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OECD Statistics Working Papers

The OECD Statistics Working Paper Series - managed by the OECD Statistics and Data Directorate – is designed to make available in a timely fashion and to a wider readership selected studies prepared by staff in the Secretariat or by outside consultants working on OECD projects. The papers included are of a technical, methodological or statistical policy nature and relate to statistical work relevant to the organisation. The Working Papers are generally available only in their original language - English or French - with a summary in the other.

Joint Working Papers:

Testing the evidence, how good are public sector responsiveness measures and how to improve them? (with OECD Public Governance Directorate)

Measuring Well-being and Progress in Countries at Different Stages of Development: Towards a More Universal Conceptual Framework (with OECD Development Centre)

Measuring and Assessing Job Quality: The OECD Job Quality Framework (with OECD Directorate for Employment, Labour and Social Affairs)

Forecasting GDP during and after the Great Recession: A contest between small-scale bridge and large-scale dynamic factor models (with OECD Economics Directorate)

Decoupling of wages from productivity: Macro-level facts (with OECD Economics Directorate)

Which policies increase value for money in health care? (with OECD Directorate for Employment, Labour and Social Affairs)

Compiling mineral and energy resource accounts according to the System of Environmental-Economic Accounting (SEEA) 2012 (with OECD Environment Directorate)

English

New data collection on accrued-to-date social insurance pension entitlements in a national accounts context

Main findings

This paper analyses results on social insurance pension liabilities and entitlements across OECD countries, on the basis of a new data collection. In addition to information on employment-related schemes (covered in the central framework of the national accounts), this new data collection also includes information related to social security pension schemes. As the latter make up a large part of pension liabilities and entitlements, this new data collection provides important new insights into the role of social insurance pensions across OECD countries and on how countries may be affected by ageing populations. The results show that pension liabilities and entitlements are, on average, more significant in European countries than in non-European OECD countries. Furthermore, the results show an increasing preference for defined contribution schemes over defined benefit schemes for private pension schemes, possibly in order to address some of the challenges brought about by an ageing society.

English

Keywords: Ageing, National accounts, Social insurance, Central framework, Pensions
JEL: H75: Public Economics / State and Local Government; Intergovernmental Relations / State and Local Government: Health; Education; Welfare; Public Pensions; H55: Public Economics / National Government Expenditures and Related Policies / Social Security and Public Pensions; E01: Macroeconomics and Monetary Economics / General / Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts; J32: Labor and Demographic Economics / Wages, Compensation, and Labor Costs / Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
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