Overview about pension systems in the world: Comparative analysis of occupation pension plans in France and the Netherlands

Luu Ha Linh (2024) Overview about pension systems in the world: Comparative analysis of occupation pension plans in France and the Netherlands. Külkereskedelmi Kar.

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Absztrakt (kivonat)

This thesis investigates the detailed differences between the French and Dutch pension systems, focusing on critical aspects of pension plan management and funding mechanisms, particularly occupational pension schemes. Understanding these complexities is vital, not just for policymakers and economists but also for ensuring sustainable pension provision worldwide. The research uses a combination of qualitative and quantitative methods. including interviews with experienced actuaries specializing in Dutch and French pension valuation and a qualitative case study. This case study compares the projected benefit obligations of employers in both countries using identical employee datasets, aiming to identify which country's employers bear a higher pension obligation. The interview findings highlight significant differences between the French and Dutch pension systems regarding composition, types of plans, and frequency of pension payouts or pillar balances. Notably, Dutch employers carry a greater projected benefit obligation (PBO) than their French counterparts, driven by higher retirement ages, total years of service, salary increases, and discount rate assumptions. While the research provides valuable insights, its limitations, including a small dataset of 10 employees per country, necessitate caution in drawing overarching conclusions about national trends. This research offers tangible implications for future pension reforms in both countries to address demographic shifts and financial challenges in the context of the aging global population. Furthermore, it brings out potential for further research, paving the way for a deeper understanding of pension provision dynamics and ensuring more effective policymaking in this critical area.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Külkereskedelmi Kar

Tanszék

Nemzetközi Kereskedelem és Logisztika Tanszék

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Nemzetközi gazdálkodás

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	actuarial assumptions, France, occupational pension plan, pension system, projected benefit obligation, The Netherlands
SWORD Depositor:	Archive User
Felhasználói azonosító szám (ID):	Archive User
Rekord készítés dátuma:	2024. Szep. 26. 08:01
Utolsó módosítás:	2024. Szep. 26. 08:01

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