英文标题：
《Options to Receive Retirement Gratuity》
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作者：
Reason Machete
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最新提交年份：
2019
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英文摘要：
Retirement gratuity is the money companies typically pay their employees at the end of their contracts or at the time of leaving the company. It is a defined benefit plan and is often given as an alternative to a pension plan. In Botswana, there is now a new pattern whereby companies give their employees the option to receive their gratuity at various stages before the end of their contracts. In particular, some companies give their employees an option to receive their gratuity on a monthly basis rather than having them wait for a year or more. Many employees find this option attractive, but is it economically sound? This paper sheds light on this question by quantifying the economic benefits of the tax relief provided by government relative to investing the monthly-received funds in a risk-free savings account or helping repay a loan. The principles and methods used herein can be adapted and applied to different taxation systems.
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中文摘要：
退休酬金是公司通常在合同结束或离开公司时付给员工的钱。这是一项固定收益计划，通常作为养老金计划的替代方案。在博茨瓦纳，现在有了一种新的模式，公司可以让员工在合同结束前的不同阶段选择领取酬金。特别是，一些公司让员工可以选择按月领取小费，而不是让他们等待一年或更长时间。许多员工认为这一选择很有吸引力，但它在经济上是否合理？本文通过量化ZF提供的税收减免相对于将每月收到的资金投资于无风险储蓄账户或帮助偿还贷款的经济效益，揭示了这个问题。本文使用的原则和方法可适用于不同的税收制度。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：General Finance 一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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