| 来源类型 | Book |
| 规范类型 | 其他 |
| Legislative Influences on Corporate Pension Plans | |
| Dennis E. Logue | |
| 发表日期 | 1979 |
| 出版者 | AEI Press |
| 出版年 | 1979 |
| 语种 | 英语 |
| 摘要 | Read the full PDF. Buy the book. “Legislative Influences on Corporate Pension Plans,” by Dennis E. Logue, examines the future of defined benefit plans, the type of pension offered by most large corporations. The author predicts that the large increase in real Social Security benefits from 1968 to 1977 and the measures taken in 1972 to keep Social Security benefits up to date with prices will reduce workers’ demand for private pensions. He also expects that employers will find it less attractive to offer pension plans — in part because of the Employee Retirement Income Security Act of 1974 (ERISA). The study analyzes three approaches to private pension plans — the altruistic theory, the deferred wage theory, and the recently developed contingent claims theory — and points out the inadequacy of the theory on which ERISA was based. Data on pension contracts for the period since World War II are included. Dennis E. Logue is an associate professor of business administration at the Amos Tuck School of Business Administration, Dartmouth College. |
| 主题 | Economics |
| 标签 | AEI Archive ; AEI Press ; Pensions ; Social Security |
| URL | https://www.aei.org/research-products/book/legislative-influences-on-corporate-pension-plans/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/207729 |
| 推荐引用方式 GB/T 7714 | Dennis E. Logue. Legislative Influences on Corporate Pension Plans. 1979. |
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