- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
During the last two decades personal pensions have been introduced in Belgium, Denmark, France, Germany, Ireland, Italy, Poland, Sweden, and the UK. This book is a critical examination of the objectives of personal pensions in these countries and the use of tax incentives to encourage individuals to save for their retirement.
Full Description
In response to demographic change many countries in the European Union have reformed their pension systems. During the last two decades personal pensions have been introduced in Belgium, Denmark, France, Germany, Ireland, Italy, Poland, Sweden, and the UK. This book is a critical examination of the objectives of personal pensions in these countries and the use of tax incentives to encourage individuals to save for their retirement. It also includes discussion on personal pensions in the United States.The volume focuses on issues such as risk, administrative expense, and the role of tax allowances in encouraging personal pension provision. Based on the evidence from these countries it is concluded that expectations relating to the take up of personal pensions have not been met and that EU countries should not rely on personal pensions to improve income adequacy at the lower end of the income distribution.
Academics and researchers teaching and studying employee benefits and pension costs - particularly in countries that have recently reformed their pension systems - will warmly welcome this book. Government bodies involved in pension reform and European Commission institutions concerned with the evolution and problems with pension policy within the EU will also find this book an informative and invaluable read.
Contents
Contents:
1. Overview and Summary of Key Issues
Jim Stewart and Gerard Hughes
PART I: INDIVIDUAL COUNTRIES' EXPERIENCE
2. Pension Reform and Personal Provision of Retirement Income in France
Lucy apRoberts and Pierre Concialdi
3. The Development of Private Pension Pillars in Italy: An Assessment of Recent Reforms
Felice Roberto Pizzuti and Michele Raitano
4. Personal Provision of Retirement Income in Germany
Heinz-Dietrich Steinmeyer
5. Demographic Ageing in Sweden: The Role of Defined Contribution Schemes
Ann-Charlotte Ståhlberg
6. A Nation of Risk Lovers: Personal Provision of Retirement Income in Denmark
Finn Ostrup
7. Personal Provision of Retirement Income in the UK
Barbara Waine
8. Personal Provision of Retirement Income in Poland
Marek Szczepański
PART II: PUBLIC POLICY AND PRIVATE PROVISION
9. The Matthew Effect: Why Current Pension Policy Helps the Rich Get Richer
Kim De Witte, Poul Roels and Yves Stevens
10. Conflicting Objectives in Personal Pension Provision and Personal Saving in Ireland
Gerard Hughes and Jim Stewart
PART III: OTHER ISSUES WITH INDIVIDUAL PENSIONS PROVISION
11. The Annuity Market and Personal Pensions
John Turner
12. Regulation and Personal Pensions
Dana Muir
13. Talking About Pensions: An Analysis of Language Used to Discuss Pensions
Bryn Davies
Index



