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00000000000000.0 |
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180616 ||| eng |
| 100 |
1 |
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|a Bateman, Hazel
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| 245 |
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|a Private Pensions in OECD Countries
|h Elektronische Ressource
|b Australia
|c Hazel, Bateman and John, Piggott
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| 260 |
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|a Paris
|b OECD Publishing
|c 1997
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| 300 |
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|a 89 p.
|c 21 x 29.7cm
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| 653 |
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|a Social Issues/Migration/Health
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| 653 |
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|a Australia
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| 700 |
1 |
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|a Piggott, John
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
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|a OECD Labour Market and Social Policy Occasional Papers
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| 028 |
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|a 10.1787/774368522640
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/774368522640
|x Verlag
|3 Volltext
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| 082 |
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|a 304
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|a 610
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| 520 |
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|a As most other OECD Member countries had already done, Australia has, since 1991, supplemented an existing flat-rate universal (but means-tested) residence-based old-age pension by a compulsory earnings related second tier for employees known as the "Superannuation Guarantee". However, it was the first Member country in which the favoured format of participation in the second tier is in the form of pure "money purchase" schemes in which benefits are determined solely by the amount which accumulates in individual accounts. Benefits are predominately paid as lump-sums on retirement, although tax arrangements are being changed to encourage beneficiaries to purchase annuities. This report, compiled by two Australian experts, describes this system and its relation to pre-existing tax-advantaged voluntary provision, which only covered one-third of employees but remains predominant in terms of assets accumulated and benefits payable. The report discusses the sources of retirement ..
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