The thesis is focused on the part of the pension reform, the issue pre-retairments as alternatives to early retirement. The thesis also includes assessing the impact of these two options to employees and employers.

1 Abstract The diploma thesis focuses on defining the factors that significantly influence the frame of the pension reform in years 1990-2017. It observes the evolution of the predominant discourses relevant to each period, as well as the role of political parties, both from the point of view of individual governments and during their activity within the expert committees focusing on adjustments to the pension system. The thesis analyses the election programmes of political parties and movements, which are then confronted with the submitted variants within the I Bezděk Committee and the Expert Committee on Pension Reform. There is also a role analysis of other selected participants, who significantly contributed to the creation of possible reform options. The thesis finds answers to the set hypotheses dedicated to the issue of political parties and their interest and possible consistency in the field of pension reform. The impact of the created coalitions on the deviations from the originally declared intentions and the expert committee's influence on the possible form of the pension reform are discussed, too. Theories of discourse institutionalism, the theory of agenda setting, and the theory of framing were used as theoretical starting points. Within the methodology, the author applies mainly the...

Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system.        Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices.            Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety. Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.

Nowadays, what has become a subject of frequent discussions is the demographic trend of rapidly aging population, which significantly influences current pension system. Goal of this dissertation, besides description of relevant legislative development in Czech Republic and Poland, is to introduce theoretically possible parameters of regulation before and after pension reform (2013) assuming that rules for retirement at a particular age are valid. This dissertation works with following parameters: retirement age, replacement ratio and pension insurance tariff. Based on these parameters, three different projections have been created and described theoretically possible regulations of specific parameters of pension system while using following indicators: rate of economic dependency, ratio expenses on pension system : GDP and pension insurance tariff. Powered by TCPDF (www.tcpdf.org)

This thesis focuses on the possible options for pension reform in the Czech Republic and their impact on family budgets, both in terms of payments in the economically active age, and then from the amount of pension at retirement age. In the theoretical (methodological) part are several possible scenarios of pension reform chosen from proposals to the Czech Republic and from the pension systems applied abroad too. There are described the main pillars and main differences between them and of course the difference from the current state of pension system in the Czech Republic. The entire chapter is devoted to the current state of pension system, because it is the starting point for each of the reforms. After describing all options of pension reforms in the theoretical (methodological) part, we focus on the practical part. There are described several model participants and for each participant are calculated present payments and future revenues, which depends on the variant of the reform. According to this testing we search for such a pension reform, that would be the best across social and income groups. At the end is this testing evaluated and the results of the entire work interpreted.

My diploma thesis will deal with the topic of unusual proposal of pension reform, which is based on the connection of the old-age-benefit and the number of brought children. Through the analysis of demographic development I try to show the dependency of today's pay-as-you-go pension system to number of persons gainfully employed with respect to the number of pensioners. Authors of the Children PAYG concept are noting of connection between family and pension policy and argue that the reason of unfriendly demographic structure and decreasing birth rate is right pension system. According to them this pension system make free riders who are described like people without own children. This fact should be considered in order to the claim to old age pension. In analytic part of this work will be researched individual variants of Children PAYG system. This part will be aimed at its positives and negatives especially. In conclusion of this work I'll propose a possible variant of this pension system which could resolve troubles of financial tenability, is in respect to deserts and at the same time would be equitable for as much people as possible.

There have been a great deal of ways for old age security, who is expected and individual situation. Old age signify loss of income from economics activity. We can compare ways of securing for old age by their liquidity, rate of profit and diversification, but it is impossible to administratively determine composition of the optimal old age security portfolio, whereas administrative favoured one's way, entails limitation of the others. One of the oldest way of securing for old age is child care and enlinghtenment. The research pointed to existence disputation between theories of fertility development. These theories are attaching different importance to the particular biological, socioeconomic and cultural factors. Empirical research of fertility development and its factors in czech lands, represents pure administrative character of the pension insurance development. Spending on pension insurance and some other factors are influencing development of fertility. This influence is analyzed in years 1930- 2009. Analysis provides evidence of pension insurance influencing level of fertility significantly. Theories of fertility development often impeaching this influence. The work apply findings to the primary objectives for pension reform in Czech republic. This pension reform provides sustainable pension system position and possibility for individuals to set up their optimal old age security portfolio.

The dissertation presented concerns the development trends in social security provision in the territory of the present-day independent states of the Czech and Slovak Republics, which, with only a short interruption in difficult Nazi occupation in World War II, made up the common state administration unit of Czechoslovakia, from 1918 to 1993. The dissertation continues tracing the evolution trends in the welfare system in each republic upon the dissolution of the federal state, and, finally, it focuses on the comparison of pension reforms implemented in both countries. Firstly, the developments in the legal regulations concerning social security schemes in the period preceding the First Czechoslovak Republic are studied. Both states were integral parts of the Austro-Hungarian Empire, where a social reform was implemented in 1888 in its Austrian part, known also as Taaffe's Reform. It introduced mandatory public social insurance in three separate acts. The reform was inspired by Otto von Bismarck, Chancellor of the German Reich. In 1918, after World War I, the Austro-Hungarian legislation was fully adopted by the newly formed Czechoslovakia and the burden of responsibility for all problems regarding the previous social security system assumed. Social security contributions in the period of the First...

Made available in DSpace on 2016-04-26T20:48:32Z (GMT). No. of bitstreams: 1 Camila Kimie Ugino.pdf: 684425 bytes, checksum: f3348c8c79ff8693b69dcb15c748907c (MD5) Previous issue date: 2011-03-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The aim of this study is to analyze the Brazilian pension reform implemented since the 1990s. The current characteristics of the Social Security system were built in the 1988 Federal Constitution and gradually modified in the reforms. Soon after the promulgation of the Charter, several proposals for Social Pension reform were discussed on the grounds of financial crisis and exhaustion of the system. This debate focuses on the guidelines of a neoliberal state that has gained greater acceptance from the government of Fernando Collor de Melo. Reforms of the Fernando Henrique Cardoso and Luis Inácio Lula da Silva are analyzed mainly with regard to access to pensions, the roofs of retirement, the age limits. Among the consequences this study analyzes the significant changes in Social Security and limited expansion of pension funds. Moreover, given the backdrop of globalized finance, it is concluded that these reforms jeopardized the achievements of social protection built in the 1988 Constitution / Este trabalho tem como objetivo analisar as reformas previdenciárias brasileiras implantadas no Brasil a partir da década de 1990. As características atuais do sistema previdenciário brasileiro foram construídas na Constituição de 1988 e aos poucos modificadas nas reformas. Logo após a promulgação da Carta, várias propostas de reforma da Previdência Social foram discutidas sob o discurso de crise financeira e de esgotamento do seu sistema. Esse debate contempla as diretrizes de um Estado neoliberal que ganhou maior aceitação a partir do governo Fernando Collor de Melo. As reformas dos governos Fernando Henrique Cardoso e Luís Inácio Lula da Silva são analisadas principalmente no que se refere ao acesso às aposentadorias, aos tetos das aposentadorias, aos limites de idade. Entre as conseqüências, são analisadas as alterações significativas na Previdência Social e a expansão limitada dos fundos de pensão no Brasil. Ademais, dado o cenário das finanças mundializadas, conclui-se que essas reformas colocaram em risco as conquistas da proteção social construídas na Constituição de 1988

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-02T12:30:51Z No. of bitstreams: 1 Cristina Aguiar Ferreira da Silva.pdf: 932038 bytes, checksum: a583ae26320724448d394ab14a0da29e (MD5) / Made available in DSpace on 2018-04-02T12:30:51Z (GMT). No. of bitstreams: 1 Cristina Aguiar Ferreira da Silva.pdf: 932038 bytes, checksum: a583ae26320724448d394ab14a0da29e (MD5) Previous issue date: 2018-02-28 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The purpose of this research is to study the social security system constructed by the Federal Constitution of 1988, in order to verify whether the social security reforms promoted address the social risks protected or whether they constitute changes that result in social retrogression to the fundamental right to social security. It seeks to analyze the adequacy of the social security system to the risks that change over time and give rise to protective measures that result in social security benefits. The amendments sometimes prove to be much more a measure for the protection of the State than of the beneficiary and the needs arising from the way in which the society at risk lives. The development of the theme also allows us to discuss whether the model currently applied in the constitutional text is compatible with Brazilian society and its late development. The question posed is not only the existence of a correlation between the social risk originally planned and the existing social security benefits, but how, from the deepening of the theme, the system can be re-adapted and improved over time, subject to the limits imposed by the application the principle of legal certainty and the prohibition of social retrogression. With this, it is not sought to overcome the theme, but from a new perspective allow the reflection of the problem and the presentation of contributions to the normative improvement / Esta pesquisa tem como finalidade o estudo do sistema previdenciário construído pela Constituição Federal de 1988, a fim de verificar se as reformas previdenciárias promovidas atendem os riscos sociais protegidos ou se configuram alterações que resultam em retrocesso social ao direito fundamental à previdência. Busca-se analisar a questão da adequação do sistema previdenciário aos riscos que mudam ao longo do tempo e originam medidas protetivas que resultam em benefícios previdenciários. As alterações, por vezes, se mostram muito mais uma medida para proteção do Estado do que do beneficiário e das necessidades decorrentes da forma em que vive a sociedade de risco. O desenvolvimento do tema permite, ainda, que se discuta se o modelo atualmente aplicado no texto constitucional é compatível com a sociedade brasileira e seu desenvolvimento tardio. A questão posta não é apenas a existência de correlação entre o risco social originalmente previsto e os benefícios previdenciários existentes, mas como, a partir do aprofundamento do tema, o sistema pode ser readequado e aperfeiçoado ao longo do tempo, observados os limites decorrentes da aplicação do princípio da segurança jurídica e da vedação do retrocesso social. Com isso, não se busca a superação do tema, mas a partir de um novo olhar permitir a reflexão do problema e a apresentação de contribuições para o aprimoramento normativo