For many countries, age pension expenditure will increase dramatically over the next few decades due to a shift in demographics. In the literature, research and solutions have mostly been concerned with separate financing systems, such as pay-as-you-go, means-testing and superannuation. A broad comparison between the systems has received limited attention.

In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions.

A rising share of individuals are spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade, limited analytical guidance currently exists on the taxation of retirement provisions within a country, and none for the taxation of internationally portable pensions.

This paper investigates whether individuals at the end of working life choose self-employment out of necessity and to what degree job search requirements for unemployment benefits induce people to become self-employed.

For many countries, age pension expenditure will increase dramatically over the next few decades due to a shift in demographics. In the literature, research and solutions have mostly been concerned with separate nancing systems, such as pay-as-you-go, means-testing and superannuation. A broad comparison between the systems has received limited attention.

According to the standard life cycle theory of consumption with quadratic preferences, anticipated income changes do not affect individuals’ consumption profiles because rational agents smooth their consumption over the life cycle using their savings.

Forventet yrkesaktivitet har gått opp, selv om folk siden 2010 har tatt ut pensjon stadig tidligere. Stadig flere kombinerer arbeid og pensjon, og det er ikke lenger fullt samsvar mellom når folk tar ut pensjon og når de slutter i arbeid. I denne artikkelen publiserer NAV indikatorar for både forventa pensjoneringsatferd og sysselsetting.

Cohort effects have been identified in many countries. However, some mortality models only consider the modelling and projection of age-period effects. Others, that incorporate cohort effects, do not consider cohort specific survival curves that are important for pricing and hedging purposes. In this paper, we consider modelling mortality development on a cohort basis, propose and assess a multi-cohort mortality model in an affine framework.

Det var knyttet større spenning til årets trygdedrøftinger enn vanlig etter at reguleringen ble forskriftsfestet fra 2011. Finansminister og Frp-leder Siv Jensen ga på Frp-landsmøtet i begynnelsen av mai arbeids- og pensjonsminister Robert Eriksson marsjordre for å hindre realinntektsnedgang for alderspensjonistene.

Life expectancies are rapidly increasing and uncertain in all countries in Europe. To keep pension systems affordable, policy reforms are to be implemented which will encourage individuals to work longer and that adjust pension systems such that if life expectancy increases without adjustments in the retirement age, the pension income level decreases.