英文文献：Measuring and communicating Social Security earnings replacement rates-衡量和沟通社会保障收入替代率
英文文献作者：Andrew G. Biggs,Sylvester J. Schieber,Gaobo Pang
英文文献摘要：
Financial advisors commonly use earnings replacement rates to assist workers in their retirement planning. Policymakers and analysts use them to gauge the adequacy of Social Security benefits and other retirement income in allowing retirees to maintain pre-retirement living standards. In recent years, the Social Security trustees regularly published replacement rates that have been widely interpreted as the extent to which Social Security benefits replace earnings of workers at various points in the lifetime earnings distribution. However, the trustees' replacement rates are calculated differently than those generally used for retirement planning purposes possibly leading to confusion among policymakers and others regarding how much of workers' earnings are replaced by Social Security and how much those workers need to save on their own for retirement. Financial planners calculate replacement rates by comparing an individual's retirement income to that same individual's pre-retirement earnings, generally earnings in the years immediately preceding retirement. The Social Security Administration, by contrast, effectively calculates replacement rates by comparing retiree incomes to the incomes of contemporaneous workers. This latter measure is often used in other countries, but differs both qualitatively and quantitatively from the more common replacement rate calculations used for financial planning purposes. We find that replacement rates calculated on a financial planning basis are generally higher than those published by the Social Security trustees and that Social Security benefits generally replace somewhat more of individual workers' earnings than the trustees' rates suggest.

财务顾问通常使用收入替代率来帮助工人制定他们的退休计划。政策制定者和分析人士利用这些指标来衡量社会保障福利和其他退休收入是否足够，以使退休人员能够维持退休前的生活水平。近年来，社会保障受托人定期公布置换率，置换率被广泛解释为社会保障福利在工人一生收入分配的不同阶段取代其收入的程度。然而，受托人的替代率与通常用于退休计划目的的替代率计算方法不同，这可能导致政策制定者和其他人对有多少工人的收入被社会保障所替代以及这些工人需要为退休储蓄多少感到困惑。理财规划师通过比较个人的退休收入和退休前的收入(通常是退休前几年的收入)来计算替代率。相比之下，美国社会保障局(Social Security Administration)通过比较退休人员的收入与同期工人的收入，有效地计算出了替代率。后者在其他国家经常使用，但在质量和数量上都不同于为财务规划目的而使用的更常见的替代率计算方法。我们发现，以财务规划为基础计算的替代率通常高于社会保障受托人公布的替代率，而社会保障福利取代的个人收入通常比受托人所显示的要多一些。