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This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to com[...]texto impreso
Pérez-Salamero González, Juan Manuel ; Regúlez-Castillo, Marta ; Ventura-Marco, Manuel ; Vidal-Meliá, Carlos | Facultad de Ciencias Económicas y Empresariales. Instituto Complutense de Análisis Económico (ICAE) | 2017Pearson´s chi-square test is widely employed in social and health science to analyze categorical data and contingency tables and to assess sample representativeness. For the test to be valid the sample size must be big enough to provide a minimu[...]texto impreso
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Garvey, Anne M. ; Pérez-Salamero González, Juan Manuel ; Ventura-Marco, Manuel ; Vidal-Meliá, Carlos | Instituto Complutense de Análisis Económico (ICAE) | 2021-03EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfun[...]texto impreso
Pla-Porcel, Javier ; Ventura-Marco, Manuel ; Vidal-Meliá, Carlos | Facultad de Ciencias Económicas y Empresariales. Instituto Complutense de Análisis Económico (ICAE) | 2017This paper aims to assess gender redistribution when using unisex conversion factors to compute the initial benefit of life care annuities (LCAs) embedded in a pay-as-you-go (PAYG) pension system. We use a method based on actuarial factors to di[...]texto impreso
Pérez-Salamero González, Juan Manuel ; Regúlez Castillo, Marta ; Vidal-Meliá, Carlos | Facultad de Ciencias Económicas y Empresariales. Instituto Complutense de Análisis Económico (ICAE) | 2021We draw on the Continuous Sample of Working Lives (CSWL) to investigate the differences in socioeconomic mortality among retired men aged 65 and above over the longest possible period covered by this data source: 2005–2018. This paper deals with[...]texto impreso
This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to com[...]texto impreso
This paper deals with the idea of converting retirement benefit into a life care annuity with graded benefits using a pre-existing public pay-as-you-go pension scheme. Based on accurate biometric data from Australia and the US, the paper shows t[...]
