Search Results
JEL Code: J32

124,549 Total downloads

Viewing: 1 - 50 of 1,071 papers

1.

Public Pension Plan Reform: The Legal Framework

Education, Finance & Policy, Vol. 5, 2010, Minnesota Legal Studies Research No. 10-13
Number of pages: 41 Posted: 24 Mar 2010
Accepted Paper Series
University of Minnesota - Twin Cities - School of Law
Downloads 3,482
2.

Tax Systems in European Union Countries

OECD Economics Working Paper No. 301
Number of pages: 56 Posted: 29 Jul 2001
Working Paper Series
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Downloads 2,325
3.

The Insider-Outsider Theory: A Survey

IZA Discussion Paper No. 534
Number of pages: 54 Posted: 21 Aug 2002
Working Paper Series
Stockholm University - Institute for International Economic Studies (IIES) and University of Kiel - Institute for World Economics (IfW)
Downloads 1,996
4.

Economic and Industry Determinants of Accounting Method Choice

Number of pages: 50 Posted: 27 Jun 2000
Working Paper Series
Univeristy of San Diego - School of Business, University of Washington and University of Washington - Department of Accounting
Downloads 1,852
5.

Tax Uncertainty and Retirement Savings Diversification

Number of pages: 51 Posted: 23 Jun 2016 Last Revised: 19 Nov 2016
Working Paper Series
University of Arizona - Department of Finance, University of Arizona - Department of Finance and University of Missouri at Columbia - Department of Finance
Downloads 1,820
6.

The Subjective and Objective Evaluation of Incentive Stock Options

Yale ICF Working Paper No. 02-07
Number of pages: 46 Posted: 15 Apr 2002
Working Paper Series
Yale School of Management - International Center for Finance
Downloads 1,584
7.

Will Robots Automate Your Job Away? Full Employment, Basic Income, and Economic Democracy

Centre for Business Research, University of Cambridge, Working Paper no. 496
Number of pages: 33 Posted: 05 Oct 2017 Last Revised: 20 Feb 2018
Working Paper Series
School of Law, King's College, London; Centre for Business Research, University of Cambridge

Multiple version iconThere are 2 versions of this paper

Downloads 1,463
8.

Capital Structure and Financing Decisions: New Test for Pecking Order Theory

Number of pages: 17 Posted: 10 Jun 2007
Working Paper Series
Federal University of Minas Gerais (UFMG) - Center for Post Graduation and Research in Administration (CEPEAD), CEPEAD - UFMG and CEPEAD - UFMG
Downloads 1,404
9.

Will Employers Undermine Health Care Reform by Dumping Sick Employees?

Virginia Law Review, Vol. 97, p. 125, 2011, Minnesota Legal Studies Research Paper No. 10-37
Number of pages: 74 Posted: 02 Aug 2010 Last Revised: 04 May 2011
Accepted Paper Series
University of Minnesota - Twin Cities - School of Law and University of Minnesota Law School
Downloads 1,233
10.

Choice Architecture and Retirement Saving Plans

Number of pages: 52 Posted: 11 Jul 2007 Last Revised: 21 Feb 2011
Working Paper Series
University of California at Los Angeles, University of California, Los Angeles (UCLA) - Anderson School of Management and University of Chicago - Booth School of Business
Downloads 1,159
11.

The Joint Design of Unemployment Insurance and Employment Protection: A First Pass

MIT Department of Economics Working Paper No. 04-15
Number of pages: 33 Posted: 07 Apr 2004
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)

Multiple version iconThere are 2 versions of this paper

Downloads 1,068
12.

Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?

Boston College Law School Legal Studies Research Paper
Number of pages: 7 Posted: 19 Jan 2018 Last Revised: 27 Mar 2019
Working Paper Series
Boston College Law School and Boston College - Law School
Downloads 1,019
13.

Company Stock in Pension Plans: How Costly is it?

Harvard Business School Working Paper No. 02-058; AFA 2003 Washington, DC Meetings, HBS Finance Working Paper No. 02-058
Number of pages: 49 Posted: 20 Mar 2002
Working Paper Series
Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 930
14.

Why is Unemployment in France so High?

IMF Working Paper No. 94/58
Number of pages: 82 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN
Downloads 924
15.

Contours of Employment Protection Reform

MIT Department of Economics Working Paper No. 03-35
Number of pages: 42 Posted: 05 Nov 2003
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)
Downloads 914
16.

Longevity Risk and Private Pensions

OECD Working Paper on Insurance and Private Pensions No. 3
Number of pages: 27 Posted: 08 Feb 2007
Working Paper Series
Organisation for Economic Cooperation and Development, OECD
Downloads 861
17.

Ubiquitous Human Computing

Oxford Legal Studies Research Paper No. 32/2008
Number of pages: 12 Posted: 04 Jun 2008
Working Paper Series
Harvard Law School and Harvard Kennedy School of Government
Downloads 825
18.

Determining the Death Beneficiary Under an ERISA Plan and the Rights of Such a Beneficiary

'Determining the Death Beneficiary Under an ERISA Plan and the Rights of Such a Beneficiary', 54 Tax Management Memorandum 323 (August 26, 2013)
Number of pages: 20 Posted: 26 Aug 2013 Last Revised: 16 Mar 2015
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 809
19.

Finance and Labor: Perspectives on Risk, Inequality, and Democracy

Number of pages: 48 Posted: 25 Oct 2007 Last Revised: 30 Dec 2009
Working Paper Series
University of California, Los Angeles
Downloads 805
20.

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

DIW Berlin Discussion Paper No. 791
Number of pages: 36 Posted: 27 May 2008
Working Paper Series
German Institute for Economic Research (DIW Berlin) and Zentrum Fuer Europaeische Wirtschaftsforschung (ZEW) - Center for European Economic Research

Multiple version iconThere are 2 versions of this paper

Downloads 749
21.

Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 39 Posted: 16 May 2004 Last Revised: 19 Dec 2012
Working Paper Series
Cornell University - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of San Diego School of Business
Downloads 745
22.

The Effect of Health Reform on Public and Private Insurance in the Long Run

Number of pages: 51 Posted: 10 Mar 2011
Working Paper Series
Boston University - School of Public Health, Government of the United States of America - Department of Veterans Affairs (VA) and Harvard University - Harvard Medical School
Downloads 741
23.

Gender Retirement Gap

Income Insights, October 2016
Number of pages: 10 Posted: 03 Jan 2017
Accepted Paper Series
TIAA
Downloads 740
24.

An Evolving Pension System: Trends in Defined Benefit and Defined Contribution Plans

EBRI Issue Brief, No. 249, September 2002
Number of pages: 61 Posted: 20 Nov 2002
Accepted Paper Series
affiliation not provided to SSRN
Downloads 735
25.

How Should ERISA Plans Handle Powers of Attorney and Court-Appointed Guardians and the Absence of Such Agents for Participants Lacking Capacity?

How Should ERISA Plans Handle Powers of Attorney and Court-Appointed Guardians and the Absence of Such Agents for Participants Lacking Capacity? 54 Tax Mgmt. Memo. 351 (September 9, 2013)
Number of pages: 9 Posted: 13 Sep 2013 Last Revised: 30 Mar 2015
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 724
26.

Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence

Accounting and Business Research, Vol. 39, No. 3, 2009
Number of pages: 39 Posted: 28 Mar 2009
Accepted Paper Series
University of Exeter Business School and Lancaster University - Department of Accounting and Finance
Downloads 666
27.

Getting it Right: Empirical Evidence and Policy Implications from Research on Public-Sector Unionism and Collective Bargaining

Number of pages: 32 Posted: 28 Mar 2011
Working Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management, LER, University of Illinois, Urbana-Champaign, Schwartz Center for Economic Policy Analysis (SCEPA), Cornell University - School of Industrial and Labor Relations, Rutgers, The State University of New Jersey - School of Management and Labor Relations, University of California, Los Angeles (UCLA) - Anderson School of Management, University of Illinois at Urbana-Champaign - School of Labor & Employment Relations, Rutgers, The State University of New Jersey - Labor Program and University of Massachusetts Boston - Department of Public Policy and Public Affairs
Downloads 665
28.

Simplifying Choices in Defined Contribution Retirement Plan Design

Number of pages: 34 Posted: 02 Dec 2015
Working Paper Series
University of Pennsylvania - Wharton School and University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

Downloads 652
29.

DC Pension Fund Best-practice Design and Governance

Number of pages: 36 Posted: 04 Aug 2010 Last Revised: 22 Sep 2010
Working Paper Series
Oxford University - Smith School of Enterprise and the Environment and Willis Towers Watson
Downloads 635
30.

Tasks and Heterogeneous Human Capital

Number of pages: 55 Posted: 09 Apr 2009 Last Revised: 13 May 2011
Working Paper Series
University of Tokyo - Graduate School of Economics
Downloads 631
31.

Labor Contracts and Flexibility: Evidence from a Labor Market Reform in Spain

Economic Inquiry, 52 (April 2014), 930-957.
Number of pages: 28 Posted: 05 Jul 1999 Last Revised: 30 Oct 2016
Accepted Paper Series
University of Toronto - Department of Economics and Universidad Carlos III de Madrid - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 578
32.

Market-Related Values and Pension Accounting

Number of pages: 53 Posted: 02 Feb 2005
Working Paper Series
Zicklin School of Business, University of Notre Dame - Department of Accountancy and University of Notre Dame
Downloads 563
33.

Social Security and Retirement

Center for Retirement Research Working Paper No. 2000-11
Number of pages: 56 Posted: 01 Jan 2001
Working Paper Series
Wellesley College and Massachusetts Institute of Technology (MIT) - Department of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 542
34.

Pension Schemes, Taxation and Stakeholder Wealth: The USS Rule Changes

ICMA Centre, Discussion Paper Number: ICM-2017-08
Number of pages: 33 Posted: 21 Sep 2017 Last Revised: 24 Jan 2018
Working Paper Series
University of Bath - School of Management and University of Reading - ICMA Centre
Downloads 541
35.

The Public Pension Crisis

Washington & Lee Law Review, Vol. 70, No. 1, Boston Univ. School of Law, Public Law Research Paper No. 12-48
Number of pages: 86 Posted: 18 Aug 2012 Last Revised: 24 Sep 2012
Accepted Paper Series
Boston University School of Law
Downloads 536
36.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I

Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Number of pages: 12 Posted: 12 Jan 2012 Last Revised: 18 Jan 2012
Working Paper Series
Law Offices of Albert Feuer
Downloads 500
37.

Reforming Labor Market Institutions: Unemployment Insurance and Employment Protection

MIT Department of Economics Working Paper No. 04-38
Number of pages: 29 Posted: 19 Nov 2004
Working Paper Series
National Bureau of Economic Research (NBER)
Downloads 491
38.

When May an Agent Act on Behalf of an ERISA Plan Participant or Beneficiary?

41 J. Pension. Plan. & Compliance 1 (Spring 2015)
Number of pages: 27 Posted: 01 Apr 2015
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 485
39.

Darkness at Noon: Judicial Interpretation May Have Made Things Worse for Benefit Plan Participants Under ERISA than had the Statute Never Been Enacted

St. Thomas Law Review, Vol. 23, p. 101, 2011, U of Michigan Public Law Working Paper No. 203
Number of pages: 24 Posted: 13 Jun 2010 Last Revised: 11 Apr 2011
Accepted Paper Series
University of Michigan Law School
Downloads 483
40.

A Behavioral Contract Theory Perspective on Retirement Savings

Connecticut Law Review 2015, Commentary Issue of Volume 47, Forthcoming, NYU Law and Economics Research Paper No. 15-06
Number of pages: 51 Posted: 03 Jul 2015 Last Revised: 23 Jul 2015
Working Paper Series
New York University School of Law, New York University School of Law and Clemson University - John E. Walker Department of Economics
Downloads 471
41.

Who is Entitled to Survivor Benefits from ERISA Plans?

John Marshall Law Review, Vol. 40, No. 3, p. 919, Spring 2007
Number of pages: 143 Posted: 26 Jan 2008 Last Revised: 01 May 2008
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 470
42.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II

Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Number of pages: 13 Posted: 18 Jan 2012 Last Revised: 13 Nov 2014
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 465
43.

Cost Shifting and the Freezing of Corporate Pension Plans

FEDS Working Paper No. 2013-82
Number of pages: 54 Posted: 23 Nov 2013
Working Paper Series
Stanford Graduate School of Business, Federal Reserve Board, Washington D.C. and Columbia Business School - Finance and Economics
Downloads 464
44.

Comparing Judicial Compensation: Apples, Oranges, and Cherry-Picking

Number of pages: 78 Posted: 18 Mar 2008 Last Revised: 24 Apr 2008
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 456
45.

International Comparative Household Finance

Number of pages: 40 Posted: 17 Aug 2015 Last Revised: 01 Mar 2016
Working Paper Series
National University of Singapore (NUS), Harvard University - Department of Economics and Imperial College London

Multiple version iconThere are 3 versions of this paper

Downloads 450
46.

The Retirement Decision: Current Influences on the Timing of Retirement among Older Workers

PENSION FUND RISK MANAGEMENT: FINANCIAL AND ACTUARIAL MODELING, Ch. 13, M. Micocci, G. Gregoriou, G. Masala, Chapman and Hall, January 2010
Number of pages: 34 Posted: 20 Dec 2007 Last Revised: 29 Sep 2009
Accepted Paper Series
Northern Trust Asset Management, Towers Watson and Willis Towers Watson
Downloads 450
47.

Labour Market Flexibility and Employment Protection Regulation in the Baltic States

IZA Discussion Paper No. 1147
Number of pages: 37 Posted: 01 Jun 2004
Working Paper Series
University of Tartu - Faculty of Economics and Business Administration and University of Tartu - Faculty of Economics and Business Administration
Downloads 437
48.

Salary or Benefits?

Number of pages: 33 Posted: 23 Dec 2004
Working Paper Series
Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 426
49.

Pension Fund Regulation and Risk Management: Results from an Alm Optimisation Exercise

Number of pages: 60 Posted: 13 Aug 2008
Working Paper Series
Organization for Economic Co-Operation and Development (OECD)
Downloads 422
50.

Comparing Costs and Risks of Retirement Plans for Sponsors

Number of pages: 24 Posted: 18 Jun 2010 Last Revised: 22 Sep 2012
Working Paper Series
Northern Trust Asset Management and Towers Watson

Multiple version iconThere are 2 versions of this paper

Downloads 411