Stochastic Generational Accounting Applied to Reforms of Dutch Occupational Pensions

Nick Draper (), Casper Ewijk, Marcel Lever and Roel Mehlkopf

De Economist, 2014, vol. 162, issue 3, 287-307

Abstract: This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes. Copyright Springer Science+Business Media New York 2014

Keywords: Pre-funded pension schemes; Value-based generational accounting; Market valuation; Asset pricing; G12; G18; G23; H68 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (6)

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DOI: 10.1007/s10645-014-9232-x

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