Treatment of Pension Schemes in  | View Thread
RE: Comments on John Pitzer?s paper on the definition and classification of a social insurance scheme
Anne Harrison on 6/30/2003 3:45:35 PM
This paper by Anne Harrison is written in a purely personal capacity and the views herein should not be attributed to any part of the OECD secretariat.

The paper by John Pitzer posted on the EDG on June 30, 2003 suggests two far-reaching changes to the treatment of social insurance schemes in the 1993 SNA. The first of these concerns the definition of what constitutes such a scheme and the second would exclude defined contribution schemes from the coverage of the schemes. I believe the first is based on a mis-appreciation of the intent of the 1993 SNA and the second follows from this. This note is intended to further explain the rationalisation in the 1993 SNA and suggest an approach which would not lead to these two changes.

Anne Harrison (OECD) wrote the Annex IV of the 1993 SNA on The treatment of insurance, social insurance and pensions. She currently works at the OECD.

The author of this contribution to the discussion group on this site bears the sole responsibility for both the substance and the style of the contents. The purpose of the discussion group is to elicit comments and to promote debate on specific topics. As such, the views expressed on any of the issues raised are not to be attributed to the IMF.
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