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Welfare Reform on the Web (April 2005): Pensions - Overseas

THE BATTLE OF FUTURE PENSIONS: GLOBAL ACCOUNTING TOOLS, INTERNATIONAL ORGANIZATIONS AND PENSION REFORM

R. Ervik

Global Social Policy, vol.5, 2005, p.29-54

Article examines the role of concepts such as "future pension debt", "implicit pension debt" and "generational accounting" in shaping a gloomy image of the future of pension schemes. These accounting concepts have been diffused around the world by epistemic communities and have attained a global status as a means of describing the future financing burden of public pay-as-you-go pension schemes. International organisations have played a key role in this process of diffusion. Article aims primarily to reveal the importance of these conceptual tools in shaping the policy debate.

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