The Sustainability of Pension Systems through the Assessment of the Pension Base Calculation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F45773009%3A_____%2F11%3A%230000566" target="_blank" >RIV/45773009:_____/11:#0000566 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Sustainability of Pension Systems through the Assessment of the Pension Base Calculation
Original language description
The objective of the paper is to present the possibility of the assessment reference earnings (calculation basis) which are taken into account by the calculation pension. In this paper is present the way of the assessment and treating with reference incomes in earnings-related pension schemes. The author subsequently put forward various proposals for the adjustment of the Czech public pension scheme. The paper focuses principally on the method of assessment of the reference period, length of the reference period, method of income indexation pre-retirement incomes falling into the reference period. The paper also provides model calculations of the pension amount based on the variable assessment reference period and the variable method of income indexation. The author also presents microeconomics and macroeconomics impacts of variable combinations of assessment reference period and method of income indexation.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/HR165%2F07" target="_blank" >HR165/07: Assessment of pension calculation basis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta VŚFS
ISSN
1802-792X
e-ISSN
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Volume of the periodical
5
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
23
Pages from-to
6-28
UT code for WoS article
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EID of the result in the Scopus database
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