أعرض تسجيلة المادة بشكل مبسط

dc.creator Oksanen, Heikki
dc.date 2004
dc.date.accessioned 2013-10-16T07:01:39Z
dc.date.available 2013-10-16T07:01:39Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18853
dc.identifier ppn:390921386
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18853
dc.description Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of ?implicit tax? in pension contributions. The clearest advantages of the revision appear in situations where pension liabilities are shifted from the corporate sector to government, and where part of the public pension system is privatised. The proposed revision raises public debt and deficit to new orders of magnitude. The paper provides a framework for setting the debt and deficit targets under both current and proposed definitions.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1214
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H5
dc.subject H6
dc.subject H1
dc.subject ddc:330
dc.subject pensions
dc.subject public debt and deficit
dc.subject implicit debt
dc.subject national accounts
dc.subject Volkswirtschaftliche Gesamtrechnung
dc.subject Pensionsrückstellung
dc.subject Ruhegehalt
dc.subject Haushaltsdefizit
dc.subject Öffentliche Schulden
dc.subject EU-Staaten
dc.title Public pensions in the national accounts and public finance targets
dc.type doc-type:workingPaper


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أعرض تسجيلة المادة بشكل مبسط