

Pension Reform Modeling and Implicit Pension Debt Evaluation
https://doi.org/10.32609/0042-8736-2009-4-113-128
Abstract
The paper reviews major foundations of pension schemes, their classification, prerequisites and reasons for pension reforms. Also the issue of pension reform modeling and analysis of financial consequences of pension scheme restructuring from the government budget point of view are considered. Special attention is paid to the implicit pension debt as the toolbox for estimating future obligations of the government. Main principles of implicit pension debt estimation and short review of its implementation practice are discussed.
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Review
For citations:
Volkov Ya. Pension Reform Modeling and Implicit Pension Debt Evaluation. Voprosy Ekonomiki. 2009;(4):113-128. (In Russ.) https://doi.org/10.32609/0042-8736-2009-4-113-128