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of 65
pro vyhledávání: '"Ed Westerhout"'
Pension systems are under serious pressure worldwide. This pressure stems not only from the well-known trend of population aging, but also from those of increasing heterogeneity of the population and increasing labour mobility. The current economic c
Publikováno v:
The Journal of Retirement, 8(2), 76-82
According to the 2018 Mercer Global Pension Index, the pension systems of Denmark, Finland, and the Netherlands are the best three in the world. They ensure a minimum old age income for all and provide relatively high replacement rates for a large ma
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5555a061226d3861d4de89c6c7e005e8
https://research.cbs.dk/en/publications/642a45f9-0f09-42e7-b1f4-9bf7579db898
https://research.cbs.dk/en/publications/642a45f9-0f09-42e7-b1f4-9bf7579db898
Autor:
Ed Westerhout, Gerard Staats
Publikováno v:
Weekblad voor Fiscaal Recht, 2022(53), 351-362
Tilburg University-PURE
Tilburg University-PURE
In 1997 is gestart met een geleidelijke fiscalisering van de AOW. Een proces dat naar verwachting in 2075 zal zijn afgerond. Recent heeft de Commissie Draagkracht voorgesteld dit proces te versnellen en in 18 jaar tijd de AOW volledig te fiscaliseren
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::27366de8a020d7ceb5e3d107510cd6eb
https://research.tilburguniversity.edu/en/publications/d4411d99-0ca9-4e69-97ec-2c03c6ef0c07
https://research.tilburguniversity.edu/en/publications/d4411d99-0ca9-4e69-97ec-2c03c6ef0c07
Autor:
Ed Westerhout
Publikováno v:
Tilburg University-PURE
Sinds jaar en dag gebruikt het CPB het zogeheten houdbaarheidstekort om te beoordelen of het begrotingsbeleid houdbaar is. Deze praktijk wordt ook in het buitenland vaak toegepast. Het begrip houdbaarheidstekort roept echter in toenemende mate discus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::050b45cd9b6fd1ac4649f2ecead9182b
https://research.tilburguniversity.edu/en/publications/1c51e629-98f9-472c-891d-61fa4fec8c5c
https://research.tilburguniversity.edu/en/publications/1c51e629-98f9-472c-891d-61fa4fec8c5c
Autor:
Ed Westerhout, Roel Beetsma
Publikováno v:
Journal of International Money and Finance, 91, 177-194. ELSEVIER SCI LTD
Journal of International Money and Finance, 91, 177-194. Elsevier
Journal of International Money and Finance, 91, 177-194. Elsevier
This paper makes a welfare comparison between the issuance of price-indexed and nominal public debt in the presence of fiscal constraints, viz. a debt constraint, a deficit constraint and a combination of both. Distortionary taxes or public consumpti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7084f56ee89de481317020394bccf05
https://doi.org/10.1016/j.jimonfin.2018.12.006
https://doi.org/10.1016/j.jimonfin.2018.12.006
Publikováno v:
European Economic Review, 148:104227. Elsevier Science BV
Over the last decades, we have generally seen a gradual shift from pay-as-you-go (PAYG) to funding to finance pensions. In this paper, we develop an analytical framework that includes three models of pension design, allowing us to study the role of e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::41c168b6da198852b147e1e667ebabb5
https://doi.org/10.1016/j.euroecorev.2022.104227
https://doi.org/10.1016/j.euroecorev.2022.104227
Autor:
Ed Westerhout
Publikováno v:
Tilburg University-PURE
In funded defined benefit pension schemes, contribution and accrual rates are typically age-independent. This implies that pension contributions are front-loaded. As contributions and accruals usually relate to earned labour income, this front-loadin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::cfe1a50413c8a902768d296d2f89b4f5
https://research.tilburguniversity.edu/en/publications/25806b9b-8208-4ae6-b309-4c2af552b893
https://research.tilburguniversity.edu/en/publications/25806b9b-8208-4ae6-b309-4c2af552b893
Autor:
Ed Westerhout
Publikováno v:
Tilburg University-PURE
During the last decade, the Dutch have debated intensively reforming their second-pillar pension scheme. Meanwhile, ten years turned out to be a too short period for pension funds to bring their funding ratios to sound levels, due to among others the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::a560d987d2aadab89e5715a1464fddf4
https://research.tilburguniversity.edu/en/publications/083befc2-9d79-4181-9e10-2eff2265293a
https://research.tilburguniversity.edu/en/publications/083befc2-9d79-4181-9e10-2eff2265293a
Autor:
Ed Westerhout
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9d6f27f97db6b54dbfc5a9dee326e73c
https://doi.org/10.2139/ssrn.3759684
https://doi.org/10.2139/ssrn.3759684
Autor:
Ed Westerhout
Publikováno v:
PM: Pensioen magazine, 25(1), 23-27
Tilburg University-PURE
Tilburg University-PURE
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::db4507b7cff6040cfc156339a6159302
https://research.tilburguniversity.edu/en/publications/1f056a88-604a-47f4-afca-1dbfec8ad735
https://research.tilburguniversity.edu/en/publications/1f056a88-604a-47f4-afca-1dbfec8ad735