System emerytalny w Kanadzie

• Autorzy: Sylwia Pieńkowska-Kamieniecka

Warianty tytułu

Pension system in Canada

• Języki publikacji: PL

Abstrakty

System zabezpieczenia emerytalnego w Kanadzie uznawany jest za jeden z najlepszych na świecie. Mocne strony systemu opierają się na jego stabilności w długim okresie czasu i współdziałaniu trzech filarów, gdzie dwa pierwsze mają charakter obowiązkowy, a trzeci dobrowolny. W referacie omówiono zasady funkcjonowania systemu zabezpieczenia emerytalnego w Kanadzie oraz wyzwania i przewidywane kierunki zmian, rozważane w ostatnich latach przez rząd federalny Kanady.(abstrakt oryginalny)

EN

The Canadian pension provision system is considered to be one of the best such systems in the world. Its strengths are based on its long-term stability and interaction between the three pillars, where the first two are compulsory and the third one is voluntary. The paper discusses principles of operation of the Canadian pension provision system, as well as challenges and anticipated trends in changes analysed in the recent years by Canada's federal government.(original abstract)

Słowa kluczowe

PL

System emerytalny; Emerytury; Składki ubezpieczeniowe

EN

Pension schemes; Pensions; Insurance premium

• Czasopismo: Wiadomości Ubezpieczeniowe
• Rocznik: 2010
• Numer: nr 4
• Strony: 147--162

Twórcy

autor

Sylwia Pieńkowska-Kamieniecka

• Uniwersytet Warmińsko-Mazurski w Olsztynie

Bibliografia

• Actuarial Report (8th) on the Old Age Security Program as at 31 December 2006, Office of the Superintendent of Financial Institutions Canada, Ottawa 2008, ISBN 978-0-662-48303-8.
• Aging in poverty in Canada, "Seniors on the Margins", Government of Canada, National Advisory Council on Aging, Ottawa, Ontario 2005, ISBN: 0-662-69055-9.
• Ambachtsheer K., The Canada Supplementary Pension Plan (CSPP). Toward an Adequate, Affordable Pension for All Canadians, C.D. Howe Institute Commentary, Toronto 2008, Nr 265.
• Fougère M., S. Harvey, Y. Lan, A. Léonard, B. Rainville, Incentives for Early Retirement in Canada's Defined-Benefit Public and Private Pension Plans: An Analysis with a Dynamic Life-Cycle CGE Model, Human Resources and Social Development Canada, www.ecomod.org/ files/papers/641.doc.
• Forbes C., Ensuring the ongoing strength of Canada's retirement income system, http:// www.fin.gc.ca/activty/consult/retirement-eng.asp.
• Góra M., Integralny charakter systemu emerytalnego. Jeszcze raz o "Bezpieczeństwie dzięki różnorodności", Zeszyty FOR, Fundacja Forum Obywatelskiego Rozwoju, Warszawa 2009.
• Horner K., Retirement Saving by Canadian Households, http://www.fin.gc.ca/activty/pubs/pension/ref-bib/horner-eng.asp.
• Little B., Pension Reform in Canada: An Often Fractious Federation, "Forum of Federations", Occasional Paper Series Number 1, Ottawa 2010.
• Mintz J.M., Summary Report on Retirement Income Adequacy Research, http://www.fin. gc.ca/activty/pubs/pension/pdf/riar-narr-BD-eng.pdf (14.11.2010).
• Pierlot, J., A Pension in Every Pot: Better Pensions for More Canadian, C.D. Howe Institute Commentary, Toronto 2008, Nr 275.
• Pensions at a Glance: Public Policies Across OECD Countries, 2007 Edition, OECD 2007, ISBN 978-92-64-03214-9.
• Pensions at a Glance. Current trends and policy topics in retirement-income provision in OECD countries, OECD 2009.
• Robson W., A Better Riff on Retirement: The Case for Lower Minimum Withdrawals from Registered Retirement Income Funds, C.D. Howe Institute Commentary, Toronto 2008, e-brief 58.
• RRSPs and Other Registered Plans for Retirement, "Canada Revenue Agency", 2009, T4040(E) Rev. 09.
• Schirle T., Greener Pastures: Understanding the Impact of Retirement Incentives in Definedbenefit Pension Plans, C. D. Howe Institute Commentary Pension Papers, No. 262, Toronto 2008, ISBN: 0-88806-739-9.
• Tables of rates: Old Age Security Pension, Guaranteed Income Supplement, Allowance, Allowance for the Survivor, Rates in effect from October to December 2010, Service Canada, ISPB-119-10-10, http://www.servicecanada.gc.ca/eng/isp/oas/pdf/ISPB-119-10-10.pdf.
• Tamagno E., Occupational Pension Plans in Canada: Trends in Coverage and the Incomes of Seniors, Caledon Institute of Social Policy, Ottawa 2006, ISBN 1-55382-211-0.
• Tamagno E., A Tale of Two Pension Plans: The Differing Fortunes of the Canada and Quebec Pension Plans, Caledon Institute of Social Policy, Ottawa 2008, ISBN: 1-55382-270-6.
• The CPP&OAS Stats Book 2009, Human Resources and Skills Development Canada, http:// www.servicecanada.gc.ca/eng/isp/statistics/statbook.shtml.
• The Wobbly Third Pillar. Problems with private pension plans jeopardize Canadians' retirement income, Spring 2010, http://www.cga.org/dialogue/en/articles/2010/Spring2010/pubec_third_pillar.htm.