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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.

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  • Hernã†S, Erik & Piggott, John & Zhang, Tao & Strã˜M, Steinar, 2011. "Occupational pensions, tenure, and taxes," Journal of Pension Economics and Finance, Cambridge University Press, vol. 10(3), pages 435-456, July.
  • Handle: RePEc:cup:jpenef:v:10:y:2011:i:03:p:435-456_00

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    Cited by:

    1. Christine Mayrhuber & Gerhard Rünstler & Thomas Url & Werner Eichhorst & Michael J. Kendzia & Maarten Gerard & Connie Nielsen, 2011. "Pension Systems in the EU. Contingent Liabilities and Assets in the Public and Private Sector," WIFO Studies, WIFO, number 43938, December.
    2. repec:eee:hapoch:v1_865 is not listed on IDEAS
    3. Vestad, Ola Lotherington, 2013. "Labour supply effects of early retirement provision," Labour Economics, Elsevier, vol. 25(C), pages 98-109.
    4. Constantin Anghelache & Alexandru MANOLE & Marius POPOVICI & Emilia STANCIU, 2016. "Statistical analysis of the pensioners condition," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 64(12), pages 180-186, December.
    5. Thomas Url, 2015. "Altersvorsorgesysteme in Europa," WIFO Studies, WIFO, number 57913, December.
    6. Mario Bossler, 2015. "The efficiency wage effect of employer provided occupational pensions," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-17, December.
    7. Vestad, Ola Lotherington, 2011. "Who pays for occupational pensions?," Memorandum 16/2011, Oslo University, Department of Economics.

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