THE STAMPEDE TOWARD DEFINED CONTRIBUTION PENSION PLANS - FACT OR FICTION

被引：46

作者：

GUSTMAN, AL

STEINMEIER, TL

机构：

[1] NATL BUR ECON RES,CAMBRIDGE,MA 02138

[2] TEXAS TECH UNIV,DEPT ECON,LUBBOCK,TX 79409

来源：

INDUSTRIAL RELATIONS | 1992年 / 31卷 / 02期

关键词：

D O I：

10.1111/j.1468-232X.1992.tb00314.x

中图分类号：

F24 [劳动经济];

学科分类号：

020106 ; 020207 ; 1202 ; 120202 ;

摘要：

This paper questions recent conclusions that the trend in primary plan type toward defined contribution plans and away from defined benefit plans is due to increased pension regulation. Analysis of data from IRS 5500 filings by pension administrators shows that at least half of the trend is due to a shift in employment mix toward firms with industry. size, and union status that have historically been associated with lower defined benefit plan rates. Not more than half of the trend can be attributed to a "stampede" by firms with given industry, size, and union status toward defined contribution pension coverage.

引用

页码：361 / 369

页数：9