Taste of pie : searching for better pension provisions in developed countries
Taste of pie : searching for better pension provisions in developed countries
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馅饼的味道：在发达国家寻求更好的养老金规定
DOI：
10.1111/j.1468-2397.1995.tb00113.x
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发表时间：
2003
期刊：
影响因子：
--
通讯作者：
高山 憲之
中科院分区：
文献类型：
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作者：
高山 憲之
在许多国家，养老金改革已被提上了政治议程。瑞典议会决定对养老金制度进行重大改革。本文介绍了瑞典的养老金改革，它比其他欧洲国家的改革走得更远。根据瑞典的养老金改革，将会有一种保证养老金，将整个生命周期的收入从富人重新分配给穷人，以及一种与收入相关的精算养老金，没有任何代际和代际再分配效应（只有少数例外）。这个想法是在一个现收现付的系统中有一个精算贡献确定的养老金。
Pension reform has been placed on the political agenda in many countries. The Swedish parliament has decided to make significant changes in the pension system. This article presents the Swedish pension reform, which goes further than the changes in other European countries. According to the Swedish pension reform, there will be a guaranteed pension that redistributes life‐cycle incomes from rich to poor and an income‐related actuarial pension without any intra‐ and intergenerational redistributive effects (with a few exceptions). The idea is to have an actuarial contribution‐defined pension within a pay‐as‐you‐go system.