Research Article
BibTex RIS Cite

Türkiye'de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi

Year 2010, Volume: 34 Issue: 266, 243 - 258, 27.02.2014

Abstract

References

  • Alper, Emin (2004), “Emeklilik Reformları, Dünya Bankası, Avrupa Birliği ve Türkiye”, Boğaziçi Üniversitesi Sosyal Politika Forumu Araştırma Raporu, Bebek, İstanbul.
  • Apan, Ahmet (2007), “Türkiye’de Kalkınma Planları ve Sosyal Güvenlik Reformu”, Türk İdare Dergisi, S. 456, s.193-217.
  • Arın, Tülay (2002), “The Poverty of Social Security: The Welfare Regime in Turkey”, Neşecan Balkan and Sungur Savran (Der.), The Ravages of Neo-Liberalism: Economy, Society and Gender in Turkey, Nova Science Publishers, Inc. New York, s. 73-91.
  • Baker, Dean ve Mark Weisbrot (1999), Social Security the Phony Crisis, The University of Chicago Press, Chicago ve London.
  • Barber, Benjamin R. (2000), “Can Democracy Survive Globalization?”, Government and Oppositions, C.35, S.3, s. 275-301.
  • 256 mülkiye 2010 Cilt: XXXIV Sayı:266
  • Belek, İlker (2001), Sosyal Devletin Çöküşü ve Sağlığın Ekonomi Politiği, Sorun Yayınları, İstanbul. Bozkuş, Süleyman Cihan ve Adem Yavuz Elveren (2008), “An Analysis of Gender Gaps in the Private Pension Scheme in Turkey”, Ekonomik Yaklaşım, C.19, S. 69, s. 89-106.
  • Buğra, Ayşe ve Çağlar Keyder (2006), “The Turkish Welfare Regime in Transformation”, Journal of European Social Policy, C. 6, S. 3, s. 211-228.
  • Cesaratto, Sergio (2002), “The Economics of Pensions: a non-conventional approach”, Review of Political Economy, C. 14, S. 2, s.149-177.
  • Cesaratto, Sergio (2006), “Transition to fully funded pension schemes: a non-orthodox criticism”, Cambridge Journal of Economics, C. 30, s. 33-48.
  • Çoban, Güney (2006), “AB-Türkiye Gündemi”, No. 6, Center for European Studies, İstanbul Bilgi Üniversitesi.
  • Daly, Mary (1994), “Comparing Welfare States: Toward a Gender-Friendly Approach”, Diane Sainsbury (Der.), Gendering Welfare States, Sage Publications: London, s. 101-117 .
  • Dedeoğlu, Saniye (2009), “Eşitlik mi Ayrımcılık mı? Türkiye’de Sosyal Devlet, Cinsiyet Eşitliği Politikaları ve Kadın İstihdamı”, Çalışma ve Toplum, C. 2009/2, s. 41-54.
  • Eisner, Robert (1998), Social Security More Not Less, The Century Foundation Pres, New York. Elveren, Ali Haydar (2003), “Bireysel Emeklilik Sisteminin Makro Ekonomik Etkileri”, İşveren Dergisi, C. 41, S. 8.
  • Elveren, Adem Yavuz (2008a), “Social Security Reform in Turkey: A Critical Perspective”, Review of Radical Political Economics, C. 40, S. 2, s. 212-232.
  • Elveren, Adem Yavuz (2008b), “Assessing Gender Inequality in the Turkish Pension System”, International Social Security Review, C. 61, S. 2, s. 39-58 EGM, (2009), Emeklilik Gözetim Merkezi, www.egm.org.tr
  • Erdoğdu, Seyhan (2006), “Sosyal Politikada Değişim ve Sosyal Güvenlik Reformu”, Mülkiye Dergisi, C. 30, S. 252, s. 211-236.
  • Esping-Andersen, Gøsta. (1990), The Three Worlds of Welfare Capitalism, Princeton University Press.
  • Esping-Andersen, Gøsta. (Der.) (1996), Welfare Sates in Transition. National Adaptations in Global Economies, Sage Publications,London.
  • Esping-Andersen, Gøsta. (2002), Why we need a New Welfare State, Oxford University Press.
  • Flora, Peter ve Arnold J. Heidenheimer (1981), “The Historical Core and Changing Boundaries of the Welfare State”, Peter Flora ve Arnold J. Heidenheimer (Der.), The Development of Welfare States in Europe and America, Transactions Books, New Brunswick ve London, s. 17-36.
  • Galbraith, John Kenneth (1967), The New Industrial State, Princeton University Press, 2007. Gill, Indermit S., Truman Packard ve Juan Yermo (2005), Keeping the Promise of Social Security in Latin America, Washington, DC: World Bank.
  • Hamzaoğlu, Onur ve Cavit I. Yavuz (2006), “Sağlıkta AKP’li Dönemin Bilançosu Üzerine”, Mülkiye Dergisi, C. 30, S. 252, s. 275-296.
  • Holzmann, Robert (2002), “The World Bank Approach to Pension Reform”, International Social Security Review, C. 53, S. 1, s. 11-34.
  • mülkiye 2010 Cilt: XXXIV Sayı:266 257
  • Kar, Muhsin ve Adem Yavuz Elveren (2008), “Özel Emeklilik Sistemlerinde Cinsiyete Dayalı Gelir Farkı: Türkiye Örneği”, TİSK Akademi, C. 3, S. 5, s. 68-99.
  • Koray, Meryem (2005), Sosyal Politika (3. Baskı), İmge Kitabevi.
  • Leibfried, Stephan (1992), “Towards a European Welfare State? On Integrating Poverty Regimes in the European Community”, Zsusza Ferge ve Jon Eivind Kolberg (Der.), Social Policy in a Changing Europe, Campus Verlag, Frankfurt, s. 245-279.
  • Lentini, Orlando (2000), “American Liberalism, One Worldism & World-Systems Analysis”, Journal of World-Systems Research, C. 6, S. 3, s. 812-826.
  • Lewis, Jane (1992), “Gender and the Development of Welfare Regimes”, Journal of European Social Policy, C. 3, s. 159-73.
  • Lewis, Jane (1997), “Gender and welfare regimes: further thoughts,” Social Politics, C. 4, S. 2, s. 160- 177.
  • MacGregor, Susanne (2005), “The Welfare State and Neoliberalism”, Alfredo Saad-Filho ve Deborah Johnston (der.), Neoliberalism A Critical Reader, Pluto Press, s. 142-148. (Neoliberalizm Muhalif Bir Seçki, Şeyda Başlı ve Tuncel Öncel (Çev.), Yordam Kitap, İstanbul, 2008).
  • Niggle, Christopher (2003), “Globalization, neoliberalism and the attack on social security”, Review of Social Economy, C. 61, S. 1, s. 51-71.
  • Niggle, Chritopher (2000), “The Political Economy of Social Security Reform Proposals”, Journal of Economic Issues, C. 34, S. 4, s. 789-809.
  • O’Connor, Julia S. (1993), “Gender, Class and Citizenship in the Comparative Analysis of Welfare State Regimes: Theoretical and Methodological Issues”, The British Journal of Sociology, C. 44, S. 3, s. 501-518.
  • Orloff, Ann Shola (1993), “Gender and the Social Rights of Citizenship. The Comparative Analysis of Gender Relations and Welfare States”, American Sociological Review, C. 58, s. 303-28.
  • Orloff, Ann Shola (1996), “Gender and the Welfare State”, Annual Review of Sociology C. 22, s. 51-78 Orszag, Peter R. ve Joseph E. Stiglitz (1999), “Rethinking Pension Reform: Ten Myths About Social Security Systems”, World Bank Conference, Washington, D.C.
  • Özuğurlu, Metin (2003), “Sosyal Politikanın Dönüşümü ya da Sıfatın Suretten Kopuşu”, Mülkiye Dergisi, C. 27, S. 239, s. 59-74.
  • Sainsbury, Diane (Der.) (1994), Gendering Welfare States, Sage Publications, London.
  • Sainsbury, Diane (1996), Gender, Equality and Welfare States, Cambridge University Press, Cambridge.
  • Shaikh, Anwar (2003), “Who Pays for the ‘Welfare’ in the Welfare State? A Multicountry Study”, Social Research, C. 70, S. 2, s. 531-550.
  • Scherman, Karl Gustaf (1999), “The Swedish pension reform”, Issues in Social Protection Discussion paper No. 7, Social Security Department, International Labour Office, Geneva.
  • Singh, Ajit (1996), “Pension Reform, the Stock Market, Capital Formation and Economics Growth: A Critical Commentary on the World Bank’s Proposal”, Working Paper No. 2, Center for Economics Policy Analysis, New School for Social Research, New York.
  • Standing, Guy (2003), “Globalization: Eight Crises of Social Protection” Lourdes Beneria ve Savitri Bisnath (der.), Global Tensions, Challenges and Opportunities in the World Economy, Taylor and Francis, Routledge, s. 111-136.
  • 258 mülkiye 2010 Cilt: XXXIV Sayı:266
  • Swank, Duane (2002), Global Capital, Political Institutions, and Policy Change in Developed Welfare States, Cambridge University Press.
  • Şahin, Şule (2008), Transformation of the Turkish Welfare Regime: The Role of the Individual Pension System and its Effects on Women’s Welfare, MSc. Thesis, Department of Sociology, Middle East Technical University, Ankara, Turkey.
  • Tandırcıoğlu, Haluk; A. Can Bakkalcı ve Cem Engin (2005), “Sosyal Güvenlik Sistemi Reformu Çerçevesinde IMF Türkiye İlişkileri”, KSÜ Sosyal Bilimler Dergisi, C. 2, S. 1, s. 26-42.
  • TÜSİAD (2004), “Türk Emeklilik Sisteminde Reform” TUSIAD-T/2004-11/382. Wallerstein, Immanuel (2005), Dünya Sistemleri Analizi Bir Giriş, Aram Yayıncılık, İstanbul. Williamson, John B. ve Matthew Williams (2005), “Notional Defined Contribution Accounts Neoliberal Ideology and the Political Economy of Pension Reform”, The American Journal of Economics and Sociology, C. 64, S. 2, s. 485-506.
  • World Bank, the (1994), Averting the Old Age Crisis: Policies to Protect the Old and Promote Growth, Washington DC: World Bank.

Türkiye'de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi

Year 2010, Volume: 34 Issue: 266, 243 - 258, 27.02.2014

Abstract

Özet
Bu çalışmanın temel amacı dünya sistemleri analizi çerçevesinde genel olarak Türkiye’deki
refah rejiminin dönüşümünü özelde de bu dönüşümün önemli bir unsuru olan Bireysel Emeklilik
Sistemi (BES)’nin oluşturulmasını tartışmaktır. Bir yarı-çevre ülke olarak Türkiye de sosyal
güvenliğin özelleştirilmesi baskısına maruz kalmış ve neoliberal model çerçevesinde refah
rejiminde 1990’larda başlayan ve AKP iktidarı ile zirve noktasına ulaşan önemli bir değişim
yaşamıştır. 2003 yılında oluşturulan BES bu piyasa odaklı yeniden yapılandırmanın en kritik
aşamalarından biridir. BES’in kanun koyucular tarafından geleneksel sisteme tamamlayıcı
olarak oluşturulduğu söylense de, bu çalışma sistemin ortaya çıkışındaki iç ve dış dinamikleri
tartışıp bunun uzun vadeli daha radikal bir değişimin bir ara aşaması bir hazırlık süreci
olduğunu iddia etmektedir. Yani, aslında yapılan özel emekliliğin sosyal güvenlik sisteminin
asli unsuru olabilecek kadar gelişmesinin beklenmesidir.
Anahtar Kelimeler: Refah Devleti, Sosyal Politika, Neoliberalizm, Bireysel Emeklilik
Sistemi, Dünya Sistemleri Analizi

 

Abstract
The study aims to analyze the transformation of the welfare regime in Turkey in general
and establishment of the Individual Pension System (IPS) in particular in the context of the
world-systems analysis. Turkey as a semi-peripheral state, too, came under the pressure of
social security privatization and experienced a significant change in its welfare regime that
started in 1990s and reached its peak point by the AKP government. IPS, established in 2003,
is one of the critical stages of this market-oriented restructuring. Although it is stated by policy
makers that the IPS has been introduced as a complement to the traditional public system, this
study by discussing both internal and external dynamics of its establishment argues that this is
an intermediate stage, a preparation process for a more radical long-term transformation. That
is, what has been done is, indeed, to expect for the private pension to develop enough to turn
out to be the main part of the social security system.
Keywords: Welfare State, Social Policy, Neoliberalism, Individual Pension System,
World-Systems Analysis

References

  • Alper, Emin (2004), “Emeklilik Reformları, Dünya Bankası, Avrupa Birliği ve Türkiye”, Boğaziçi Üniversitesi Sosyal Politika Forumu Araştırma Raporu, Bebek, İstanbul.
  • Apan, Ahmet (2007), “Türkiye’de Kalkınma Planları ve Sosyal Güvenlik Reformu”, Türk İdare Dergisi, S. 456, s.193-217.
  • Arın, Tülay (2002), “The Poverty of Social Security: The Welfare Regime in Turkey”, Neşecan Balkan and Sungur Savran (Der.), The Ravages of Neo-Liberalism: Economy, Society and Gender in Turkey, Nova Science Publishers, Inc. New York, s. 73-91.
  • Baker, Dean ve Mark Weisbrot (1999), Social Security the Phony Crisis, The University of Chicago Press, Chicago ve London.
  • Barber, Benjamin R. (2000), “Can Democracy Survive Globalization?”, Government and Oppositions, C.35, S.3, s. 275-301.
  • 256 mülkiye 2010 Cilt: XXXIV Sayı:266
  • Belek, İlker (2001), Sosyal Devletin Çöküşü ve Sağlığın Ekonomi Politiği, Sorun Yayınları, İstanbul. Bozkuş, Süleyman Cihan ve Adem Yavuz Elveren (2008), “An Analysis of Gender Gaps in the Private Pension Scheme in Turkey”, Ekonomik Yaklaşım, C.19, S. 69, s. 89-106.
  • Buğra, Ayşe ve Çağlar Keyder (2006), “The Turkish Welfare Regime in Transformation”, Journal of European Social Policy, C. 6, S. 3, s. 211-228.
  • Cesaratto, Sergio (2002), “The Economics of Pensions: a non-conventional approach”, Review of Political Economy, C. 14, S. 2, s.149-177.
  • Cesaratto, Sergio (2006), “Transition to fully funded pension schemes: a non-orthodox criticism”, Cambridge Journal of Economics, C. 30, s. 33-48.
  • Çoban, Güney (2006), “AB-Türkiye Gündemi”, No. 6, Center for European Studies, İstanbul Bilgi Üniversitesi.
  • Daly, Mary (1994), “Comparing Welfare States: Toward a Gender-Friendly Approach”, Diane Sainsbury (Der.), Gendering Welfare States, Sage Publications: London, s. 101-117 .
  • Dedeoğlu, Saniye (2009), “Eşitlik mi Ayrımcılık mı? Türkiye’de Sosyal Devlet, Cinsiyet Eşitliği Politikaları ve Kadın İstihdamı”, Çalışma ve Toplum, C. 2009/2, s. 41-54.
  • Eisner, Robert (1998), Social Security More Not Less, The Century Foundation Pres, New York. Elveren, Ali Haydar (2003), “Bireysel Emeklilik Sisteminin Makro Ekonomik Etkileri”, İşveren Dergisi, C. 41, S. 8.
  • Elveren, Adem Yavuz (2008a), “Social Security Reform in Turkey: A Critical Perspective”, Review of Radical Political Economics, C. 40, S. 2, s. 212-232.
  • Elveren, Adem Yavuz (2008b), “Assessing Gender Inequality in the Turkish Pension System”, International Social Security Review, C. 61, S. 2, s. 39-58 EGM, (2009), Emeklilik Gözetim Merkezi, www.egm.org.tr
  • Erdoğdu, Seyhan (2006), “Sosyal Politikada Değişim ve Sosyal Güvenlik Reformu”, Mülkiye Dergisi, C. 30, S. 252, s. 211-236.
  • Esping-Andersen, Gøsta. (1990), The Three Worlds of Welfare Capitalism, Princeton University Press.
  • Esping-Andersen, Gøsta. (Der.) (1996), Welfare Sates in Transition. National Adaptations in Global Economies, Sage Publications,London.
  • Esping-Andersen, Gøsta. (2002), Why we need a New Welfare State, Oxford University Press.
  • Flora, Peter ve Arnold J. Heidenheimer (1981), “The Historical Core and Changing Boundaries of the Welfare State”, Peter Flora ve Arnold J. Heidenheimer (Der.), The Development of Welfare States in Europe and America, Transactions Books, New Brunswick ve London, s. 17-36.
  • Galbraith, John Kenneth (1967), The New Industrial State, Princeton University Press, 2007. Gill, Indermit S., Truman Packard ve Juan Yermo (2005), Keeping the Promise of Social Security in Latin America, Washington, DC: World Bank.
  • Hamzaoğlu, Onur ve Cavit I. Yavuz (2006), “Sağlıkta AKP’li Dönemin Bilançosu Üzerine”, Mülkiye Dergisi, C. 30, S. 252, s. 275-296.
  • Holzmann, Robert (2002), “The World Bank Approach to Pension Reform”, International Social Security Review, C. 53, S. 1, s. 11-34.
  • mülkiye 2010 Cilt: XXXIV Sayı:266 257
  • Kar, Muhsin ve Adem Yavuz Elveren (2008), “Özel Emeklilik Sistemlerinde Cinsiyete Dayalı Gelir Farkı: Türkiye Örneği”, TİSK Akademi, C. 3, S. 5, s. 68-99.
  • Koray, Meryem (2005), Sosyal Politika (3. Baskı), İmge Kitabevi.
  • Leibfried, Stephan (1992), “Towards a European Welfare State? On Integrating Poverty Regimes in the European Community”, Zsusza Ferge ve Jon Eivind Kolberg (Der.), Social Policy in a Changing Europe, Campus Verlag, Frankfurt, s. 245-279.
  • Lentini, Orlando (2000), “American Liberalism, One Worldism & World-Systems Analysis”, Journal of World-Systems Research, C. 6, S. 3, s. 812-826.
  • Lewis, Jane (1992), “Gender and the Development of Welfare Regimes”, Journal of European Social Policy, C. 3, s. 159-73.
  • Lewis, Jane (1997), “Gender and welfare regimes: further thoughts,” Social Politics, C. 4, S. 2, s. 160- 177.
  • MacGregor, Susanne (2005), “The Welfare State and Neoliberalism”, Alfredo Saad-Filho ve Deborah Johnston (der.), Neoliberalism A Critical Reader, Pluto Press, s. 142-148. (Neoliberalizm Muhalif Bir Seçki, Şeyda Başlı ve Tuncel Öncel (Çev.), Yordam Kitap, İstanbul, 2008).
  • Niggle, Christopher (2003), “Globalization, neoliberalism and the attack on social security”, Review of Social Economy, C. 61, S. 1, s. 51-71.
  • Niggle, Chritopher (2000), “The Political Economy of Social Security Reform Proposals”, Journal of Economic Issues, C. 34, S. 4, s. 789-809.
  • O’Connor, Julia S. (1993), “Gender, Class and Citizenship in the Comparative Analysis of Welfare State Regimes: Theoretical and Methodological Issues”, The British Journal of Sociology, C. 44, S. 3, s. 501-518.
  • Orloff, Ann Shola (1993), “Gender and the Social Rights of Citizenship. The Comparative Analysis of Gender Relations and Welfare States”, American Sociological Review, C. 58, s. 303-28.
  • Orloff, Ann Shola (1996), “Gender and the Welfare State”, Annual Review of Sociology C. 22, s. 51-78 Orszag, Peter R. ve Joseph E. Stiglitz (1999), “Rethinking Pension Reform: Ten Myths About Social Security Systems”, World Bank Conference, Washington, D.C.
  • Özuğurlu, Metin (2003), “Sosyal Politikanın Dönüşümü ya da Sıfatın Suretten Kopuşu”, Mülkiye Dergisi, C. 27, S. 239, s. 59-74.
  • Sainsbury, Diane (Der.) (1994), Gendering Welfare States, Sage Publications, London.
  • Sainsbury, Diane (1996), Gender, Equality and Welfare States, Cambridge University Press, Cambridge.
  • Shaikh, Anwar (2003), “Who Pays for the ‘Welfare’ in the Welfare State? A Multicountry Study”, Social Research, C. 70, S. 2, s. 531-550.
  • Scherman, Karl Gustaf (1999), “The Swedish pension reform”, Issues in Social Protection Discussion paper No. 7, Social Security Department, International Labour Office, Geneva.
  • Singh, Ajit (1996), “Pension Reform, the Stock Market, Capital Formation and Economics Growth: A Critical Commentary on the World Bank’s Proposal”, Working Paper No. 2, Center for Economics Policy Analysis, New School for Social Research, New York.
  • Standing, Guy (2003), “Globalization: Eight Crises of Social Protection” Lourdes Beneria ve Savitri Bisnath (der.), Global Tensions, Challenges and Opportunities in the World Economy, Taylor and Francis, Routledge, s. 111-136.
  • 258 mülkiye 2010 Cilt: XXXIV Sayı:266
  • Swank, Duane (2002), Global Capital, Political Institutions, and Policy Change in Developed Welfare States, Cambridge University Press.
  • Şahin, Şule (2008), Transformation of the Turkish Welfare Regime: The Role of the Individual Pension System and its Effects on Women’s Welfare, MSc. Thesis, Department of Sociology, Middle East Technical University, Ankara, Turkey.
  • Tandırcıoğlu, Haluk; A. Can Bakkalcı ve Cem Engin (2005), “Sosyal Güvenlik Sistemi Reformu Çerçevesinde IMF Türkiye İlişkileri”, KSÜ Sosyal Bilimler Dergisi, C. 2, S. 1, s. 26-42.
  • TÜSİAD (2004), “Türk Emeklilik Sisteminde Reform” TUSIAD-T/2004-11/382. Wallerstein, Immanuel (2005), Dünya Sistemleri Analizi Bir Giriş, Aram Yayıncılık, İstanbul. Williamson, John B. ve Matthew Williams (2005), “Notional Defined Contribution Accounts Neoliberal Ideology and the Political Economy of Pension Reform”, The American Journal of Economics and Sociology, C. 64, S. 2, s. 485-506.
  • World Bank, the (1994), Averting the Old Age Crisis: Policies to Protect the Old and Promote Growth, Washington DC: World Bank.
There are 50 citations in total.

Details

Primary Language Turkish
Journal Section Previous Issue
Authors

Mehmet Ali Elveren This is me

Adem Y. Elveren This is me

Publication Date February 27, 2014
Published in Issue Year 2010 Volume: 34 Issue: 266

Cite

APA Elveren, M. A., & Elveren, A. Y. (2014). Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi. Mülkiye Dergisi, 34(266), 243-258.
AMA Elveren MA, Elveren AY. Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi. Mülkiye Dergisi. February 2014;34(266):243-258.
Chicago Elveren, Mehmet Ali, and Adem Y. Elveren. “Türkiye’de Refah Rejiminin Dönüşümü Ve Bireysel Emeklilik Sistemi”. Mülkiye Dergisi 34, no. 266 (February 2014): 243-58.
EndNote Elveren MA, Elveren AY (February 1, 2014) Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi. Mülkiye Dergisi 34 266 243–258.
IEEE M. A. Elveren and A. Y. Elveren, “Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi”, Mülkiye Dergisi, vol. 34, no. 266, pp. 243–258, 2014.
ISNAD Elveren, Mehmet Ali - Elveren, Adem Y. “Türkiye’de Refah Rejiminin Dönüşümü Ve Bireysel Emeklilik Sistemi”. Mülkiye Dergisi 34/266 (February 2014), 243-258.
JAMA Elveren MA, Elveren AY. Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi. Mülkiye Dergisi. 2014;34:243–258.
MLA Elveren, Mehmet Ali and Adem Y. Elveren. “Türkiye’de Refah Rejiminin Dönüşümü Ve Bireysel Emeklilik Sistemi”. Mülkiye Dergisi, vol. 34, no. 266, 2014, pp. 243-58.
Vancouver Elveren MA, Elveren AY. Türkiye’de Refah Rejiminin Dönüşümü ve Bireysel Emeklilik Sistemi. Mülkiye Dergisi. 2014;34(266):243-58.
Mülkiye Dergisi: Mülkiyeliler Birliği Konur Sokak No. 1, Kızılay - ANKARA, TÜRKİYE. Tel: +90 312 4185572; Faks: +90 312 4191373; mulkiyedergisi@mulkiye.org.tr / Mülkiye Dergisi, Mülkiyeliler Birliği Genel Merkezi Yayın Organı'dır.