Health care and retirement costs in North America spiralling uncontrollably: what are employers to do?

This article addresses some of the issues related to the rising costs of employee benefits in the United States and Canada in terms of the cost of retirement pensions and employer-provided health insurance for employees and retirees. We examine various factors that affect the cost of these services for organizations as well as how these might affect the choices employers might be forced to make. We elaborate on how various factors might compel employers to shift the cost of benefits to employees. Specifically, we elaborate on various legislative, economic, and demographic constraints on these employee benefits and examine in detail two employer practices of concern, namely cash balance retirement plans and consumer-directed healthcare plans.     

新发展格局下R&D投入与出口贸易高质量发展的研究

基于R&D投入视角,根据高新技术产业科技创新的特性,运用三阶段DEA模型分别对我国五大城市群高新技术产业在技术研发阶段和技术转化阶段的效率进行测算。研究发现： 我国五大城市群高新技术产业在技术研发阶段的效率及技术转化阶段的出口贸易效率存在较大差异,多数城市的效率值有较大的上升空间;环境因素在不同阶段对各城市群的作用不同,具体表现为剔除环境因素的影响后,在技术研发阶段城市群的研发效率整体显著下降,而在技术转化阶段,城市群的出口贸易效率整体显著上升;规模无效率是制约我国五大城市群各阶段效率提高的主要原因。     

权益法与合并报表的编制

权益法的目的在于建立投资企业长期股权投资账户与被投资单位净资产之间的比例关系。本文在分析完全权益法与不完全权益法的基础上,探讨了完全权益法与不完全权益法对合并报表编制的影响,并对我国的权益法及合并报表编制方法进行探讨。     

土地流转视角下农民退休问题研究

建立以土地流转制度为依托的土地流转金农民退休方案,可以大幅度提高农民年老后收入,其可以与现行城乡居民基本养老保险制度共同有效保障农民退休生活。农民退休金受到土地流转价格和土地拥有量的影响较大,即使农民所在地区土地流转价格较高,但土地拥有量较低,其退休金收入也会较低。因此,政府需推进土地流转进程和尽快出台农民退休政策,做好土地估价工作,从而增进农民福祉和城乡公平,并推动农业供给侧结构改革,为乡村振兴战略助力。     

Balancing Work and Family Life during the Life Course

This paper discusses how work and family obligations can be better reconciled in EU countries by adopting a life-course perspective. It stresses that longer and deeper involvement in paid employment allows people to exploit their longer life to reconcile the two ambitions of, first, investing in the next generation as a parent and, second, pursuing a fulfilling career in paid work. Greater flexibility of working time over the life course requires more individual responsibility for financing leave. Moreover, rather than shielding older insiders through employment protection, labor-market institutions should enable parents of young children to easily enter and remain in the labor market. Finally, more activating social assistance and in-work benefits should replace passive income support for breadwinners. This paper is a revised draft of a paper prepared for high-level expert conference on the Social Policy Agenda for the European Union on October 28/29 in Amsterdam, the Netherlands. The author thanks Evert Jan van Asselt, Peter Cuyvers, Henk Don, Bas Jacobs, Ruud de Mooij, Wouter Roorda, Martijn de Wildt and two anonymous referees for helpful comments on earlier drafts, and Peter Cuyvers, Laura Thissen, and Wouter Roorda for research assistance.     

提前退休行为的影响与扼制

首先论述了提前退休的负面影响,认为提前退休现象的蔓延给养老保险制度的运行带来了很大的冲击,加大了社会劳动力供大于求的矛盾,增加了就业困难,引发新的社会矛盾,所以必须坚决扼制;然后分析了引发提前退休的制度原因,并在此基础上提出了建立科学的养老金给付机制,建立垂直的社会保险经营管理机构等政策性建议。     

Hiring Older Employees: Do the Age Limits of Early Retirement and the Contribution Rates of Firms Matter?

We examine the effects of a Finnish pension reform on firms' incentives to hire older employees. The reform restricted the eligibility ages for early retirement and changed the size‐related contribution rates of firms. According to our theoretical model, the positive effect on the values of new hires extends to age groups younger than those directly affected by the reform, and the effects are strongest in the largest firms. These model predictions were confirmed in a difference‐in‐difference‐in‐differences analysis on the probability of the hiring of workers of different ages in firms of different sizes.     

Efficient Timing of Retirement

This study introduces a retirement decision into the classic Merton model. A familiar result is that you should retire if and when the marginal utility of another year's wages is equal to the disutility of work. A new result is that at the point of retirement your exposure to risky assets should not jump. Under power utility and constant time preference, the retirement timing problem has a closed form solution; the nine inputs to the formula in question give rise to nine comparative-static results on retirement timing. Further specialization of preferences, to log consumption utility and zero time preference, reduces the required number of inputs to four. Journal of Economic Literature Classification Numbers: E21, G11, J26.