| 000 | 01641nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219165135.0 | ||
| 008 | 170512s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aChen, Gang _949817 |
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| 245 |
_aActuarial inputs and the valuation of public pension liabilities and contribution requirements _b a simulation approach _c Gang Chen and David S. T. Matkin |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía. | ||
| 650 | 4 |
_aPENSIONES _948000 |
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| 650 | 4 |
_aEVALUACION _944020 |
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| 650 | 4 |
_aMODELOS DE SIMULACIÓN _947773 |
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| 520 | _aThere are significant concerns about the financial condition of public pensions in U.S.state and local governments. To date, studies of public pensions have given limited attention to the effect of actuarial inputs on the valuation of pension liabilities and contribution requirements. This paper uses a simulated public pension system to examine the sensitivity of actuarial input changes on funding ratios and contribution requirements. We examine instantaneous and lagged effects, marginal and interactive effects, and effect under differentfunding conditions and demographic profiles. Thefindings emphasize the difficulty of conducting cross-sectional analysis of public pension systems and point to several important considerations for future research. | ||
| 700 | 1 |
_aMatkin, David S. T. _965350 |
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| 773 | 0 |
_tPublic Budgeting & _gFinance ; v. 37, n. 1, Spring 2017, p. 68-87 |
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| 942 | _cART | ||
| 942 | _z147896 | ||
| 999 |
_c95074 _d95074 |
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