Item

Stochastic generational accounting applied to reforms of Dutch occupational pensions

Draper,N.
van Ewijk,Casper
Lever,Marcel
Mehlkopf,Roel
Abstract
This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes.
Description
Date
2014-09
Journal Title
Journal ISSN
Volume Title
Publisher
Research Projects
Organizational Units
Journal Issue
Keywords
SDG 1 - No Poverty
Citation
Draper, N, van Ewijk, C, Lever, M & Mehlkopf, R 2014, 'Stochastic generational accounting applied to reforms of Dutch occupational pensions', Economist-Netherlands, vol. 162, no. 3, pp. 287-307. https://doi.org/10.1007/s10645-014-9232-x
License
info:eu-repo/semantics/closedAccess
Embedded videos