Financing Public Pension and During the Aged Period

(1)研究定量显示了日本现行社会保障制度下非工作家庭主妇的社会保障税收优惠程度。这些偏好当然阻碍了当前社会保障体系给予家庭主妇的工作。(2)采用重叠生成模型进行模拟，预测了截至22世纪下半叶的社会保障基金余额。它显示，到2050年，余额将变为负值。但是，研究结果表明，如果废除对非工作家庭主妇的税收优惠，那么在研究期间，社会保障基金将保持正值。(3)研究揭示了废除非工作家庭主妇偏好的养老金改革对不同代际人群的分布影响。研究表明，上述改革使每代人的养老金净负担持平。

(1) The research quantitatively shows how much social security tax preferences are given to non-working housewives under the Japanese current social security system. These preferences of course as disincentives for the work that the current social security system gives to the housewives.(2) The study forcasted the balance of social security fund covering the period up to the past half of the twenty-second century using a over-lapping generation model for simulation. It reveals that the balance turns negative in year 2050. The research shows, however, that if tax preferences for non-working housewives are repealed, then the social security fund will remain positive throughout the studied period.(3) The research reveals the distribution impact upon different generations of the pension reform that repeals the preferences for non-working housewives. The study shows that the above reform equalizes net pension burden of each generation.