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JEL Code: J32

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Viewing: 101 - 150 of 948 papers

101.

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 3,274
102.

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 2,014
103.

Economic and Industry Determinants of Accounting Method Choice

Number of pages: 50 Posted: 27 Jun 2000
Working Paper Series
University of San Diego - Department of Accountancy, University of Washington and University of Washington - Department of Accounting
Downloads 1,803
104.

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 1,772
105.

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 1,569
106.

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 1,385
107.

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 1,219
108.

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 1,040
109.

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 1,028
110.

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 1,015
111.

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 899
112.

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 896
113.

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 847
114.

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 802
115.

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 793
116.

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 768
117.

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 757
118.

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 741
119.

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 692
120.

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 Medical School
Downloads 687
121.

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 650
122.

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 627
123.

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 606
124.

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 600
125.

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 589
126.

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 580
127.

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 562
128.

Market-Related Values and Pension Accounting

Number of pages: 53 Posted: 02 Feb 2005
Working Paper Series
CUNY-Baruch College, University of Notre Dame - Department of Accountancy and University of Notre Dame
Downloads 552
129.

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 525
130.

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 525
131.

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 514
132.

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 489
133.

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 482
134.

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 462
135.

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 459
136.

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 455
137.

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 450
138.

Gender Retirement Gap

Income Insights, October 2016
Number of pages: 10 Posted: 03 Jan 2017
Accepted Paper Series
TIAA
Downloads 432
139.

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 432
140.

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 428
141.

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, Independent and Clemson University - John E. Walker Department of Economics
Downloads 416
142.

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 407
143.

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 406
144.

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 398
145.

The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories

Number of pages: 43 Posted: 05 Oct 2007
Working Paper Series
Tulane University - A.B. Freeman School of Business and University of Texas at Dallas - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 392
146.

The Costs of Wrongful-Discharge Laws

MIT Dept. of Econ. Working Paper No. 02-41; Stanford Law & Econ. Olin Working Paper No. 243; Stanford Law School, Public Law Research Paper No. 49
Number of pages: 59 Posted: 29 Nov 2002
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics, Stanford Law School and Cornell Law School

Multiple version iconThere are 2 versions of this paper

Downloads 390
147.

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 387
148.

Outsourcing at Will: The Contribution of Unjust Dismissal Doctrine to the Growth of Employment Outsourcing

MIT Department of Economics Working Paper No. 01-32
Number of pages: 54 Posted: 24 Sep 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 379
149.

Optimizing the Equity-Bond-Annuity Portfolio in Retirement: The Impact of Uncertain Health Expenses

Insurance: Mathematics and Economics, 2009
Number of pages: 38 Posted: 20 Dec 2007 Last Revised: 28 Sep 2009
Working Paper Series
Northern Trust Asset Management and Towers Watson
Downloads 376
150.

The Effects of Temporary Services and Contracting Out on Low-Skilled Workers: Evidence from Auto Suppliers, Hospitals, and Public Schools

W.E. Upjohn Institute Staff Working Paper No. 03-90
Number of pages: 45 Posted: 15 May 2003
Working Paper Series
W.E. Upjohn Institute for Employment Research, W.E. Upjohn Institute for Employment Research and University of North Carolina (UNC) at Chapel Hill - Department of Sociology
Downloads 373