Assessing Vertical Equity in Defined Benefit Pension Plans: An Application to Switzerland

This paper establishes a theoretical link between actuarial neutrality and the Oaxaca–Blinder decomposition to empirically assess vertical equity in public defined-benefit schemes. We demonstrate how this approach can be generalized to non-linear functions, point systems, and notional accounts. We u...

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Bibliographic Details
Main Authors: Tanja Kirn, Gijs Dekkers
Format: Article
Language:English
Published: MDPI AG 2025-05-01
Series:Risks
Subjects:
Online Access:https://www.mdpi.com/2227-9091/13/5/89
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