NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Dominique Durant

Contact and additional information for this authorAll papers and publicationsWorking Papers onlyWorking Papers with publication info

Working Papers and Chapters

March 2014Adding Actuarial Estimates of Defined Benefit Pension Plans to National Accounts
with David Lenze, Marshall Reinsdorf
in Measuring Wealth and Financial Intermediation and Their Links to the Real Economy, Charles Hulten and Marshall Reinsdorf, editors
Cash accounting has traditionally been used in national accounts to measure defined benefit (DB) pension plans, but actuarial measures would provide a full picture of household saving and wealth from participation in these plans and of employers’ pension expense. In addition, to make meaningful international comparisons of households’ retirement wealth, actuarial measures of social security are needed. In some countries employer-sponsored DB pension plans are very important, while in other countries retirement income comes almost entirely from social security and similar government-sponsored pension plans. Recent changes to international guidelines for national accounts call for these sorts of actuarial measures. This chapter develops methods for incorporating actuarial measures of DB p...

Contact and additional information for this authorAll papers and publicationsWorking Papers onlyWorking Papers with publication info

 
Publications
Activities
Meetings
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us