A Study on the Generational Equity in the Aged Society using the Generational Accounts

本研究运用代际核算的方法对老龄社会下的代际失衡问题进行了探讨，得出以下几点：1.代际核算阐明了仅减少公共资本形成方面的财政支出不能解决代际失衡问题。OLG模型阐明了在公共资本低于最优水平的社会条件下，可以通过增加税负来维护子孙后代的福利。代际账户表明，由税收资助的公共养老金略微改善了代际失衡，而新的高龄健康保险并没有改善代际失衡。年轻一代和老年一代之间的社会福利支出指数表明，日本对老年一代的福利支出比瑞典和芬兰要多得多。这一结果来自于北欧国家对有小孩的家庭的支持政策。

This study discusses the issues on the generational imbalance under the aged society using the method of the generational accounts.The following points are found;1. The generational accounts clarify that we can not solve the generational imbalance only reducing the fiscal expenditure on the public capital formation.2. The OLG model clarified that we can maintain the welfare of future generation by increasing tax burden under the society with the public capital less than the optimal level.3. The generational accounts clarify that the public pension financed by tax improve the generational imbalance a litlle, and that the new health insurance for high-aged, however, does not improve the generational imbalance.4. The index of social welfare expenditures between the younger and aged generation illustrates that Japan expend much more benefit on the aged generation than Sweden and Finland. This result comes from the policy that supports for the household with small children in the Nordic countries.