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Hughes Gerard (School of Business Trinity College Dublin, Ireland), Turner John A. (Pension Policy Center Washington, DC, U.S.)
The Economics of Complexity: Complexity in the Allocation of Governmental Authority for Pensions
Journal of Economics & Management / University of Economics in Katowice, 2015, nr 21, s. 21-34, tab., bibliogr. 11 poz.
Słowa kluczowe
Emerytury, Aktywa emerytalne, Systemy emerytalne na świecie
Pensions, Pension assets, Pension systems in the world
Irlandia, Stany Zjednoczone Ameryki
Ireland, United States of America (USA)
Are simpler governmental institutional structures generally better? This paper analyzes the effects of complexity in the allocation of government regulatory authority for pensions on various outcomes, focusing on the ease with which participants, plan sponsors, and the regulated industry have in interacting with the regulator. We argue that the less complex allocation of regulatory authority for private sector pension plans in Ireland (one regulator), compared to the United States (multiple regulators), facilitates participants and plan sponsors receiving assistance from the government in dealing with pensions issues. It does so by lowering information costs in dealing with the regulator. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
  1. Department of Social Protection (2013): The Public Service Reform Plan Critical Review: Integration of the Regulatory Function of the Pensions Board with the Central Bank and Amalgamation of the Pensions Ombudsman with the Financial Services Ombudsman. Department of Social Protection, Dublin, pressoffice/pdf/Report-of-the-Critical-Review-23-April-2013.pdf
  2. [IOPS] International Organisation of Pension Supervisors (2010):IOPS Principles of Private Pension Supervision, IOPS Principles 18.11.2010.pdf
  3. Pensions Board (1998): Annual Report 1998. Pensions Board, Dublin.
  4. Pensions Board (2006): Annual Report 2006. Pensions Board, Dublin.
  5. Pensions Board (2010): Annual Report 2010. Pensions Board, Dublin.
  6. Pensions Board (2011): The Pensions Board Strategy 2011-2015, en/Dealing_with_us/Mission_statement_and_strategy/The_Pensions_Board_Strate gy_2011_-_2015_.pdf
  7. Pensions Ombudsman (2006): Memorandum of Understanding Between the Pensions Board and the Pensions Ombudsman, sites/default/files/Memorandum of Understanding with the Pens ions Board.pdf
  8. Pensions Ombudsman (undated): Memorandum of Understanding between the Central Bank of Ireland, the Financial Services Ombudsman and the Pensions Ombudsman, of%2 0Understanding between the Central Bank of Ireland, th e Financial Services Ombudsman and the Pensions Ombud s-man.pdf
  9. Podesta M.S., Chism E.B. (2011): The Comprehensive Regulatory Framework Around IRAs. Investment Company Institute, regs
  10. Revenue Commissioners (2012): Notes for Guidance - Taxes Consolidation Act 1997 - Finance Act 2012 Edition - Part 30,
  11. [GAO] U.S. Government Accountability Office (2013): 401(k) Plans: Labor and IRS Could Improve the Rollover Process for Participants, GAO-13-30, assets/660/652881.pdf
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