Wang, Qiushi
Fiscal institutions and the funding of US state and local pensions plans / Qiushi Wang .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
This paper investigates the relationship between the funded ratio of US public pension plans and several fiscal institutions adopted by state governments. The author analysed a large data set from 1997 to 2012, and found that states withstricter balanced budget requirements and debt limits had a lower pension funded ratio, whereas states with tax and spending limits in place had a higher funded ratio. The findings contribute to the current debate on public sector pensionreforms in the US and internationally.
ADMINISTRACION TRIBUTARIA
AGENCIAS TRIBUTARIAS
PLANES DE PENSIONES
IMPUESTOS
ESTADOS UNIDOS
Public money and managementv. 37, n. 7, November 2017, p. 507-514
Fiscal institutions and the funding of US state and local pensions plans / Qiushi Wang .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
This paper investigates the relationship between the funded ratio of US public pension plans and several fiscal institutions adopted by state governments. The author analysed a large data set from 1997 to 2012, and found that states withstricter balanced budget requirements and debt limits had a lower pension funded ratio, whereas states with tax and spending limits in place had a higher funded ratio. The findings contribute to the current debate on public sector pensionreforms in the US and internationally.
ADMINISTRACION TRIBUTARIA
AGENCIAS TRIBUTARIAS
PLANES DE PENSIONES
IMPUESTOS
ESTADOS UNIDOS
Public money and managementv. 37, n. 7, November 2017, p. 507-514