OECD Pensions at a Glance 2005
Public Policies across OECD Countries

The first comprehensive book of its kind, this comparison of key features of pension systems of OECD countries provides coverage of retirement ages, benefit accrual rates, ceilings, and indexation. Future pension entitlements are shown for full-career workers at different earnings levels. Indicators measure redistribution in pension systems, the cost of countries' pension promises, and potential resource transfer. Thirty country chapters explain pension systems and replacement rates in detail.
"Pensions at a Glance is a significant undertaking and a major contribution to the body of comparative international pensions literature. The publication will serve as an important resource to those in the pensions policy community."
--Ladan Manteghi, AARP Global Aging Program
“This book is a valuable reference for policymakers, academics, and business people concerned about retirement systems in the developed world.”
--Olivia S. Mitchell, Executive Director, Pension Research Council,
The Wharton School, University of Pennsylvania
--Henry J. Aaron
The Brookings Institution
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Country Studies: Introduction
The country studies follow a standard schema. First, there is a detailed description of the rules and parameters of the pension schemes:
- �Qualifying conditions: pension eligibility (or �gretirement�h) age and years of contributions required to receive a pension.
- �Benefit calculation: the rules for each schemes making up the pension system, such as earnings-related schemes, mandatory private plans and resource-tested schemes.
- �Treatment of pensioners under the personal income tax and social security contributions, including any reliefs for pension income.
- �Economic variables: the earnings of the average production worker in local currency and, using the market and the purchasing-power-parity exchange rates shown, converted into US dollars.
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