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  • 标题:Reform of ill-health retirement of police in England and Wales: impact on pension liabilities and the role of local finance
  • 本地全文:下载
  • 作者:Rowena Crawford ; Richard Disney
  • 期刊名称:IFS Working Papers / Institute for Fiscal Studies London
  • 电子版ISSN:1742-0415
  • 出版年度:2013
  • 卷号:2013
  • 出版社:Institute for Fiscal Studies London
  • 摘要:

    We examine ill-health retirement of police officers in England and Wales between 2002-3 and 2009-10. Differences in ill-health retirement rates across forces are statistically related to area-specific stresses of policing and force-specific differences in human resources policies. Reforms to police pensions plans- in particular a shift in the incidence of financing ill-health retirement from central government to local police authorities- impacted on the level of ill-health retirement, especially among forces with above-average rates of retirement. We find that residual differences in post-2006 ill-health retirement rates across forces are related to their differential capacities to raise revenue from local property taxes. We quantify the impact of these reforms on overal pension plan liabilities.

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