Stochastic generational accounting applied to reforms of Dutch occupational pensions

N. Draper; Casper van Ewijk; Marcel Lever; Roel Mehlkopf

doi:10.1007/s10645-014-9232-x

Stochastic generational accounting applied to reforms of Dutch occupational pensions

N. Draper
, Casper van Ewijk
, Marcel Lever
, Roel Mehlkopf

Research output: Contribution to journal › Article › Scientific › peer-review

4 Citations (Scopus)

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.

Original language	English
Pages (from-to)	287-307
Journal	Economist-Netherlands
Volume	162
Issue number	3
DOIs	https://doi.org/10.1007/s10645-014-9232-x
Publication status	Published - Sept 2014

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This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 1 No Poverty

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10.1007/s10645-014-9232-x

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AB - 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.

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Stochastic generational accounting applied to reforms of Dutch occupational pensions

Abstract

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