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The Determinants of Occupational Pensions

  • 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)

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File URL: http://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2006/Memo-01-2006.pdf
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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
Contact details of provider: 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
Web page: http://www.oekonomi.uio.no/indexe.html
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  1. Leslie E. Papke, 1996. "Are 401(k) Plans Replacing Other Employer-Provided Pensions? Evidence from Panel Data," NBER Working Papers 5736, National Bureau of Economic Research, Inc.
  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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