Changes in pension plan coverage and participation rates, 1979-1988
Article Abstract:
The decline in pension plan coverage and participation declined between 1979 and 1988 due to unclear reasons related to the increasing costs of regulation, reductions in marginal tax rates and restructuring of industry. An examination of the changes in pension coverage and participation rates reveals that the rates have been declining since 1979 and that changess in the labor force do not account for most of the decline. Other important influences may be firm size and establishment size variables, shifts in marginal tax rates and influence of changes in ERISA on employer costs.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1993
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Reforming the old age pension system in China
Article Abstract:
The old age pension system in China has become a barrier to the country's economic development due to problems regarding high pension costs, minimal employee coverage and inefficiency. In addition, pension reforms are directly linked with reforms in tax regulations and pricing system. Government reforms have not focused on issues like retirement pension pooling and pensions for contract workers. The multitier pension system with its pay-as-you-go financing may provide the solution to these problems.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1996
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