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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
Pérez-Salamero González, Juan Manuel ; Regúlez Castillo, Marta ; Vidal Meliá, Carlos | Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios Cooperativos | 2021The aim of this paper is to examine differences in life expectancy (LE) between selfemployed (SE) and paid employee (PE) workers when they become retirement pensioners, looking at levels of pension income using administrative data from Spanish s[...]texto impreso
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
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[...]
