| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16450 |
| 来源ID | Working Paper 16450 |
| The Funding Status of Retiree Health Plans in the Public Sector | |
| Robert Clark; Melinda S. Morrill | |
| 发表日期 | 2010-10-07 |
| 出版年 | 2010 |
| 语种 | 英语 |
| 摘要 | While no longer common in the private sector, most public sector employers offer retiree health insurance (RHI) as a retirement benefit to their employees. While these plans are thought to be an important tool for employers to attract, retain, motivate, and ultimately retire workers, they represent a large and growing cost. This paper reviews what is currently known about RHI in the public sector, while highlighting many important unanswered research questions. The analysis is informed by detailed data from states on their liabilities associated with RHI, which were produced in accordance with the 2004 Government Accounting Standards Board Rule 45 (GASB 45). We consider the extent of the unfunded liabilities states face and explore what factors may explain the variation in liabilities across states. The importance and sustainability of RHI plans in the public sector ultimately depends on how workers view and value this post-retirement benefit, yet little is known about how RHI directly impacts the public sector labor market. We conclude with a discussion of the future of RHI plans in the public sector. |
| 主题 | Subnational Fiscal Issues ; Labor Economics ; Labor Supply and Demand ; Labor Market Structures |
| URL | https://www.nber.org/papers/w16450 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/574124 |
| 推荐引用方式 GB/T 7714 | Robert Clark,Melinda S. Morrill. The Funding Status of Retiree Health Plans in the Public Sector. 2010. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w16450.pdf（288KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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