Kritzer Barbara E, Kay Stephen J, Sinha Tapen
Division of Program Studies, Office of Research, Evaluation, and Statistics, U.S. Social Security Administration, USA.
Soc Secur Bull. 2011;71(1):35-76.
Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.
拉丁美洲在引入个人退休账户以补充或取代国家赞助的、现收现付的固定收益体系方面走在了世界前列。1981年智利实施首个此类体系后，从20世纪90年代起，其他一些拉丁美洲国家将私人管理的个人账户纳入其退休收入体系。本文考察了这些养老金体系随后的“改革之改革”，重点关注智利体系最近的全面改革以及墨西哥、秘鲁和哥伦比亚的重大改革。作者分析了该地区养老金改革中与个人账户相关的关键要素：体系覆盖范围、费用、竞争、投资、性别对福利的影响、金融教育、自愿储蓄以及养老金支付。
