This article exploits a change in the vesting rules for employer-sponsored pension plans introduced by the Tax Reform Act of 1986 to identify the causal effect of pension portability legislation on workers’ voluntary mobility decisions. We pool data from different years of the Survey of Income and Program Participation to estimate the impact of this reform using difference-in-differences methods. Our results suggest that the reform had a positive and significant impact on voluntary job mobility of the treatment group.

Evaluating pension portability reforms. The Tax Reform Act of 1986 as a natural experiment

Vincenzo Andrietti
;
2016-01-01

Abstract

This article exploits a change in the vesting rules for employer-sponsored pension plans introduced by the Tax Reform Act of 1986 to identify the causal effect of pension portability legislation on workers’ voluntary mobility decisions. We pool data from different years of the Survey of Income and Program Participation to estimate the impact of this reform using difference-in-differences methods. Our results suggest that the reform had a positive and significant impact on voluntary job mobility of the treatment group.
File in questo prodotto:
File Dimensione Formato  
Andrietti_et_al 2016 EI.pdf

Solo gestori archivio

Tipologia: PDF editoriale
Dimensione 338.11 kB
Formato Adobe PDF
338.11 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
EI_proofs.pdf

accesso aperto

Tipologia: PDF editoriale
Dimensione 298.94 kB
Formato Adobe PDF
298.94 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11564/698950
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 6
  • ???jsp.display-item.citation.isi??? 4
social impact