Replication data for: Do Employer Pension Contributions Reflect Employee Preferences? Evidence from a Retirement Savings Reform in Denmark

Principal Investigator(s): View help for Principal Investigator(s) Itzik Fadlon; Jessica Laird; Torben Heien Nielsen

Version: View help for Version V1

Name	File Type	Size	Last Modified
APP2015-0015_data			12/07/2019 01:08:PM
LICENSE.txt	text/plain	14.6 KB	12/07/2019 08:08:AM

Project Citation:

Fadlon, Itzik, Laird, Jessica, and Nielsen, Torben Heien. Replication data for: Do Employer Pension Contributions Reflect Employee Preferences? Evidence from a Retirement Savings Reform in Denmark. Nashville, TN: American Economic Association [publisher], 2016. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-12-07. https://doi.org/10.3886/E116338V1

Project Description

Summary: This paper studies how firms set contributions to employer provided 401(k)-type pension plans. Using a reform that decreased the subsidy to contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers' contributions are based on their employees' savings preferences. We find an immediate decrease in employer contributions to capital accounts, whose magnitude increased in the share of employees directly affected by the reform. This response was large relative to average employee responses within private IRA-type plans and was accompanied by a similar magnitude shift of employer contributions to annuity accounts.

Scope of Project

JEL Classification:
      D14 Household Saving; Personal Finance
      J26 Retirement; Retirement Policies
      J32 Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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Published Versions

V1 [2019-12-07]

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