Are Contributions to Public Pension Programmes a Tax on Employment

By Richard Disney. 2004

204 citations recorded by the source corpus.

Subfields: Accounting, Demography, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/9f6ced7f1b84c6b2878c9d5c4eaa675c93b387d1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. B. Penas
2. Carlos Vidal Meliá
3. A. Cigno
4. R. Duval
5. J. I. C. Ruiz
6. Andrea Bassanini
7. P. Profeta

In Demography

1. A. Cigno
2. R. Duval
3. M. B. Penas
4. Carlos Vidal Meliá
5. J. I. C. Ruiz
6. Andrea Bassanini
7. P. Profeta

In Economics and Econometrics

1. R. Duval
2. M. B. Penas
3. Carlos Vidal Meliá
4. A. Cigno
5. J. I. C. Ruiz
6. Andrea Bassanini
7. P. Profeta
8. S. Scarpetta

Citations in the corpus

• Immigration to the Land of Redistribution (2010, unknown): “The so-called “tax component” (non-contributory component) of European pay-as-you-go systems (Disney, 2004) in some countries is even larger than the “contributory (or pure social insurance) component”.”
• Is There a Social Security Tax Wedge (2008, background): “1 On this criterion, Disney (2004) classifies Austria, Belgium, Finland, France, Germany, Greece, Italy, Luxembourg, Norway, Portugal, Spain, and Sweden as “Bismarckian”.”
• The Determinants of Unemployment across OECD Countries (2007, background): “Disney (2004) attempts to divide contributions into tax and premia contributions.”
• Notes on using the hidden asset or the contribution asset to compile the actuarial balance for pay-as-you-go pension systems (2010, methodology): “…as a contribution until it leaves in the form 4 See the papers by Lüdecke (1988), Sinn (2000), Geanakoplos et al. (1998), Beckmann (2000), Thogersen (2001), Lindbeck & Persson (2003), Fenge & Werding (2003, 2004), Disney (2004), Krieger (2005), Cigno (2008) and Robalino & Bodor (2009) among others.”
• The Redistributive Design of Social Security Systems (2007, methodology): “The seventh column presents the classification obtained by Disney (2004), using replacement rates10 calculated by Blondal and Scarpetta (1998), while the last column reports a progressivity index of pension benefit formulae calculated by OECD (2005) using microeconomic projections.11 The latter…”