Population growth and social security financing
Population growth and social security financing
复制标题
人口增长和社会保障融资
DOI：
10.1007/s001480100111
复制
发表时间：
2003
影响因子：
6.1
通讯作者：
Xiaowen Tian
中科院分区：
文献类型：
--
作者：
Shuanglin Lin;Xiaowen Tian
通过允许灵活的人口增长，本文分析了引入消费税以筹集社会保障资金的税制改革的效果。研究发现，人口增长和劳动力供给是决定税制改革效果的重要因素。如果人口增长和劳动力供应是外生的，那么为社会保障融资引入消费税，同时工资税率是内生的，就会降低利率，增加资本积累。然而，如果人口增长和劳动力供应是内生的，那么为社保融资引入消费税会提高利率，减少资本积累。
By allowing the population growth to be flexible, this paper analyzes the effect of a tax reform that involves an introduction of consumption taxation for social security financing. It is found that population growth and labor supply play an important role in determining the effect of the tax reform. If population growth and labor supply are exogenous, then an introduction of a consumption tax for social security financing, with the payroll tax rate being endogenous, decreases the interest rate and increases capital accumulation. However, if population growth and labor supply are endogenous, then an introduction of a consumption tax for social security financing increases the interest rate and reduces capital accumulation.