Fiscal institutions and the funding of US state and local pensions plans Qiushi Wang
By: Wang, Qiushi
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Material type: 
ArticlePublisher: 2017Subject(s): ADMINISTRACION TRIBUTARIA | AGENCIAS TRIBUTARIAS | PLANES DE PENSIONES | IMPUESTOS | ESTADOS UNIDOS
In:
Public money and management v. 37, n. 7, November 2017, p. 507-514Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1689/2017/7-2 (Browse shelf) | Available | OP 1689/2017/7-2 |
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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.
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