Open AccessCost Shifting and the Freezing of Corporate Pension Plans
Author(s) -
Joshua Rauh,
I. Stefanescu,
Stephen P. Zeldes
Publication year - 2013
Publication title -
finance and economics discussion series
Language(s) - English
Resource type - Journals
eISSN - 2767-3898
pISSN - 1936-2854
DOI - 10.17016/feds.2013.82
Subject(s) - accrual , pension , payroll , business , counterfactual thinking , present value , welfare , salary , value (mathematics) , actuarial science , labour economics , economics , accounting , finance , earnings , market economy , philosophy , epistemology , machine learning , computer science