Actuarial Neutrality and Financial Incentives for Early Retirement in the Austrian Pension System
This paper takes a closer look at the existing early retirement schemes in Austria and analyses whether early retirement imposes a financial burden on the pension system (actuarial neutrality). Additionally, we compute incentive-neutral deductions for early retirement. These deductions reflect the v...
Main Authors: | Christl Michael, Kucsera Dénes |
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Format: | Article |
Language: | English |
Published: |
Sciendo
2019-04-01
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Series: | Danube |
Subjects: | |
Online Access: | https://doi.org/10.2478/danb-2019-0001 |
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