Defined contribution plans and the distribution of pension wealth

被引：10

作者：

Even, William ^{[1
]}

MacPherson, David

机构：

[1] Miami Univ, Dept Econ, Oxford, OH 45056 USA

[2] Florida State Univ, Dept Econ, Tallahassee, FL 32306 USA

来源：

INDUSTRIAL RELATIONS | 2007年 / 46卷 / 03期

关键词：

D O I：

10.1111/j.1468-232X.2007.00480.x

中图分类号：

F24 [劳动经济];

学科分类号：

020106 ; 020207 ; 1202 ; 120202 ;

摘要：

Over the past 20 years, the defined benefit (DB) plan has been replaced by the defined contribution (DC) plan as the most popular form of pension plan. This study examines the likely consequences of this transformation for both the level and distribution of future pension wealth using a sample of DB and DC plans from the Survey of Consumer Finances. The results reveal that the shift from DB to DC plans is likely to simultaneously increase the level and inequality of pension wealth at retirement. The evidence also suggests that the shift to DC plans may result in less pension wealth at retirement for low-income workers, women, and minorities.

引用

页码：551 / 581

页数：31

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