Search results for " pensions"

Material docent d'Economia del Sector Públic

2012

Aquest document presenta el material docent de l'assignatura d'Economia del Sector Públic a la Facultat d'Economia de la Universitat de València en 2012. This is the content of the course of Public Sector Economics that is Teached at the Faculty of Economy in Valencia University during 2012. El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València.

The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden

2008

This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…

Jo. Baptistae De Luca … Commentaria ad Constitutionem Innocentii XI P.M. De Statutariis successionibus et de pensionibus ecclesiasticis

Commentaries by jurist De Luca on the legislation decided by Pope Innocent XI which excluded women from intestate succession. The work also includes a treatise on church pensions.