The Value of Pension Entitlements [E-Book]: A Model of Nine OECD Countries / Edward Whitehouse
Whitehouse, Edward.
Paris : OECD Publishing, 2003
67 p. ; 21 x 29.7cm.
OECD Social, Employment and Migration Working Papers ; 9
Social Issues/Migration/Health
Full Text
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490 |a OECD Social, Employment and Migration Working Papers ;  |v 9 
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520 3 |a Pension systems are complex and comparing them across countries is therefore difficult. This paper adopts standard methodology to calculate prospective pension entitlements in nine countries. The modeling ncludes universal and resource-tested schemes, public and private earnings-related plans and mandatory efined contribution schemes. The results show gross pension benefits for workers on different levels of arnings and pension benefits net of tax. The paper also provides a detailed description of the parameters f the pension system.Retirement-income systems are about social protection, but this paper shows that countries interpret this oal very differently. Some focus on ensuring that pensioners have an adequate retirement income (in bsolute terms). Others base their systems on ensuring pensioners have an adequate income relative to their re-retirement income (or ‘replacement rate’). In Finland and the Netherlands, for example, mandatory ccupational pensions have no ceiling on ... 
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