The Pension System in Iran : Challenges and Opportunities, Volume 2. Technical Appendix
The present report evaluates the Iranian pension system and proposes a series o f policy interventions to improve outreach, financing mechanisms, incentives, equity, and management. It has been prepared at the request o f the Management and Plannin...
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| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2003/09/2637396/iran-pension-system-iran-challenges-opportunities-vol-2-2-technical-appendix http://hdl.handle.net/10986/14699 |
| Summary: | The present report evaluates the Iranian
pension system and proposes a series o f policy
interventions to improve outreach, financing mechanisms,
incentives, equity, and management. It has been prepared at
the request o f the Management and Planning Organization.
Given data constraints, the analysis concentrates primarily
on the Social Security Organization and the Civil Servants
Retirement Organization, the two main pension funds.
Occupational funds and non- contributory regimes are
surveyed only briefly. The need to look more closely at
these schemes in the near future i s emphasized. The report
i s organized in eight sections. Section 1 presents the
background o f the study. Section 2 provides a general
overview o f the Iranian pension system. Sections 3 and 4
present detailed assessments of the Social Security
Organization and the Civil Servants Retirement Organization.
Section 5 concentrates on the tax treatment o f retirement
savings. Section 6 proposes a framework for guiding pension
reform, presents a typology o f pension mechanisms, and
reviews international experiences. On the basis o f this
framework, Section 7 outlines strategic directions for
reforming the Iranian pension system and analyzes the
financial and fiscal implications. Finally, Section 8
discusses the political economy o f pension reform and
recommends necessary steps for the design and implementation
o f a successful reform program. |
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