| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w3882
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| 来源ID | Working Paper 3882
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| Pension Substitution in the 1980s: Why the Shift Toward Defined Contribution Pension Plans? |
| Douglas L. Kruse
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| 发表日期 | 1991-10-01
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| 出版年 | 1991
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| 语种 | 英语
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| 摘要 | The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. This paper reports on the construction of a new longitudinal company-based dataset on pension plans for the years 1980-86 (including all U.S. companies with large plans, and a 10% sample of companies with small plans, within this period). Among the findings are that the decline in DB coverage is primarily due to fewer participants in companies maintaining such plans, while very little of the growth in DC coverage is due to companies terminating DB plans. Also, multinomial logit analysis of manufacturing company choices indicates that the higher administrative costs of DB plans play a statistically significant, but small, role in their decline, while new pension adopters in less stable industries are more likely to choose DC plans. |
| 主题 | Labor Economics
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| URL | https://www.nber.org/papers/w3882
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561215
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推荐引用方式
GB/T 7714 |
Douglas L. Kruse. Pension Substitution in the 1980s: Why the Shift Toward Defined Contribution Pension Plans?. 1991.
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文件名：
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w3882.pdf
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格式：
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Adobe PDF
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