000			01402nab#a2200265#c#4500
003			IEF
005			20180219153656.0
008			171214s2017 GBR|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aWang, Qiushi _965723
245			_aFiscal institutions and the funding of US state and local pensions plans _c Qiushi Wang
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aAGENCIAS TRIBUTARIAS _98458
650		4	_aPLANES DE PENSIONES _948022
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
520			_aThis 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.
773	0		_tPublic money and management _w103329 _gv. 37, n. 7, November 2017, p. 507-514
942			_cART
942			_z149265
999			_c34328 _d34328