This book reviews the incidence of pension coverage in small businesses and offers
suggestions as to why many small employers do not offer pensions. The study also
highlights public policy options for increasing small-business pension coverage—ranging
from expanding Social Security to instituting a mandatory employer-provided pension
system, and from providing additional tax incentives to offering regulatory relief. To
estimate the effectiveness of these approaches, author Emily S. Andrews, Ph.D., analyzes
the extent to which firm size, work force composition, earnings, unionization, and
administrative costs influence pension coverage.