PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2018 | nr 2(28) | 52--65
Tytuł artykułu

Supplementary Pensions : what Can we Learn from Czech, Spanish and Portuguese Experiences?

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The aim of this study is to compare the Czech, Spanish and Portuguese experiences in the area of voluntary pension development. Although these countries are not included in the group of states with the greatest importance of supplementary pensions, they have already reached a considerable level of supplementary pensions expansion and have potential for further strengthening of their role. This paper analyses in a qualitative, as well as a quantitative framework the implemented solutions and their effects in terms of membership, assets, and contributions paid to the voluntary pension plans. It provides some findings with regard to the relationship between supplementary pension arrangements coverage and savings, as well as the efficiency of financial incentives for employers and plan members, or the impact of the design of a voluntary pension system on its development. (original abstract)
Rocznik
Numer
Strony
52--65
Opis fizyczny
Twórcy
  • Lodz University of Technology, Poland
Bibliografia
  • Adascalitei D., Domonkos S., 2015, Reforming against all odds: Multi-pillar pension systems in the Czech Republic and Romania, "International Social Security Review", 68(2), pp. 85-104.
  • Antón J. I., de Bustillo R.M., Fernández-Macías E., 2014, Supplementary private pensions and saving: evidence from Spain, "Journal of Pension Economics and Finance", 13(4), pp. 367-388.
  • Bednarczyk T.H., 2017, Stymulowanie prywatnych oszczędności emerytalnych na przykładzie Kanady i Nowej Zelandii, [in:] Szymańska A. (Ed.), Ubezpieczenia i finanse. Rozwój i perspektywy, Wydawnictwo Uniwersytetu Łódzkiego, Łódź, pp. 17-31.
  • Bravo J.M., 2016, Taxation of Pensions in Portugal: A Semi-Dual Income Tax System, Leibniz Institute for Economic Research at the University of Munich, CESifo DICE Report, vol. 14(1), pp. 14-23.
  • Díaz-Giménez J., Díaz-Saavedra J. 2017, The future of Spanish pensions, "Journal of Pension Economics and Finance", 16(2), pp. 233-265.
  • EIOPA, 2014, Database of pension plans and products in the EEA, European Insurance and Occupational Pensions Authority, https://eiopa.europa.eu/regulation-supervision/pensions/database-of-pension-plans-and-products-in-the-eea (access 29.06.2016)
  • Garcia M.T., 2004, An analysis of pension funds in Portugal, "Pensions: An International Journal", 9(3), pp. 227-245.
  • Garcia M.T., 2017, Overview of the Portuguese Three Pillar Pension System, "International Advances in Economic Research", 23(2), pp. 175-189.
  • Golinowska S., 1994, Rozwój systemów emerytur dodatkowych w różnych krajach. Wnioski dla Polski, "Transformacja Gospodarki", 53, pp. 37-45.
  • Holzmann R., Hinz R., 2005, Old-age income support in the 21st century: an international perspective on pension systems and reform, World Bank, Washington, DC.
  • Loužek, M., 2014, Pension reform in the Czech Republic after 2010 , "Post-Communist Economies", 26(1), pp. 89-102.
  • Marcinkiewicz E., Chybalski F., 2017, A new proposal of pension regimes typology: empirical analysis of the OECD countries, "Journal of Economic Policy Reform", online first, https://doi.org/10.1080/17487870.2016.1276454.
  • OECD, 2009, OECD Private Pensions Outlook 2008, OECD Publishing, Paris. Paris.
  • OECD, 2015b, The tax treatment of funded private pension plans: OECD and EU country profiles, OECD Publishing, Paris.
  • OECD, 2017, Pension Markets in Focus, OECD Publishing, Paris.
  • Pieńkowska-Kamieniecka S., 2016, Partycypacja osób młodych w dodatkowym systemie emerytalnym, "Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu", 415, pp.171-181.
  • Rutecka-Góra, J., 2016, Evolution of supplementary old-age pension systems in selected CEE countries, "Journal of Management and Finance", 14(4), pp. 149-162.
  • Szczepański M., 2017, Wykorzystanie dorobku ekonomii behawioralnej w reformowaniu systemów emerytalnych, "Polityka Społeczna", 8, pp. 27-35.
  • Vostatek J., 2015, Social and Provision Models of Pension Insurance and Savings, "Acta VŠFS", 1(9), pp. 74-103.
  • Vostatek J., 2016, Czech Private Pension System: A Review, "Insurance Review", 4, pp. 143-154.
  • World Bank, 1994, Averting the Old Age Crisis: Policies to Protect the Old and Promote Growth, Oxford University Press, Oxford.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171530084

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.