全球智库信息集成服务系统(G2TT): Do Employer Pension Contributions Reflect Employee Preferences? Evidence from a Retirement Savings Reform in Denmark

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w21665
来源ID	Working Paper 21665
	Do Employer Pension Contributions Reflect Employee Preferences? Evidence from a Retirement Savings Reform in Denmark
	Itzik Fadlon; Jessica A. Laird; Torben Heien Nielsen
发表日期	2015-10-26
出版年	2015
语种	英语
摘要	This paper studies how firms set contributions to employer-provided 401(k)-type pension plans. Using a reform that decreased the subsidy for contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers' contributions are based on their employees' savings preferences. We find an immediate decrease in employer contributions to capital accounts, whose magnitude increased in the share of employees directly affected by the reform. This response was large relative to average employee responses within private IRA-type plans and was accompanied by a similar-magnitude shift of employer contributions to annuity accounts.
主题	Labor Economics ; Labor Compensation
URL	https://www.nber.org/papers/w21665
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/579340
推荐引用方式 GB/T 7714	Itzik Fadlon,Jessica A. Laird,Torben Heien Nielsen. Do Employer Pension Contributions Reflect Employee Preferences? Evidence from a Retirement Savings Reform in Denmark. 2015.