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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AH - Economics

  • OECD FORD branch

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

  • 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

  • EID of the result in the Scopus database