi, 2000. "Wealth Inequality and Intergenerational Links," Econometric Society World Congress 2000 Contributed Papers 0547, Econometric Society. [Downloadable!]
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  19. John Y. Campbell & Joao F. Cocco & Francisco J. Gomes & Pascal J. Maenhout, 1999. "Investing Retirement Wealth: A Life-Cycle Model," NBER Working Papers 7029, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  20. Aiyagari, S Rao, 1995. "Optimal Capital Income Taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting," Journal of Political Economy, University of Chicago Press, vol. 103(6), pages 1158-75, December. [Downloadable!] (restricted)
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  21. Peter Diamond & John Geanakoplos, 2001. "Social Security Investment in Equities," Cowles Foundation Discussion Papers 1314R, Cowles Foundation, Yale University, revised Aug 2002. [Downloadable!]
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  22. Angus Deaton & Pierre-Olivier Gourinchas & Christina Paxson, 2000. "Social Security and Inequality over the Life Cycle," NBER Working Papers 7570, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Niku Määttänen & Panu Poutvaara, 2007. "Should Old-Age Benefits Be Earnings-Tested?," IZA Discussion Papers 2616, Institute for the Study of Labor (IZA). [Downloadable!]
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