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Should financial accounts include future pension liabilities

In: Proceedings of the IFC Conference on "Measuring the financial position of the household sector", Basel, 30-31 August 2006 - Volume 1

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  • Gabriele Semeraro

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  • Gabriele Semeraro, 2007. "Should financial accounts include future pension liabilities," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Proceedings of the IFC Conference on "Measuring the financial position of the household sector", Basel, 30-31 August 2006 - Volume 1, volume 25, pages 179-198, Bank for International Settlements.
    • Handle: RePEc:bis:bisifc:25-12
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    File URL: http://www.bis.org/ifc/publ/ifcb25l.pdf
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    References listed on IDEAS

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    1. Francesco Spadafora, 2004. "Il pilastro privato del sistema previdenziale. Il caso del Regno Unito," Temi di discussione (Economic working papers) 503, Bank of Italy, Economic Research and International Relations Area.
    2. Paul van den Noord & Richard Herd, 1993. "Pension Liabilities in the Seven Major Economies," OECD Economics Department Working Papers 142, OECD Publishing.
    3. Heikki Oksanen, 2004. "Public Pensions in the National Accounts and Public Finance Targets," CESifo Working Paper Series 1214, CESifo.
    4. Bohn, Henning, 1992. "Budget deficits and government accounting," Carnegie-Rochester Conference Series on Public Policy, Elsevier, vol. 37(1), pages 1-83, December.
    5. Heikki Oksanen, 2004. "Public Pensions in the national accounts and public finance targets," European Economy - Economic Papers 2008 - 2015 207, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    6. David Blake, 2004. "The impact of wealth on consumption and retirement behaviour in the UK," Applied Financial Economics, Taylor & Francis Journals, vol. 14(8), pages 555-576.
    7. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series 842, CESifo.
    8. David Blake & J. Michael Orszag, 1999. "Annual estimates of personal wealth holdings in the United Kingdom since 1948," Applied Financial Economics, Taylor & Francis Journals, vol. 9(4), pages 397-421.
    9. Onorato Castellino & Elsa Fornero (ed.), 2003. "Pension Policy in an Integrating Europe," Books, Edward Elgar Publishing, number 2972.
    10. Peter Diamond, 2004. "Social Security," American Economic Review, American Economic Association, vol. 94(1), pages 1-24, March.
    11. Franco, Daniele & Marino, Maria Rosaria & Zotteri, Stefania, 2004. "Pension Expenditure Projections, Pension Liabilities and European Union Fiscal Rules," Discussion Paper 231, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    12. Francesco Spadafora, 2004. "Il pilastro privato del sistema previdenziale: il caso del Regno Unito," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2004(5).
    13. Feldstein, Martin S, 1974. "Social Security, Induced Retirement, and Aggregate Capital Accumulation," Journal of Political Economy, University of Chicago Press, vol. 82(5), pages 905-926, Sept./Oct.
    14. Laurence J. Kotlikoff, 1984. "Economic Impact of Deficit Financing (Répercussions économiques du financement par le déficit) (El impacto económico del financiamiento mediante déficit)," IMF Staff Papers, Palgrave Macmillan, vol. 31(3), pages 549-582, September.
    15. Orazio P. Attanasio & Agar Brugiavini, 2003. "Social Security and Households' Saving," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(3), pages 1075-1119.
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    Cited by:

    1. Heidler, Matthias & Müller, Christoph & Weddige, Olaf, 2009. "Measuring accrued-to-date liabilities of public pension systems: Method, data and limitations," FZG Discussion Papers 37, University of Freiburg, Research Center for Generational Contracts (FZG).

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