An Economic Approach to Public and Private Pensions

公共和私人养老金的经济方法

• 批准号: 60530021
• 负责人: TAKAYAMA Noriyuki
• 金额: $ 0.77万
• 依托单位: Hitotsubashi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (C)
• 财政年份: 1985
• 资助国家: 日本
• 起止时间: 1985 至 1986
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-60530021/
• 关键词: Public pension; Private pension; Intergenerational solidarity; Contracting-out; Incentive compatibility; Index-linked benefits; Tax treatment of pentions; 年金政策

Reviewing main roles of public snd private pensions, our research project has investigated possibilities of the contracting-out, and has discussed some policy considerations for developing private pensions in Japan. Main points are as follows:a. Public and private pensions have different roles in securing income after retirement. They should be combined for their respective merits to make out, while their drawbacks to be minimized.b. The contracting-out will be probably unsuccessful, since options will favor the contracting-out pension funds, while giving financial damage to public pensions.c. In order to develop private pensions in Japan, it is necessary to introduce tax deductions in contributing private pensions.d. The new estimate of future populations in Japan (the August 1986 estimate) expects about further 20% increase of retirement years after age 65, forcing further equivalent increase of contributions of public pensions.e. Pension policies should be based on the economic status of old people, who are and will be in wide variety of living conditions.

我们的研究项目回顾了公共养老金和私人养老金的主要作用，探讨了外包的可能性，并讨论了日本发展私人养老金的一些政策考虑。主要观点如下：a.公共养老金和私人养老金在确保退休后的收入方面发挥着不同的作用。应该将它们结合起来，以便各自的优点得到体现，同时将它们的缺点减少到最小。外包很可能不会成功，因为选择方案将有利于外包养老基金，同时对公共养老金造成财务损害。为了在日本发展私人养老金，有必要对私人养老金的缴费实行减税。对日本未来人口的新估计(1986年8月的估计)预计65岁以后的退休年限将进一步增加约20%，迫使公共养老金的缴费进一步增加。养老金政策应以老年人的经济地位为基础，老年人现在和将来的生活条件多种多样。

项目成果

TAKAYAMA, Noriyuki: "Tax treatment of pensions in Japan" Japan Economic Journal (10 September). (1986)

TAKAYAMA, Noriyuki：“日本养老金的税收处理”《日本经济杂志》（9 月 10 日）。

高山憲之: 日本経済新聞・経済教育欄. (1986)

高山纪之：日本经济新闻经济教育专栏（1986）。

高山憲之: "年金受給世帯の経済的側面" 一橋大学経済研究所(ディスカッション.ペーパー.シリーズ,144号), 142 (1986)

高山典之：“养老金家庭的经济方面”一桥大学经济研究所（讨论论文系列，第144号），142（1986）

TAKAYAMA, Noriyuki: "Public and private roles of pensions" Weekly Magazine of Social Security. 1395. 14-17 (1986)

TAKAYAMA, Noriyuki：“养老金的公共和私人角色”社会保障周刊。

高山憲之: 週刊社会保障. 1395. 14-17 (1986)

高山纪之：每周社会保障。1395. 14-17 (1986)