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Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent « reform of the reform » of these pension systems, with a focus on the recent overhaul of the Chilean system. The authors analyze key elements of pension reform in the region relating to individual accounts : system coverage, fees, competition, investment, the impact of gender on benefits, and payouts.

Barbara E. Kritzer
Stephen J. Kay
Tapen Sinha
This is the latest publication of the author on cairn.
This is the latest publication of the author on cairn.
This is the latest publication of the author on cairn.
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