The Sustainability of Pension Systems through the Assessment of the Pension Base Calculation

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Sustainability of Pension Systems through the Assessment of the Pension Base Calculation

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Sustainability of Pension Systems through the Assessment of the Pension Base Calculation

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/HR165%2F07" target="_blank" >HR165/07: Stanovení rozhodného období, z něhož se zjišťují příjmy pro výpočet důchodu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta VŚFS

ISSN

1802-792X

e-ISSN

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Svazek periodika

5

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

23

Strana od-do

6-28

Kód UT WoS článku

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EID výsledku v databázi Scopus

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