错误地选择完全社会保障年龄作为损失收入预测的终止日期

Q4 Economics, Econometrics and Finance

Journal of Business Valuation and Economic Loss Analysis Pub Date : 2021-02-01 DOI:10.1515/jbvela-2020-0026

Patrick Gaughan, C. Baum

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引用次数: 1

摘要

摘要一些专家将一些人身伤害损失收入预测扩展到“正常退休年龄”（NRA）似乎越来越普遍，即工人可以获得全额、不减少的社会保障福利的年龄。选择这个年龄往往意味着拒绝工作预期寿命。然而，有关社会保障福利领取者申领行为的统计数据显示，只有少数领取者等到NRA领取福利。我们使用实际索赔行为和各自的年龄来表明，使用NRA来确定收入损失预测的结束日期，而不是经过充分研究的预期工作寿命，会导致夸大和推测性的收入损失损失。

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The Erroneous Selection of the Full Social Security Age as the Terminal Date for Lost Earnings Projections

Abstract It seems to be increasingly common that some personal injury lost earnings projections are being extended by some experts to the “Normal Retirement Age” (NRA) – the age where workers can receive full, unreduced Social Security benefits. The selection of this age often implies a rejection of the worklife expectancy. However, statistics on claiming behavior of Social Security benefit recipients show that only a minority of recipients wait until the NRA to claim benefits. We use actual claiming behavior and the respective ages to show the use of the NRA for determining the ending date of lost earnings projections, instead of the well-researched worklife expectancy, results in exaggerated and speculative lost earnings damages.

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来源期刊

Journal of Business Valuation and Economic Loss Analysis Economics, Econometrics and Finance-Finance

CiteScore

0.40

自引率

0.00%

发文量

期刊介绍： The Journal of Business Valuation and Economic Loss Analysis (JBVELA) is a refereed academic journal that publishes continuously throughout the year and is co-edited by Bradley Ewing and James Hoffman. The mission of the Journal of Business Valuation and Economic Loss Analysis is to improve the practice of business valuation, economic loss analysis, and risk management by helping to inform academics, practitioners, and attorneys about theoretical and practical developments in these fields.