老年人收入来源转移。

Q3 Social Sciences Social Security Bulletin Pub Date : 2012-01-01
Chris E Anguelov, Howard M Iams, Patrick J Purcell
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引用次数: 0

摘要

传统的固定收益养老金,曾经是退休收入的主要来源,正逐渐让位于符合纳税条件的固定缴款(DC)计划和个人退休账户(IRAs)。在私营部门工作过的未来退休人员中,这一趋势可能会继续下去。本文讨论了这些趋势对衡量退休收入的影响。我们得出结论,作为收入数据的主要来源之一,人口普查局的当前人口调查(CPS)严重低估了固定缴款计划和个人退休账户的分配情况,这将给未来衡量退休收入带来越来越大的问题。CPS和其他数据来源需要修改其退休收入的衡量标准,以考虑固定缴款计划和个人退休账户的定期(不规则)分配。
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Shifting income sources of the aged.

Traditional defined benefit pensions, once a major source of retirement income, are increasingly giving way to tax-qualified defined contribution (DC) plans and individual retirement accounts (IRAs). This trend is likely to continue among future retirees who have worked in the private sector. This article discusses the implications of those trends for the measurement of retirement income. We conclude that Census Bureau's Current Population Survey (CPS), one of the primary sources of income data, greatly underreports distributions from DC plans and IRAs, posing an increasing problem for measuring retirement income in the future. The CPS and other data sources need to revise their measures of retirement income to account for periodic (irregular) distributions from DC plans and IRAs.

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来源期刊
Social Security Bulletin
Social Security Bulletin Social Sciences-Social Sciences (miscellaneous)
CiteScore
0.70
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0.00%
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