논문KCI 등재
An Explanation For the Growth of Defined Contribution Plans
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Abstract
This paper gives an explanation for the trend of changes in pensioning rm's funding behavior and the fair insurance premium, weshowed that both workers and the employer prefer the denedconsistent with patterns of changing pension coverage in favor ofdened contribution variety since the mid-1980's. The fact thatquence of escalating reversion taxes enacted between 1986 and2000 justies assumptions made in this paper.
관련 논문AI추천
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