Annotated Bibliography on Pensions Issues

There are large bodies of literature on the issues of pensions and pension reform. There is also a large and growing body of work on the measure, value and significance of unpaid work. These bodies of literature are beyond the scope of this bibliography. Instead, this bibliography is largely confined to literature that addresses both issues. Some more general works have been included where they are judged to be helpful as background to this issue.

Allen, Jessie and Pifer, Alan (eds.), Women on the Front Lines: Meeting the Challenge of an Aging America, Washington: Urban Institute Press, 1993. 269 pages. Women are an important focus in studying aging populations because they make up a majority of the elderly, because they provide the majority of care for disabled elderly Americans and because they face particular economic disadvantage at older ages. The authors identify four themes throughout the book: differences within the elderly population, the effects of rising demand for eldercare, the conflict between caring and other social values, and intergenerational links and/or conflicts over resources. The book starts with a chapter providing a demographic overview for the United States, with descriptive data from 1990 and projections for as far as 2050. Issues dealt with include women and the caregiving crisis; women and health care in an aging America; preventive medical care for elderly women; older women workers in an inequitable labour force; race, poverty and aging; expanding social roles for women; and caring work and gender equity. The chapter on the American caregiving population argues that changes in "economic and demographic realities" have turned nurturing into nightmare, considering the changing composition of the family, the work force and the age of the population as the major issues to be considered.

Ascah, Louis, The Great Pension Debate: Federal and Provincial Pension Reform - Missing, Misleading, and Shrinking Proposals, Ottawa: The Canadian Centre for Policy Alternatives, 1991, 39 pages. This work recounts the history of pension reform since 1979 and provides a critical appraisal of recent reform initiatives. It considers the inadequacy of private pension plans, the problem of inflation, the nature of pension fund surpluses, vesting problems and the misleading 50% minimum employer contribution rule. It does not address the issue of homemaker pensions, but provides a good overview of recent trends and problems in private pension arrangements..

Asimakopulos, A, The Nature of Public Pension Plans: Intergenerational Equity, Funding, and Saving, Hull: The Economic Council of Canada, 1980, 60 pages. This work provides detailed economic analysis of the following issues: Chapter 2: The Nature of Pensions, Public and Private; Chapters 3-8 consider economic analysis and intergenerational transfers; Chapter 9: Public Pensions and Personal Saving; Chapter 10: Public Pensions and Intergenerational Equity; Chapter 11: Public Pension Plans and Funding.

Axinn, June and Stein, Mark, "Women and the post-industrial welfare state," Social Work, Vol. 32, No.4, 1987, pp. 282-86. The authors' thesis is that work, not family, has become the most significant factor in social welfare for women. Since 1979 changes in family structure have had almost no effect the rise of poverty in the U.S. Nevertheless, between 1973-1983, there was an increased incidence of poverty among women. Women's risk of experiencing poverty was inversely proportional to their attachment to the workforce - the rate of poverty increased most for women who were not working and least for women who work full time. Low wages, the frequency of part-time employment and the sporadic nature of employment for many women contributed to women's poverty as a group. This rise in overall poverty was to some extent counteracted by the increased labour force participation of women over the same period. The poverty of homemakers, however, like the retired and the disabled, is not characterized as work related. The policy implication is that the vehicle for income support should be social assistance.

Bartlett, P., "Sexual distinctions in pensions" Osgoode Hall Law Journal Vol.24, 1986, pp. 833-865. This article considers factors which work to disadvantage women with respect to pensions. The author discusses direct and constructive discrimination in retirement systems, especially in the private sector, including an overview of legislation, vesting, and gender-based mortality tables. The article discusses the 3-tier pension system in Canada and problems with it, especially for women. Vesting and length of employment service for women are discussed, gender-based mortality tables provided.

Bennett, B., "The economics of wifing services: law and economics on the family," Journal of Law and Society, Vol.18, 1991, pp. 206-218. This paper focuses on the social and political consequences for women of the adoption of an economic analysis of the family advanced by the Law and Economics Movement. The normative assumptions underpinning this approach are explored. The discussion of family law and "economic" arguments is broad and general. Ideological issues are considered, e.g., the public/private dichotomy between family and market; the denial of social realities of women; effects of marriage and divorce on family "investments"; and resource allocation in the family.

Belgrave, L.L., "Effects of race differences in work history, work attitudes, economic resources, and health on retirement," Research on Aging", Vol. 10 No. 3, Sept 1988, pp. 369-396. This article looks at two broad questions: the differences between black and white women, near retirement age with respect to: (a) work histories, attitudes, financial resources, and health; and (b) the effects of those factors on decisions about retirement. The article surveys a very select group of women: members of a Health Management Organization with health insurance in their own names. Within that narrow group, there were several findings: a substantial racial difference in work histories (black women were likely to have worked a greater portion of their lives); similarities between work attitudes and health; black women were more likely to have an income in the middle range, whereas white women were more represented at the poorer and wealthier ends of the economic spectrum considered.

Bergdolt-Munzer, S. L., "Homemakers and retirement income benefits: the other home security issue," Chicano Law Review, Vol.8, 1985, pp. 61-80. This article is a good discussion of the security of retirement income benefits for those who work in the unpaid home labour force. This paper examines the role of retirement income benefits in society in general and how homemakers fit into the system. Current benefits for homemakers in the U.S. and abroad (e.g., Germany, Canada, Sweden) are considered. Proposals for expansion of homemaker's pensions are examined and their effects on minority and low income homemakers are discussed.

Bergmann, Barbara, "The housewife and social security reform: a feminist perspective," in Burkhauser, Richard V. & Holden, Karen C. (eds.), A Challenge to Social Security: The Changing Roles of Women and Men in American Society. Toronto: Academic Press, 1982, pp. 229-233. This article reviews some of the feminist scholarship that has addressed the role of 'housewife' and argues that this scholarship must be taken into account in any policy reforms to social security programs. The author suggests two streams of thought: that policies should not support or encourage the role of housewife, and that work in the home is productive and dignified and should be recognized. The author considers homemaker pension credits and pension sharing from each of these perspectives.

Borowski, A., "The 'revolution' in Australian retirement income policy," The Gerontologist, Vol. 27, 1987, pp. 478-86. This article describes Australia's unique retirement income arrangements including age-based pension and private pensions. Recent changes and the factors causing those changes are described. The article discusses difficulties experienced by the Government in introducing the changes, which underscores the political debate about a universal, adequate retirement plan. There is no particular emphasis on women.

Bourne, Paula (ed.), Women's Paid and Unpaid Work: Historical and Contemporary Perspectives. Toronto: New Hogtown Press, 1985, 123 pages. This work focuses on the history of women's work. The invisibility and economic value of unpaid work is discussed. Analytical approaches to unpaid work are presented in the context of a discussion on paid and unpaid labour by sociologist Magrit Eichler. While it does not address pensions, this work does discuss the issues of recognizing and rewarding the socially useful aspects of housework and other unpaid work, and creating equality for women in employment. Interestingly, it notes that only as women have ceased to be exclusively responsible for housework has it become visible and had its socially useful aspect increasingly recognized.

British Columbia, Developing a Pension Policy for the Future: A Discussion Paper, Victoria: Ministry of Provincial Secretary and Government Services, 1982, 49 pages. The current retirement system is discussed. The "great pension debate" is reviewed. The roles of government, the private sector, and the individual are considered. Gaps in the pension system are evaluated. Options for improving the pension system are considered. Costs and economic effects are evaluated. This work is detailed but dated.

British Columbia, Law Reform Commission of British Columbia, Report on the Division of Pensions on Marriage Breakdown, British Columbia: 1992, 142 pages. Recommendations for law reform to clarify the division of pensions upon the breakup of a marriage. The Report summarizes existing law in British Columbia, analyzes types of pensions, types of pension divisions, account splits and problems with the division of pensions. It assesses the practicality of various reform options considered in a working paper that was the basis of consultation. It proposes draft legislation. Extensive appendices include the Family Relations Act, summary of recent case law, forms directing administrators to divide pensions, and examples of divisions.

Brocas, Anne-Marie; Cailloux, Anne-Marie & Oget, Virginie, Women and Social Security: Progress Towards Equality of Treatment, Geneva: International Labour Office, 1990, 116 pages. This work is a comprehensive examination of women in social security. The principle of equal treatment is considered at the international and national levels. Part One identifies areas where changes are needed. Part Two focuses on the continuing need for specific protection for women. The factors relating to the benefits received by elderly women are examined. The analysis compares the pension system in a number of countries including New Zealand, Canada, France, United Kingdom. The authors examine what is meant by treating women and men equally and address pension issues generally, including survivor rights, the question of family aggregation, and the impact of time off for raising children.

Brown, D., "Sex discrimination in pension plans," Dalhousie Law Journal, Vol.4, No. 1, pp. 189-200. This article examines specific forms of discrimination against women found in pension plans, including problems with: eligibility or access; contributions and benefits; survivor's death benefits; death benefits; retirement age; vesting; and accountability. The article also considers attempts to cure discrimination in pension plans, e.g., the Human Rights Act, employment standards, unisex mortality tables. This article is dated and considers mostly private schemes.

Burbidge, John, Social Security in Canada: An Economic Appraisal, Toronto: Canadian Tax Foundation, 1987, 98 pages. This book is an economic analysis of pension issues. It provides background economic and demographic information and a history of the development of social security in Canada. It then develops economic models of social security with a view to assessing the economic effects of various policies. It considers and analyzes recent reform initiatives, and includes a brief assessment of homemaker's pensions.

Burkhauser, Richard V. & Holden, Karen C. (eds.), A Challenge to Social Security: The Changing Roles of Women and Men in American Society, Toronto: Academic Press, 1982, 272 pages. This book is a pertinent collection of essays dealing with pension reform (especially for women). This volume brings together researchers and policy makers from both the public and private sectors to examine the major alternatives for the treatment of women and men in social security regimes. The introduction considers the current (U.S.) system, how it works, historical conflicts in OASI, the controversy over spousal benefits, and a look at alternative reforms. Chapter 2 considers concepts underlying the current controversy about women's social security benefits. Chapter 3 focuses specifically on OASI benefits to homemakers through current spouse benefits, and then considers and analyzes proposed reforms including a homemaker credit and child-care drop-out years. Chapter 4 considers earnings sharing, incremental and fundamental reform. Chapter 5 considers women and a two-tier social security system. Chapter 6 considers the double-decker alternative for eliminating dependency under social security. Chapter 7 considers disability insurance under proposed reforms. Chapter 9 reviews some of the feminist scholarship concerning the role of housewives and applies that scholarship to pension issues (including the homemaker pension credit).

Canada, Better Pensions for Canadians, Ottawa: Supply & Services Canada, 1982, 68 pages. The retirement income system at this time is described, areas for reform are identified, proposals for reform are evaluated in terms of their costs and benefits. A reform strategy is identified.

Canada, Better Pensions for Canadians: Focus on Women, Ottawa: Ministry of Supply and Services, 1982, 19 pages. This document discusses projections for the future of women and pensions. It discusses reform proposals. Homemaker's pensions are considered.

Canada, Proceedings of the National Pensions Conference (March 31, April 1-2, 1981), Ottawa: Supply and Services Canada, 1981, 130 pages. Topics discussed at the conference include: the income situation of elderly Canadians; public and private dimensions of pension reform; flexibility in the age of retirement. The future shape of private-sector pensions are recorded from panel discussions. Panel issues included pension coverage, women and pensions, portability, vesting, and locking-in, and protection against inflation. In the reports of the workshop discussions, Monica Townsend discusses women and pensions.

Canada, Department of Finance, Action Plan for Pension Reform: Building Better Pensions for Canadians. Ottawa: 1984, 24 pages. Chapter 1 defines the need for reform. Chapter 2 discusses raising minimum standards of private pensions, including the various factors within pension schemes, such as inflation protection, mobility, vesting, portability, better pensions for women, compulsory membership, information disclosure and employee rights, and so forth. Chapter 3 considers strengthening public pension plans, old age security and guaranteed income supplement and the Canada Pension Plan. Chapter 4 proposes changes to the pension system. It consists of brief point-form notes.

Canada, House of Commons, Report of the Parliamentary Task Force on Pension Reform, Ottawa: 1983, 168 pages. This is the report of a general review of both public and private pensions in Canada. The report addresses the common pension issues (philosophy of pensions, adequacy, flexibility, financing, vesting and portability) including significant attention to issues concerning women. The report recommends a homemaker's pension scheme and has become the primary policy document in the Canadian pension reform debate concerning this issue. The report includes a minority recommendation.

Canada, Minister of National Health and Welfare, Canada Pension Plan Contributors, Ottawa: Minister of Supply and Services Canada, 1992, 64 pages. This is an annual report that provides information and data on persons who made contributions to the Canada Pension Plan in 1990. The report includes tables of statistics on the number of contributors and the amount of contributions distributed by sex, age, earnings level, employment status and province.

Canada, Canada Pension Plan Advisory Board, Building Benefits for Homemakers: A Report to the Minister of National Health and Welfare, Ottawa: 1987, 13 pages. This brief report begins by noting its support for the federal government commitment to finding a way of providing a pension for homemakers. Yet it rejects the earlier recommendations of the Pension Plan Advisory Committee proposal to base contributions on a value assigned to housework on the basis that the proposal is inconsistent with the earnings-benefit link inherent in the CPP. They also disagree with the conclusion that homemakers are deserving of special treatment within the CPP. To resolve the problem, the report argues for a system of as-you-go credit splitting.

Canada Pension Plan Advisory Committee, More Effective Participation of Homemakers in the Canada Pension Plan, Ottawa: 1983, 41 pages with 7 page minority report. This report recommends a homemaker's pension. Homemakers are defined in Part One. Part Two considers and criticizes the present treatment of homemakers in the CPP. Part Three examines proposals to improve the situation. The work provides a detailed analysis of the factors relating to homemakers and the CPP. It examines both the adequacy of pension levels, equality issues, and other issues to do with fairness and rationality of the system. The conclusion of their analysis is that the CPP system is unfair, illogical, discriminatory, and inadequate and should be replaced by a better system as soon as possible. Proposals for a better system are evaluated.

Canada, Task Force on Retirement Income Policy, The Retirement Income System in Canada: Problems and Alternative Policies for Reform, Ottawa: Government of Canada, 1980, 2 vols. Volume 1 considers the demographic and economic profile of the elderly and the retirement income arrangements in Canada. It evaluates Canada's retirement income system and provides a framework for consideration of policy issues. It focuses on the employer-sponsored pension system and on the role of government to facilitate the maintenance of real pension values. It considers the financing of pensions and tax-assisted supplementary programs. Women and pensions are discussed in part 16. Finally, federal-provincial relations in pension issues are considered. Volume 2 provides the appendixes, which supply supporting details regarding the economic and demographic analysis. The information is dated.

Canada, Task Force on Retirement Income Policy, The Retirement Income System in Canada: Problems and Alternative Policies for Reform: A Summary of the Report of the Task Force on Retirement Income Policy, 1979, Ottawa: Supply & Services Canada, 1980, 64 pages. This work is a summary of the main Task Force report and is therefore brief on each point. The section on women and pensions identifies the factors that have resulted in women's over representation among the poor elderly today. Part One: Introduction. Part Two: A Brief Description of Canada's Retirement Income System. Part Three: Evaluating the Retirement Income System. Part Four: Overcoming the Problems in the Retirement Income System. Part Five: Women and Pensions. Part Six: Fairness Between Generations. Part Seven: Financing Pensions. Part Eight: Age of Entitlement to Provision of Pension Benefits. Part Nine: Tax-Assisted Supplementary Programs. Part Ten: Federal-Provincial Relations. Part Eleven: Conclusions.

Canadian Advisory Council on the Status of Women, Pension Reform for Women: A Discussion Paper, Ottawa: 1981, 19 pages. This work considers the principles of pension policy and the main areas for possible reform. It focuses on the adequacy of work-related pensions for all female workers and addresses the integration of homemakers into the Canada and Quebec Pension Plans. Part B considers the elimination of sex discrimination from retirement benefits. Part C considers equalization of pension entitlements of the spouses. Part D considers the adequacy of the above-poverty minimum pension levels. The work is brief and easy to read. In the focus on full-time homemakers, the work is critical of the Canadian and Quebec Pension Plans. It endorses "drop out" rights for women who leave the paid workforce temporarily, and integration of full-time homemakers into the C/QPP. The report also discusses vesting and portability under employment sponsored pension plans.

Canadian Advisory Council on the Status of Women, Women and Pensions: Women in Poverty - Brief Presented to the Parliamentary Task Force on Pension Reform, Ottawa: Canadian Advisory Council on the Status of Women, 1983, 20 pages. The work considers reform of the Canada and Quebec pension plans, including the inclusion of homemakers, improved drop-out provisions, expansion of the Canada and Quebec pension plans, spousal equity and survivor benefits. It considers reform of employer-sponsored pension plans. There is some focus on farm women and immigrant women as having special needs. The Guaranteed Income Supplement is evaluated..

Chenier, C.Y., "Pension reform to benefit women: how far have we come?" in Pask, E. Diane & Mahoney, Kathleen E. & Brown, Catherine A. (eds.) Women, The Law, and the Economy, Toronto: Butterworths, 1985, pp. 121-140. This article focuses on numerous issues concerning women and pensions (both public and private). In particular, the article summarizes the process leading to the 1983 Parliamentary Task Force proposals for pension reform to benefit women (including a homemaker's pension). It recounts the position taken by women's organizations in their presentations to the Task Force, describes the Task Force recommendations, and summarizes the results of the process.

Clark, Hart. D. Background Paper on Features of Interest and Concern to Women in the Canadian Income System, Ottawa: Canadian Advisory Council on the Status of Women, 1980, 6 pages. The population and income characteristics of Canadian women are discussed. The public pension system including Old Age Security Act and provincial program top-ups are analyzed as well as employer-sponsored pension plans. Registered retirement savings plans and other private savings plans are considered. Splitting of pension credits under employee-sponsored pension plans on marriage breakdown is discussed. The books provides detailed analysis but may be dated as the statistics are from the 1970's. The work is critical of the pension system at the time. It is a comprehensive and easy-to-read analysis. Legislation in other countries is also examined.

Collins, Kevin. Women and Pensions, Ottawa: Canadian Council on Social Development, 1978, 254 pages. Part One considers changing demographics and work patterns. Part Two: 'The Economic Position of Female Elderly' considers their income and expenditures. Part Three considers how women are affected by public and private pension systems. Part Four: 'The Work Connection', discusses the concept and valuation of work. Pay-for-housework proposals present problems which are discussed. Equal pay and equal opportunity legislation, flexibility in work-time, female job turnover, employment policy, occupational segregation. Part Five: 'Pension Policy Alternatives' discusses women's pension issues, alternatives in the private pension system, and public pension system.

Conklin, David W.; Bennett, Jalynnh & Courchene, Thomas J. (eds.), Pensions Today and Tomorrow: Background Studies, Toronto: Ontario Economic Council, 1984, 486 pages. This book contains twenty different articles on pensions. Some articles of particular interest are: (1) "A Survey of Pension Reform Recommendations"; (2) "Reforming Public Pensions in Canada: Issues and Options"; (3) "Pensions in Other Nations: The Implications for Reform in Canada"; (4) "Pension Reform for Women - ' The Impact of Pension Reforms on Women" which discusses pensions for homemakers; (5) "Employment Pension Plans"; (6) "Public versus Private Pensions"; (7) "The Role of the State in Retirement Income Policy: Some Fundamental Considerations".

Cousins, M., "The treatment of households in the Irish Social Security Code," The Journal of Social Welfare and Family Law, No.1, 1993, pp. 3-18. This article outlines the treatment of families and households, including treatment of women, under the Irish social welfare code. The article discusses issues which have arisen due to the implementation of the E.C. directive on equal treatment in social security. The author comments on reforms in treatment of households in the social welfare code. The article considers long-term strategies and the potential for further research. The article is not focused on pensions, rather on social security generally. The article considers household composition and family units, support for families under the Code, treatment of households and household economies.

Dave, Chandra, "Old age benefits in Denmark: bonus for longevity," International Social Work, Vol. 27, No.1, 1984, pp. 1-3. In Denmark from the 1920's through the present, there has been major investment in social services for the elderly. The universal pension system, introduced in 1956, granted benefits to anyone older than 67. This measure was considered inequitable and supplemented by a pension supplement for retirees without other income. With the supplement, coverage is adequate for the full cost of living for each pensioner.

Deaton, Richard Lee, The Political Economy of Pensions: Power, Politics, and Social Change in Canada, Britain, and the United States, Vancouver: UBC Press, 1989, 474 pages. This book is a comprehensive analysis of pension issues in Canada, with comparisons to and some data drawn from the United States and Great Britain. The introduction sets out an analysis of the political economy of pensions (their role in the overall socio-economic context). The author's thesis is that a looming pension crisis arises from an aging population, inadequate pension income, structural limitations in pension plans, underdeveloped public pensions, and the appropriation of pension funds for investment. Chapter Two considers the condition of the elderly, including their marginalization and an assessment of the level of retirement income. Chapter Three considers the demographic transition and the economics of population aging. Subsequent chapters analyze the functions of, and problems with, both private and public pensions. In this work, the author explores the function of pensions in relation to capital formation, capital markets and corporate power and argues recent reform initiatives in Canada, the United States, and Britain have been insufficient.

Denton, Frank T.; Kliman, Melvin L. & Spencer, Byron G. Pensions and the Economic Security of the Elderly: Policy Commentary Number Two, Montreal: C.D. Howe Institute, 1981, 89 pages. The work surveys pension plans in Canada, and considers the adequacy of pensions, alternative pension arrangements and the economic environment, income levels and expenditure patterns of the elderly, and the impact of inflation on the purchasing power of the elderly. Chapter Two discusses the characteristics of different types of plans, including levels of contributions and benefits paid, vesting and portability. Chapter Three focuses on several issues relating to the adequacy of pension plans in Canada, including employer-run plans and plans for the public sector. It considers the variables that influence a person's financial security in retirement. Chapters Five and Six provide further detail on economic and experimental data. Chapter Six also examines statistical data. Chapter Seven examines the impact of inflation on the purchasing power of the elderly. Chapter Eight discusses the broad implications of the analysis, characterizing strengths and weaknesses of the Canadian pension system, particularly the achievements of government programs, the expansion of the coverage of private plans, gaps in coverage that still exist, the threat of inflation to members of non- indexed plans, and the inadequacy of arrangements for vesting and portability.

Dimeo, Jean, "Women receive the short end of the stick when it comes to their retirement pension incomes," Pension World, Vol. 28, No.10, 1992, pp. 28-30. This journalistic-style article contains a good overview of pension issues facing women, with an American focus. It looks at women as economic dependents of their partners (level of survivor benefits, pension splitting on divorce) and as independent wage earners (vesting, lower wages, defined contribution pension plans, lack of portability). Recommendations from advocacy groups are cited.

Dinnerman, Miriam , "Is everything women's work?" Affilia: Journal of Women and Social Work Vol.7, No.2, Summer 1992, pp. 77-93. The demographic shift to a two-earner family has not been matched by changes in assumptions about women's work responsibilities, both paid and unpaid. Gender biased expectations are reflected in an inadequate social safety net, i.e. lack of maternity leaves, day care, etc. Wages for housework is one, radical proposal to recognize the labour involved in caregiving. A less ambitious goal for social change would be to correct the undervaluation of work in the home in programs such as social security, unemployment insurance, workers' compensation, or disability insurance. These programs deny women coverage to women who work in the home or lower lifetime benefits received because of non- participation in the labour force.

Dulude, Louise, Pension Reform with Women in Mind, Ottawa: Canadian Advisory Council on the Status of Women, 1981, 111 pages. This report begins with a consideration of the existing income plans for the elderly in Canada, including public and private pensions, investment income, savings and income supplements. It considers the effect of sex on all these income sources and concludes that the system treats women unfairly. The report recommends changes in basic pensions and in women's work-related pensions, and considers a number of options for a homemaker pension and credit splitting.

Eekelaar, John and Pearl, David, An Aging World: Dilemmas and Challenges for Law and Social Policy, Oxford: Clarendon Press, 1989, 921 pages. The book is based on proceedings from the Sixth World Conference of the International Society on Family Law. The fifty-five essays in the book, taken together, constitute an interesting patchwork of detailed studies of industrialized and developing countries' social welfare, economic and legal regimes affecting the elderly. There are a number of essays of particular interest in the eight essay section on pensions and inheiritance, especially the essay on provisions for surviving spousees in Germany, and the effect of marriage break-up on pension entitlements in Canada (by Pask).

Eichler, Margrit, "The connection between paid and unpaid labour and its implication for creating equality for women in employment," in Research Studies of the Ontario Commission of Inquiry into Equality in Employment, Ottawa, 1983, pp. 537-546. This paper identifies the patriarchal model of family as the reason for the invisibility of unpaid work, and explores two approaches to unpaid housework. They are the "wages for housework" proposal (which sees unpaid labour as socially useful and urges payment out of public funds), and the equalitarian family proposal (which sees unpaid labour as privately useful and urges payment out of family funds). The author argues that both have elements to offer to social policy and proposes a mixed model that builds policy upon a distinction between 'social' and 'private' forms of unpaid labour.

Eichler, Margrit, Families in Canada Today: Recent Changes and Their Policy Consequences, second edition, Toronto: Gage, 1988, 442 pages. This book is a sociological study of the family. It presents recent data on the structure of the family in Canada, and on individual relationships and opportunities in relation to family. On the basis of this data it challenges older models of the family underlying scholarship, law and policy and, with a new "differentiated" view of family, explores issues such as child care, reproductive technologies, legal marriage, divorce, custody and property and social security. The book briefly deals with pension issues and more generally with social security for women. The author points out the dangers of limited pension reforms (pension splitting and survivor benefits) on the basis that they reinforce a dependency model of spousal relations. She argues instead for an independent pension geared towards all non-earners.

Esam, Peter & Berthoud, Richard, Independent Benefits for Men and Women: An Inquiry Into Options for Treating Husbands and Wives as Separate Units in the Assessment of Social Security, London: The Policy Studies Institute, 1991, 80 pages. This book considers the implications of a policy of "disaggregation;" that is, treating men and women entirely independently for the purpose of taxation and social security benefits. The book first considers social trends in marriage and employment that undermine the earlier consensus around the dependency model of social security. It then examines the existing policy of aggregation (whereby entitlement to benefits is based on means-testing of joint family income). The book proceeds to model the impact of disaggregation on incomes and opportunities of various individuals. A central feature of a policy of disaggregation would be a minimum individual income. The authors conclude that completely independent benefits (with means-tested entitlement) are out of reach because of the increase in tax that would be required to finance the system, and it might provide disincentives to work. They then examine a number of partially independent models and include a lengthy discussion of the choice between unemployment benefits and parental benefits.

Estes, Carroll; Gerard, Lenore; & Clarke, Adele, "Women and the Economics of Aging," International Journal of Health Services, Vol. 14, No.1, 1984, pp. 55-68. The thesis of this (U.S.) article is that the root of older women's income problems is in the labour market, particularly as modified by the institutions of family and public and private policy (i.e. health policy, social security). The article discusses the inadequacy of the four main income sources (assets, private pensions, social security and additional income assistance of the elderly poor). The article contains a discussion of the family as a primary unit for long term care, and the social and economic consequences of those responsibilities for the caregiver, usually women. Concern is expressed that rhetorical political commitment to the family responsibility for caregiving is unmatched by subsidies or tax incentives and is a means to limit state sponsored support for groups requiring long term care.

Fierst, E.V., "Women's retirement income and the three- legged stool" Journal of Legislation, Vol.8, 1981, pp. 263-277. This article examines, from a women's perspective, the three-legged stool of retirement income (social security, private pensions and savings). The article focusses on the reasons for women's poverty in old age: nature of workforce participation, living longer, etc. Recommendations for all three retirement systems are advanced. The article considers: coverage, vesting, amount of pension benefits, social security, integration, women's entitlement as wives to improve private pensions for women. Other suggestions considered are increased coverage by social security; shorter vesting, changes in integration; changes to IRAs, e.g., contribution based on husband's earnings.

Finch, Janet & Groves, Dulcie (eds.) A Labour of Love: Women, Work and Caring, Boston: Routledge and Kegan Paul, 1983, 182 pages. This work focuses on caring: the social context of caring, the experience of caring, and economics of caring. It is a sociological analysis. It discusses pensions, in particular early retirement, occupational, and other retirement issues. It considers the issue of pensions for women who are caregivers. Factors explaining why married women may receive less money under the social security system, i.e., that they are poorer than otherwise, are discussed in Chapter 6: "Care for Elderly People: A Conflict Between Women and the State. "

Gee, E.M. & McDaniel, S.A., "Pension politics and challenges: retirement policy implications" Canadian Public Policy Vol.17, 1991, pp. 456-472. This article describes recent changes in Canadian pension policy and the retirement implications of these policy changes, including the implications for women. Political and legal challenges to the pension system are discussed, including privatization of pensions, the dismantling of universality in OAS, fiscal pressures on CPP, and possible legal challenges to Spouse's Allowance and mandatory retirement. The article then moves to consider the implications of these changes upon age at retirement, mandatory retirement, income inequalities among the elderly and the implications for women. Future research issues and needs are suggested with respect to these changes.

Ginn, Jay and Arber, Sarah , "Gender, class and income inequalities in later life," British Journal of Sociology, Vol. 42, No.3, 1991, pp. 369-396. This article considers the 'continuity of disadvantage' faced by women with respect to state and occupational pension schemes based on pre-retirement experience. Problems faced include occupational segregation in the labour market, and, related to caregiving commitments, intermittent employment records and a prevalence of part time work. Non-state pensions are the major means of perpetuating inequality among elderly people and between elderly men and women. The gendered nature of the domestic economy results in marriage as an advantage for older men and a liability for older women. The domestic role of women (their 'level of lifetime attachment to domesticity') is a more important factor explaining women's poverty than their gender per se. That is, when considering individual rather than family income, married women are least likely to receive a pension, widows and divorcees likelier, and single women most likely to receive a pension. Men, on the other hand, are likelier to have a pension if they have a strong lifetime attachment to domesticity.

Glendinning, C., "Dependency and Interdependency: the Incomes of Informal Carers and the Impact of Social Security," Journal of Social Policy, Vol. 19, 1990, pp. 469-497. This article considers the financial dependency of carers without full-time earnings and also other work- related costs incurred by carers without full-time employment. The article notes that social security policy is invisible with respect to carers; in particular social security policy is silent on how carers and their family members are to be supported financially while the caring tasks are carried out. The article discusses the implications with respect to recent development in social security policies. A study of the financial circumstances of informal carers follows. (British perspective)

Great Britain, House of Commons, Government's Green Paper Reform of Social Security, The Seventh Report from the Social Services Committee, 1984-1985, London, 1985, 100 pages. This book provides a comprehensive examination of the social security system in England. The work examines provisions for retirement as well as income support, social fund, family credit, housing benefit, maternity and widowhood.

Great Britian: Department of Health and Social Security, Population, Pension Costs, and Pensioners' Incomes: A Background Paper for Inquiry into Provision for Retirement, London: 1984, 29 pages. This work provides comprehensive tables and projections for the future with numerous graphs and tables describing population and pension costs. Part Two gives an economic analysis of the adequacy of pensioners' incomes.

Grenon, A. & Bernard, M., The Financial Situation of Canadian Pensioners Pensioner Survey, 1987, Ottawa: Health & Welfare Canada, 1984. 1 vol. (various pagings). This article provides detailed information on income levels of pensioners in Canada and other related statistics. The report uses marital status for comparisons (not male and female differences).

Hauserman, N.R., "Homemakers and divorce: problems of the invisible occupation," Family Law Quarterly, Vol 17, 1983, pp. 41-63. A discussion of the effects of divorce on women who are full-time homemakers, including a discussion of the invisible work done by homemakers. Topics examined include property settlement; custody and child support; alimony; re-entry into the workforce; social security and other social problems. The article argues that property settlements should include a valuation for in- home production as an economic service.

Holden, Karen, "Supplemental OASI benefits to homemakers through current spouse benefits, a homemaker credit, and child-care drop-out years," in Burkhauser, Richard V. & Holden, Karen C. eds. A Challenge to Social Security: The Changing Roles of Women and Men in American Society, Toronto: Academic Press, 1982, pp. 41- 65. This article considers the distribution of dependent benefits among the aged population of the U.S. and concludes that those (women) most in need are not well served by the present system. The article then considers homemaker credit and child-care drop-out proposals, developing models to determine whether women would be better off under such systems than they are under the present system of survivors benefits. The article concludes that the proposals do not deal well with non-traditional families, that benefits would likely be low (though in many cases better than the current regime), and that poor women would not be major beneficiaries (as opposed to non-working women in better-off households).

Holden, Karen C., "Women's economic status in old age and widowhood," Women's Life-Cycle and Economic Insecurity: Problems and Proposals, Martha N. Ozawa, (ed.), New York: Greenwood Press, 1989, 232 pages. Detailed analysis of the economic status of women in the U.S, particularly their poverty in old age, is considered. Old age and survivor's insurance are evaluated. Employer pensions are considered. The economic well-being of widows in the future is also discussed.

Johnson, Barbara Brooks, "The changing role of women and Social Security reform," Social Work Vol. 32, No. 4, Jul/Aug 1987, pp. 341-5. This article argues that the Social Security program is problematic for women in three main ways. It underinsures two-earner couples relative to one-earner couples by providing a spousal benefit only to the latter group; it depresses payments to women by including "childcare dropout years" as non-income producing years; and women who are unwaged during a marriage of less than ten years, ending in divorce, receive no spousal credit. Proposed solutions are considered, including: a child-care drop-out provision; the double decker proposal; and the earnings-sharing model. The article considers the fate of these proposals, particulary of the proposed earnings sharing reforms and the reasons why these proposals have stalled. The article concludes that it is a realistic goal, politically, to exclude "childcare dropout years" from a calculation of average income when determining benefits level.

Kaltenborn, S.H., "Social Security: a proposal to improve equity and adequacy for women," Journal of Legislation, Vol. 8, 1981, pp. 250-262. The U.S. social security system's treatment of women is discussed. Alternative proposed solutions are suggested including: Earnings Sharing, Modified Earnings Sharing, Transition Requirements for surviving spouses and divorced spouses and retired couples, and Costs. Historical background is provided: legislative history and specific social security provisions.

Kaminer, Wendy, Woman Volunteering: The Pleasure, Pain, and Politics of Unpaid Work from 1830 to the Present, New York: Anchor Press, Doubleday & Co., 1984, 237 pages. The book provides sociological information about volunteering and unpaid work. It does not address the issue of pensions.

Kreitler Kirkpatrick, Elizabeth, "Social Security Benefits for Women in the Federal Republic of Germany, Switzerland and the United Kingdom," Social Security in a Changing World, Washington: Dept. of Health and Welfare, 1979, pp. 112-136. New approaches to improve Social Security protection for women can be divided into two general categories: (1) sharing of husbands and wives earnings credits by splitting, combining or substituting credits and (2) hypothetical and voluntary contributions by women not in the paid labour force. There is a description and some assessment of each of the country's systems within that framework. "Hypothetical contributions" are credits for time spent out of the labour force for "valid reasons"; those reasons were recently extended to include childrearing. Voluntary coverage usually produces a benefit payable to women in their own right, though generally less than a full pension. Appendices provide deailed breakdowns of coverage and benefits in the three countries.

Kumar, Pradeep & Smith, Alister M.M. Pension Reform in Canada: A Review of the Issues and Options, Kingston: Industrial Relations Centre, Queen's University, 1981, 49 pages. Part One: The Present Retirement Income System, including an evaluation of the current retirement income system, the limits of the present system, and the need for reforms. Part Two: Proposals for Reform: The Task Force Report. Part Three: Summary of Major Issues and Reform Strategy.

Lammers, W., Public Policy and the Aging, Washington: CQ Press, 1983, 265 pages. Characterizing the United States as a "distinct laggard" in the development of income maintenance and health insurance programs, the book looks at factors to explain what Lammers characterizes as a "surge" in policy commitments to the aging population since 1960. After a cursory review of characteristics of the aging population, he advances a framework for the sources of policy development, focussing on: systemic factors; political participants and roles; and policy characteristics. Arguments are based primarily upon narrative historical evidence, framed sociologically. Issues relating to women and family caregiving are raised only in the context of social services (rather than in terms of economics or demographics). It is noted that an expansion of family support services cannot replace social services, especially in the context of the declining three-generation family/caregiving unit and increased labour market pressure on women. In a short section on issues for women, it is noted that minimum income policies were of particular importance to women, and the notion of homemaker credits is raised as a possible policy direction.

Lampman, R. & MacDonald, M., "Concepts underlying the current controversy about women's Social Security benefits," in Burkhauser, Richard V. & Holden, Karen C. eds. A Challenge to Social Security: The Changing Roles of Women and Men in American Society, Toronto: Academic Press, 1982, pp. 21-39. This article reviews the conceptual frameworks underlying pension issues concerning women and the family. In particular, it explains the different policy implications of 'individualist' and 'familist' orientations in social security. The article discusses earnings sharing and homemaker credits.

Leonard, F., "Older women and pensions: Catch 22," Golden Gate University Law Review, Vol.10, 1980, pp.1191-1209. This paper reviews some of the ways in which sex discrimination reduces the pension income received by women. The paper considers pensions in relation to homemakers, employed women, survivors, and divorced women. The paper concludes with a discussion of what can be done to remedy the gender imbalance, strategies including education, legislation, litigation and negotiation.

Leonard, Francis, "The three-legged stool: women and retirement (in)security," Hastings Law Journal, Vol.32, 1981, pp. 1195-1238. This article discusses the three legs of retirement income: social security, pensions and savings. It demonstrates how the aggregate effect of separate statutory schemes regulating retirement income combine to produce disadvantages for women. The article also discusses other schemes, focussing on those features which disadvantage or burden single women. The article reviews and evaluates various proposals for reform. The author includes a consideration of the effect of the social security system on homemakers and evaluates reform proposals regarding homemakers.

Lewis, Jane, "Towards a framework for analyzing the position of women under income security policies," in Pask, E. Diane, Mahoney, Kathleen E., & Brown, Catherine A. (eds.) Women, The Law, and the Economy, Toronto: Butterworths, 1985, pp. 145-156. This work describes and critiques the concept of the "family wage." The author argues that this concept underlies the dependency theory which has typically been the model upon which income support policies have been based. The concept assumes that women's natural place is doing unwaged work in the home. Policies built upon this concept simply perpetuate the model and, moreover, fail to provide for the needs of women who do not fit the stereotypical model of family. The author considers proposals to disaggregate or individualize contribution and entitlement to social welfare.

Lopata, Helena Z. & Brehm, Henry P. Widows and Dependent Wives: From Social Problem to Federal Program, Toronto: Praeger Special Studies, 1986. 242 pages. The economic dependency of women and children is examined in Chapters 1 and 2. Chapter 3 provides a historical overview of the situation in the United States. Chapter 4 focuses on old age and survivor's insurance and its impact on widows. Chapter 5 focuses on America and the women who live there in the 1970's. Income adequacy and social characteristics of the old age and survivor's insurance are considered in Chapter 4. The book provides detailed tables and analysis of the financial situation of widows. The earnings test is examined. Pension plans and vesting requirements are considered. Causal factors affecting difference in women's retirement expectations and attitudes are examined. Factors considered include economic need, dependency status, and level of involvement in work. The policy implications are examined in this detailed work. Unmarried women's and wives' experience of discontinuous work patterns is noted, as is its important and large effects on expected retirement income. The authors examine private pension plans and note that vesting requirements of 10-15 years penalize women who move in and out of the labour force. Also, social security income drops sharply when a spouse dies. Pensions that were barely adequate become inadequate when one spouse dies. A large proportion of poverty among women can be traced to the inadequacy of mechanisms to provide sufficient financial support to survivors.

Luckhaus, L., "Payment for caring: a European solution?" Public Law, 1986, pp. 526-537. This discussion of the British invalid care allowance is made in the context of a European Court of Justice discrimination case. In that case, the Court held that married women's exclusion from this care allowance was contrary to the EEC Directive on equal treatment in social security matters.

Lynch, E.E., "Late-life crisis: a comparative analysis of the social insurance schemes for retirees of Japan, Germany and the U.S.," Comparative Labor Law Journal, Vol 14, 1993, pp. 339-384. This article examines social insurance models (including pensions and provisions for retirement) in Japan, Germany and the U.S. In particular, the author assesses each country's success in providing income and health maintenance for retirees. This article hints at each country's social attitude towards the aged by examining each country's complete post retirement package. There is no particular discussion of women or unpaid work.

Magson, J., "Women's pensions," Journal of Social Welfare Law, Vol. , 1985, pp. 319-340. This article describes benefits for women in Britian under both state and occupational pension schemes. Discrimination within pension systems is discussed, e.g., less participation in pension schemes, social attitudes, different patterns of women's work, job segregation, actuarial tables, computation of benefits into lump sums. Legislative strategies for the improvement of women's pensions are considered e.g., personal portable pensions, improving women's pensions, structural changes to pensions.

Major, Henri, Background Notes on the Proposed Amendments to the Canada Pension Plan: Bill C-49. Ottawa: Canadian Advisory Council on the Status of Women, 1977. The main features of the Canadian pension plan are discussed. Proposed amendments to the CPP pension credits are evaluated. While an accessible discussion, the book is not recent.

Meyer, M. H., "Family status and poverty among older women: the gendered distribution of retirement income in the United States," Social Problems, Vol. 37, 1990, pp. 551- 563. This article discusses the problem that three-quarters of the elderly poor in the U.S. are women. The article reviews U.S. and British feminist writings and concludes that old-age income schemes are gendered in three ways: (1) retirement income is linked to waged labour; (2) non-waged reproductive labour is done mainly by women but not recognized as labour; (3) family status (i.e. marriage) is thought to be permanent whereas it is often transient. The article examines U.S. retirement income programs--social security, private pensions and personal pensions--and shows how they produce a gendered distribution of old age income. The article discusses various policy proposals in terms of their effects on older women. The article critically examines old-age programs, reviews feminist arguments on how retirement income is structured around gender, and examines the benefit and eligibility structures of three major sources of retirement income.

Midwinter, Eric. The Wage of Retirement: The Case for a New Pensions Policy, Great Britain, The Centre for Policy on Aging, 1985, 138 pages. The historical development of the British welfare state is discussed. There is an analysis of the adequacy of pension levels. There is a clear articulation of issues of equality, philosophy, and history. This work is more than a critique of present pension levels; it presents the case for a radical overhaul of the social security system. It includes an argument for the premise that non-work is important to society as well as work, and that retirement should not carry a financial penalty for not working.

Mikulski, B.A. and Brown, E.L., "Case studies in the treatment of women under social security law: the need for reform," Harvard Women's Law Journal, Vol. 6, 1983, pp. 29-49. This article describes the U.S. social security system's treatment of women in different circumstances and roles. The article uses a series of case studies of hypothetical individuals to reveal the seriousness and depth of human problems under current system. A historical perspective on the social security system is provided to explain four underlying assumptions, e.g., women were homemakers, men were breadwinners, housework had no economic value, and marriages lasted a lifetime. Proposals for reform considered include earnings sharing, among others.

Moss, A., "Women's pension reform: Congress inches toward equity," University of Michigan Journal of Law Reform, Vol. 19, 1985, pp. 165-181. This article discusses recent U.S. pension legislation which is applicable to homemakers and women workers. Possibilities for future legislation and reform of current pension systems are examined, including: making vesting easier, changes in vesting, eliminating or restricting social security integration, permitting pension plan portability and increasing pension plan participation.

Muller, Charlotte , "Income support for older women," Social Policy, Vol. 14, No. 2, 1983, pp. 23-31. This article argues that the high level of older women's poverty in the U.S. is the result of the sexist division in the labour market, non-recognition of work in the domestic sphere, and gender-biased social policies. The economic and social system depends on the private sphere services of women, in nurturing, educating and socializing children and in servicing adult partners, a reality recognized by the Social Security system in providing spousal benefits and payments to widows. But this protection is inadequate. The level of poverty of women over 65 has been affected by inflation and family status, which in turn determine "beneficiary units". Although there is a trend towards increased coverage by private pensions, significantly fewer women are covered -- either directly or indirectly - than men. Solutions considered include wage credits during unemployment for pension purposes, earnings-sharing between couples, and exclusion of caregiving "dropout years" from calculation of average income.

Myles, John, Old Age in the Welfare State: The Political Economy of Public Pensions, Toronto: Little, Brown and Co., 1984, 140 pages. This book considers the philosophical principles behind the pension system and its historical development. For example, Chapter 2 is titled: "Social Protection in the Liberal Democratic State." The book is entirely concerned with the philosophical principles behind pensions.

National Action Committee on the Status of Women, Pension Reform: What Women Want, Toronto: 1983, 22 pages. This document NAC's proposals to change the pensions system. It endorses a homemaker pension proposal.

National Council of Welfare, Better Pensions for Homemakers, Ottawa: Government of Canada, 1984, 49 pages. This work focuses on the homemaker pension proposal. It canvasses the poor treatment of homemakers in the retirement income system and considers the case for homemaker pensions, especially as developed by the Parliamentary Task Force. This work argues strongly against any such homemaker pension, pointing out its inadequacies and inequities and argues in favour of a more powerful C/QPP.

National Council of Welfare, Pension Reform, Ottawa: Government of Canada, 1990, 93 pages. This report reviews problems with current pension systems, including OAS, C/QPP and private pensions. The report does not deal with homemaker pensions (see the Council's earlier reports), but does deal with women's issues in its recommendations concerning improved credit splitting, better survivor pensions, and expansion of the child-care drop-out provision.

Nickols, Sharon & Wanzer, Lydia , "Economic security for older women," Journal of Home Economics Vol. 75, No. 1, 1993, pp. 22-25. This article argues that the golden retirement years is mostly a myth for older women who are likely to face poverty when they age. Belief in the myth has kept women from making adequate preparations for their retirements; attitudes and values must change if women's retirement status will. An action strategy for home economists includes education, legislation, litigation (support for litigants in demanding fair division of assets) and negotiation (involvement in collective bargaining). As part of the agenda for legislative change, there is a useful role for home economists in the clarification of homemaking as an occupation and in elaborating its economic aspects.

Nottage, Raymond & Rhodes, Gerald, Pensions: A Plan for the Future, Nottingham, England: Russell Press Ltd., 1986, 53 pages. This book examines private pension schemes currently operating in Britain and West Germany. The authors note that neither the British nor the German system is well designed to deal with changing demographic and economic circumstances of women. Women who do not have regular full-time employment, such as single parents, are particularly ill-protected. The authors propose a basic "citizen's pension" to meet the situation.

Nova Scotia Royal Commission on Pensions, Report, Nova Scotia: 1983, 2 vols. The mandate of the Commission was to consider the pension needs of Nova Scotia and to make recommendations on necessary and desirable changes to both public and employer sponsored pensions.The Commission also analyzed the demographics and economics of the pension system as applicable in Nova Scotia and options for improving retirement incomes. Vol. 2 continues the analysis of Vol. 1 by considering the possibility of increasing GIS benefits, the level of OAS, and GIS combined, and then eliminating OAS.

Oja, G. Pensions and Incomes of the Elderly in Canada, 1971- 85: Income Analytic Report, No. 2, Ottawa: Statistics Canada, 1988, 118 pages. This report relies on detailed Statistics Canada information from 1971 to 1985 to examine how public and private initiatives have provided income for the elderly. Topics include: historical overview of retirement incomes/private pensions; investment income and CPP/QPP benefits; composition of retirement incomes; average incomes and distributions; personal characteristics of the elderly and receipt of pensions and investment income; incomes of the elderly by age and sex; private pensions and investment income by age and sex; incomes of the elderly and family membership; wealth of the elderly and pension status (text and accompanying tables and graphs).

Ontario, Proposals for Pension Reform: Adapting to Social and Economic Transformation, Toronto: 1984, 91 pages. Part One considers pension reform objectives, concluding that the overall structure of the Canadian system is sound, though improvements in efficiency, fairness and sufficiency could be achieved. The report considers pensions and women and while opposed to the extension of the CPP proposes reforms in survivor benefits and credit splitting to benefit women. The report also considers employer pension plans and proposes reforms to benefit all contributors (vesting, indexing, portability, etc.) and reforms to benefit women (pensions as family property, removal of sex discrimination, mandatory survivor benefits). The report rejects proposals to establish a homemaker pension on the basis that it would be inequitable.

Ontario, Report of the Royal Commission on the Status of Pensions in Ontario, Toronto: 1980, 9 vol. The Commission was formed to consider how the pension system should be financed, and to examine the terms and conditions of existing retirement pension plans. Volume 1 considers the development of retirement income arrangements in Canada and the adequacy of benefits from government programs, among other issues. Volume 2 considers obtaining a pension, coverage, portability and vesting and the effect of inflation on retirement income, among other issues. Volume 3 considers government regulation, the Pension Benefits Act, taxation, women and the provision of retirement income, and the economics and constitutional issues in retirement income.

Ontario, Report of the Royal Commission of the Status of Pensions in Ontario - Summary Report: A Plan for the Future, Toronto: 1980. Part One considers government retirement income programs. Part Two: Ontario and the Canada Pension plan. Part Three: Employment Pension Plans. Part Four: Ontario Public Sector Pension Plans. Part Five: Special Retirement Concerns. Part Five considers the effect of inflation on retirement income, retirement age, and then, women and the provision of retirement income. Finally, government regulation and constitutional issues are considered. The Commission evaluates the factors that contribute to the disadvantaged position of women in the provision of retirement income.

Ontario, Ministry of Financial Institutions, Building on Reform: Choices for Tomorrow's Pensions, Toronto: 1989, 114 pages. This work discusses the evolving pension environment, principles for reform, the potential for increased pension coverage, proposals for legislation, the pension benefits guarantee fund, and the Pension Benefits Amendment Act and regulations related to solvency, valuation and inflation protection. The focus is on Ontario, and Ontario's pension benefits act. It is a comprehensive discussion of the entire pension system, including the new policy options for improved administration and enhanced enforcement and protection.

Ontario Economic Council, Pensions Today and Tomorrow: An Ontario Economic Council Position Paper, Toronto: 1983, 232 pages. Part One: Pensions: An Introduction and Summary. Part Two: Pensions: The Status Quo. This part considers private and public pension systems, RRSPs, and the financial implications of existing pensions. Income support and the elderly and income replacement and the elderly. Part Three: The Reform Agenda. Part Four: Pension Reform: Evaluating the Proposals. This part includes "Ensuring Fairness in Public Pension Plans." Part Five: Pension Reform: Federal-Provincial Implications. Part Six: Conclusions.

O'Rand, Angela M. & Landeman, Richard, "Women's and Men's Retirement Income Status: Early Family Role Effects," Research on Aging, Vol. 6, No. 1, 1984, pp. 25-44. This article examines the Earnings Records and Longitudinal Retirement History Study of the U.S. Social Security Administration. It shows that women's pre-retirement roles within the family have greater indirect and direct effects on women's pre-retirement economic status than on men's, which in turn affects retirement income, based overwhelmingly on lifetime retirement sources. For women and men advantageous locations in the occupational structure - higher status jobs, higher wage levels, favourable industrial contexts - are the most important influences on retirement income. But for women, those occupational locations are significantly affected by family roles and early family events. Childrearing and the scheduling of work and family responsibilities come to have direct and indirect effects on final retirement incomes. Each child and year of delay in full time labour participation subtracts from women's occupational status and accordingly, from their retirement incomes. Retirement incomes are dependent on "lifetime employment schedules" because of pension vesting criteria and because earnings levels determine levels of benefits received. Since pension opportunities vary along occupational and industrial lines, and representations of each sex is inconsistent across those lines, women's pension opportunities should be considered independently of men's.

Organization for Economic Cooperation and Development, Reforming Public Pensions, Paris: OECD, 1988, 154 pages. Part 1: A Background to Reform: An Overview. Part 2: Reform Pressures, Concerns and Issues. Sub-4 of Part 2: Public Pension Systems and their economic effects. Part 3: Main Strategies for Adaptation and Restructuring. Part 4: Summary and Policy Implications. Part 5 provides supporting tables. This work provides specific and detailed information at the international level. It compares proposals for reform across a number of countries. There is detailed economic analysis and review of policy issues relating to pensions.

Ozawa, M.N. , "Women and Social Security," Public Law Forum, Vol. 4, 1984, pp. 307-324. This paper discusses the inequitable treatment of women under U.S. Social Security. Different scenarios are used to illustrate the differential provision of social security benefits to women depending on their marital status and work history. Proposals for reform are described including: the Earnings Sharing Plan; the Double-Decker Plan; and a Modified Double-Decker Plan. The impacts of these reform proposals on women in different roles are considered. Proposals for reforming social security to make it a fairer system for women should include: incorporating the concept of marriage as an economic partnership; eliminating the concept of dependency with respect to benefits for widowed and divorced spouses; removing disparity in benefits for one-earner and two-earner couples with the same total earnings; reducing the unequal division of benefits between divorced spouses and providing benefits for never-married working women, e.g., change prototype of women from homemakers to workers.

Pask, E. Diane; Mahoney, Kathleen & Brown, C.A. (eds.) Women, The Law, and the Economy, Toronto: Butterworths, 1985, 289 pages. This is a report from a conference. Part One considers women in the workplace: equal pay for equal work, part- time work and job-sharing, and sexual harassment. Part Two considers negotiating employment benefits, labour relations, and tax plan benefits. Part Three focuses on income supplements, including welfare and pensions. One particularly noteworthy article is by C.Y. Chenier, entitled "Pension Reform to Benefit Women: How Far Have We Come?" (separately annotated). The remainder of the book considers other economic issues relevant to women: Part Four: Women and Money; Part Five: the economics of marriage breakdown; Part Six: Tax Reform; Part Seven: Implications of the Charter of Rights; Part Eight: Women and the Law: Issues for further study.

Pask, E.D., "Pensions and the Elderly: Selected Legislative Issues Concerning Pension Splitting" in National Themes in Family Law, M.E. Hughes, E.D. Pask, (eds.) Toronto: Carswell, 1988, pp. 117-137. This article discusses the need for spousal pension credit-splitting to provide retirement income for persons, usually women, who are in a traditional homemaking role. The author examines recent demographic trends (the aging population) and in particular, the inadequate pensions and disproportionate poverty of older women. The article discusses rights of cohabitees and married spouses with respect to pension claims. The article considers policy issues and the method of contracting-out of pension-splitting.

Pension Commission of Manitoba, Sister: Will You Have a Dime?: Women and Pensions, Winnipeg, 1983, 40 pages. This pamphlet shows why every woman should be concerned about pensions. It outlines some of the essentials and options in an informative and entertaining manner. It identifies common misconceptions about pension schemes and addresses those issues. It does consider the particular case of homemakers.

Quadagno, J., "Women's access to pensions and the structure of eligibility rules: systems of production and reproduction," The Sociological Quarterly, Vol. 29, 1988, pp. 541-588. This article discusses why many older women do not have private pensions and are thus forced to rely solely on social security income, near or below the poverty level. The author examines various feminist theories relating to problems with women's work histories and also discusses how women are penalized for their 'reproductive' work. There is a discussion of two case studies on work-place organizations which have affected pensions for women.

Rix, Sara E., "Women and well-being in retirement: what role for public policy," Journal of Women and Aging, Vol.4, No.4, 1993, pp. 37-56. The article argues that American women face a more precarious financial future than their male counterparts, due to differential work experience and opportunities. Accordingly, their social security benefits are also lower and they are likely to continue in heavy dependence on social security. Improvements in the American retirement system, particularly the public system which is the major source of income for the majority of women, are advocated and/or considered in the context of fiscal restraint on the part of the state. Earnings sharing is put forward as a radical option; permitting caregiving and drop-out years are considered, as is extension of the special minimum benefit currently offered to long term low wage employees. Increasing the Supplemental Security Income (non-contribution based income support) to the poverty level is mentioned as being the most direct and efficient way to help the aged poor, but the solution would raise costs, likely unacceptably. Reforms to the private pension system are noted (vesting, survivor benefits waiver, etc.) but it is observed these changes do little for those in most dire financial need.

Rowley, S.W., "Women, pensions and equality," Dalhousie Law Journal, Vol. 10, 1986, pp. 283-356. This paper discusses the current pension system in Canada, and the way in which it discriminates against women. The author argues that the system is biased for two reasons: it takes male work patterns as the objective norm against which entitlement is assessed, and bases benefit levels on pre-retirement earnings, thus reproducing the gender gap. The author argues that these biases deny equal protection of law to women and are in fact unconstitutional under section 15 of the Charter of Rights. The author considers arguments for and against homemaker pensions and argues that the failure of the Canada Pension Plan to recognize unpaid work may also be constitutional defect. She includes in the paper an examination of U.S. equality law and theory as it might apply to pension issues. She concludes with an examination of proposed reforms and concludes that even these reforms would not render the pension system fair or constitutional. A number of detailed statistical appendices follow.

Seward, Shirley B. & Iacobacci, Mario (eds.) Approaches to Income Security Reform, Halifax: The Institute for Research on Public Policy, 1987, 103 pages. Part One: An Overview, Synthesis of Workshop Discussion. Part Two: Tax and Transfer Reform. Part Three: The Arithmetic of Income Security Reform. This work provides analysis of economic policy.

J.R. Shackleton, "Pensions reform: the issues," The Political Quarterly, Vol. 62, 1992, pp. 431-442. This article discusses the possible changes in British pension schemes, considering pressures for change such as an aging population. The equalization of state pension age for men and women is discussed with references to an integrated Europe. The article reviews why pensions exist (from a historical perspective) and proposes changes to basic pensions. This articles is useful as for a general description of the British pension system but does not specifically address the issue of unpaid work.

Schultz, James H. The Economics of Aging, (3rd ed.), California: Watts Worth Publishing Co., 1985, 212 pages. The book begins with a study of the changing American population, retirement expectations and the economic status of the aged. It considers the issue of continuing work in old age: the work-leisure trade- off, economic problems of older workers, mandatory vs. flexible retirement options, the economics of encouraging or forcing retirement. There is a discussion of retirement income and planning, public and private. Survivor, old age, disability and health benefits under Social Security are considered individually, as is its financing.

Stone, Robyn I., "The feminization of poverty among the elderly," Women's Studies Quarterly, Vol. 7, No. 1&2, 1989 pp 20-34. The author sets out to demonstrate that poverty among the elderly is concentrated among women, to describe that poverty, to offer reasons for the gender gap, and to look at solutions. It is a good feminist introduction to the subject. The elderly female poor tend to be widowed, are more than three times as likely as their male counterparts to be living alone (therefore having higher costs) and are almost twice as likely to be institutionalized. Women's economic status reflects their lifelong obligations and employment history. In particular, paternalistic customs and laws mean that many women are "just one man away from poverty". The sexist division of caregiving labour is continuous throughout the life cycle, and is responsible for interrupting or otherwise affecting (reducing hours, increased absenteeism) career patterns. Labour market discrimination is the other important factor. The author briefly reviews various American legislative enactments to deal with the problem, particularly pension splitting (which she recommends should be mandatory and automatic on the basis of the Canadian experience). She argues that specific initiatives must be directed towards the general goal of increased labour market flexibility and consciousness of differential effects based on race.

Szinovacz, Maximiliane, (ed.) Women's Retirement: Policy Implications of Recent Research, London: Sage Publications, 1982, 271 pages. This book contains articles relating to women's retirement years. It examines the employment status, work history, and life situation of older women. There is a study of mid-life work history and retirement income. There is a comparison between working women versus homemakers, looking at retirement resources and correlates of well-being. The book studies attitudes toward pre-retirement preparation and at planning and preparations; in particular, sex differences in access to planning mechanisms. It looks women's experience adjusting to retirement, and at responsibility for household tasks in dual earner as compared to dual- retired person marriages. The sociological analysis does not focus specifically on pensions.

Taylor, Ruth L. A Woman's Guide to Pensions, Victoria: University of Victoria, 1980, 13 pages. This brief handbook considers facts and myths about pensions.

Tibaudin, Ricardo, "The problem of women's pensions," International Social Security Review, Vol. 40, No.3, 1987, pp. 290-297. This article considers the extent to which strict formal equality has been achieved in contributory pension schemes in the Americas. It looks at issues of survivor's pensions, self-employed women, women at home, and cases where women are entitled to more than one benefit at the same time. The article is premised on the assumption that formal equality is socially desirable, though it may be modified by the general social policy of protecting the basic family group living together. The author argues that women at home should be considered more like self-employed women than like economically non-active members of society. If a pension scheme analogous to that of self-employed people was established for homemakers, he foresees the following issues: whether membership in a pension scheme should be mandatory; the appropriate level of government subsidy. In the alternative, he suggests there is a possibility that pensions for homemakers should be considered as an entitlement under a social assistance scheme, conditional on (unstated) criteria relating to economic and social position.

Torrey, Barbara Boyle and Thompson, Carole J., The President's Commission on Pension Policy: An International Comparison of Pension Systems, Washington: U.S. Government Printing Office, 60 pages. This review looks at social security and private pension plans around the world. Issues considered include benefits structure, eligibility requirements, coverage of private plans, and the financing of benefits. Appendices contain country summaries for Canada, Finland, France, Japan, Netherlands, Sweden, Switzerland, the United Kingdom, and West Germany. The major issues considered are: level of retirement income relative to pre-retirement income; the roles of social security and private pensions in providing this income; and the co-ordination of those roles. The report concludes by emphasizing the similarity between American and other industrialized countries' pension schemes, excepting the tendency of other countries to finance pensions in some part from general revenues, and the less comprehensive coverage of many American workers that results. A three page section on the role of women pinpoints the "problems" of coverage for a non- working spouse and the inadequacy of such coverage. The report identifies programs such as family allowance and maternity leave as improving the situation for women who stay married; discusses the particular issues facing divorced women, and notes the Swedish plan of eliminating survivor's benefits in conjunction with major work force restructuring.

Tracy, M.B. and Ward, R.L., "Trends in old-age pensions for women: benefit levels in ten nations, 1960-1980," The Gerontologist, Vol. 26, 1986, pp. 286-291. This study analyzes and compares men's and women's pension benefits from 1960 to 1980. Women's benefits did not keep pace in five of the nations studied. The article concludes that program revisions and changes in benefit computation methods have had a great impact on the relative position of women's pensions. The more closely the pension schemes tied benefits to income, the greater the rate of increase in women's disadvantage relative to men. The ten nations were: Australia, Germany, Netherlands, New Zealand, U.K., Finland, France, Sweden, Switzerland and the U.S.

Trossman, J., "Government policy and retirement saving: the proposed reforms" University of Toronto Faculty of Law Review, Vol.47, 1989, pp. 742-779. This paper critically examines proposed federal reforms (to be implemented fully by 1995) to pension policy, such as RRSPs, RPPs and contribution limits. Both the goals of pension policy and the context for tax policy are considered. Recent U.S. pension reforms are outlined for purposes of comparison. The flaws in the reform proposals are discussed. The flaws include disadvantages in terms of tax assistance; conflicts with pension policy; linkage of contributions with income; deductions versus credits; superiority of Defined Benefit Plans; and lack of substitutability between RPP and RRSPs. The author discusses the claim that the proposals are biased in favour of people with higher incomes. The author concludes that the proposals do not achieve the income replacement goals of low and moderate income Canadians and do not work to benefit those most in need. The reforms are distributionally perverse in that they afford greater assistance to those with greater income. Some recommendations for reform of these problems are offered.

United States, Department of Health and Welfare, Social Security Programs throughout the World, 1991, Washington: 1992. This book contains comparative information about state social security programs in 150 countries worldwide. It contains information on social assistance programs, family allowances, disability and health coverage, and public pensions. The information on pensions includes eligibility conditions, coverage, benefits levels. The information is arranged by country. It is updated annually by the U.S. Social Security Office.

Watson, C.E., "The pension game: age- and gender-based inequities in the retirement system," Georgia Law Review, Vol.25, 1990, pp. 1-69. This article discusses the importance of retirement benefits in general and employer-provided benefits in particular. It addresses age and gender discrimination under both the private and public retirement schemes. Gender-based discrimination is emphasized because of the disproportionate representation of poor women among the elderly, among other overlaps between gender and age. Specific reforms are suggested, including homemaker pensions. Gender-based discrimination in the American retirement system is identified in three cases: (a) where women are non participants in the workforce they do not "earn" pension benefits; (b) where women are workers, their benefits and entitlements are considered, particularly - private sector benefits, coverage and participation, vesting and benefit determination, integration, benefit insurance coverage, defined benefit versus defined contribution plans; (c) where women are secondary recipients, i.e., survivors, dependents and former spouses, there is also discrimination. Discrimination on the basis of age is considered. Reforms to portability, integration, vesting, indexing are discussed briefly.

Wolf, W.A., "Sex-discrimination in pension plans: the problem of incomplete relief," Harvard Women's Law Journal, Vol. 9, 1986, pp. 83-103. A discussion of pension plans in the U.S., with reference to Title VII of the Civil Rights Act which prohibits employers from implementing retirement or pension funds plans that unlawfully discriminate on the basis of sex, and related case law. Discusses U.S. Supreme Court interpretation of Title VII prohibiting the use of sex-segregated actuarial tables in pension calculations.

Wolfson, Michael C., Homemaker Pensions and Lifetime Redistribution, Ottawa: Social and Economic Studies Division, Statistics Canada, 1987, 27 pages. This book analyzes the merits of proposals to extend coverage under the public earnings-related pension system that is, the Canada and Quebec public pension plans to homemakers. The analysis considers both the likely costs and the redistributive impact of this homemaker pension proposal. The main results are that the proposal tends to be mildly redistributive, and that the proposal is not as much benefit to women as might be expected. It is almost equal in value to men and women. The splitting of pension credits is discussed. It is clear, easy-to-read, an insightful and detailed policy analysis. There are useful references (p.27).

Technical and Statistical Works on the Measurement and Valuation of Unpaid Work

Adler, Hans, and Oli Hawrylyshyn "Estimates of the value of household work in Canada, 1961 and 1971," Review of Income and Wealth, Series 24, No. 4, December 1978, pp. 333-355.

Chandler, B. The Value of Household Work in Canada, 1992 (Statistics Canada, 1994)

Hawrylyshyn, Oli Estimating the Value of Household Work in Canada, 1971, Catalogue No. 13-558, 1978.

Jackson, Chris "The value of household work in Canada, 1986," National Income and Expenditure Accounts: Quarterly Estimates, Statistics Canada, Cat No. 13-001, 1st quarter 1992, p. xxxii-iii.

Murphy, Martin "Comparative estimates of the value of household work in the United States for 1976," Review of Income and Wealth, Series 28, No. 1, March 1982, pp. 29-43.

Swinamer, Janet "The value of household work in Canada, 1981," Canadian Statistical Review, Catalogue No. 11- 003E, March 1985, pp. vi-xiv.

Statistics Canada The 1992 General Social Survey - Cycle7, Time Use: Microdata File Documentation and User's Guide, Statistics Canda, 1993.

Statistics Canada Initial Data Release from the 1992 General Social Survey on Time Use, Statistics Canada, April 1993.