Occupational pensions, tenure, and taxes
The occurrence in firms of occupational pensions is investigated with a linked employer–employee dataset, supplemented with actuarial calculations of tax savings when labour compensation is in the form of pensions compared to wages. Tax gains, which can be shared between employers and employees, and expected increases in average tenure are both clearly associated with the occurrence of an occupational pension. Occupational pensions are typically found in large firms, with decentralized wage negotiations, a high degree of unionization, and the requirement of long training. The results and the approach provide a basis for analyzing also the trend towards DB pensions.
Volume (Year): 10 (2011)
Issue (Month): 03 (July)
|Contact details of provider:|| Postal: |
Web page: http://journals.cambridge.org/jid_PEF
When requesting a correction, please mention this item's handle: RePEc:cup:jpenef:v:10:y:2011:i:03:p:435-456_00. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Keith Waters)
If references are entirely missing, you can add them using this form.