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1.
社会保障税与社会保障制度优化   总被引:12,自引:0,他引:12  
李绍光 《经济研究》2004,39(8):48-56
社会保障税是指定用于社会保障的工薪税。本文分析了工薪税的税收归宿和劳动供给弹性的影响。当劳动供给弹性较小时 ,税收主要由劳动力负担 ,而且可能会增加就业压力 ;工薪税在劳动同质程度较高时可以取得较好的再分配效应。本文还描述了社会保障制度优化的理论过程。社会保障制度优化是指现收现付计划和强制储蓄计划的最优搭配 ,它以“黄金律”条件下的隔代帕累托改进为标准。就同代收入再分配而言 ,将收入再分配计划的目标定为提高受益人的受教育水平 ,而不是直接为其提供免费的社会福利 ,将有助于缓解收入再分配的代价。  相似文献   

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建立健全与经济发展水平相适应的社会保障体系,是经济社会协调发展的必然要求。但是现行社会保障收费制度越来越难以满足社会保障对资金的庞大需求,社会保障资金筹措困难,社会保障筹资方式的弊端日益凸显。为了进一步健全社会保障体系,解决当前和今后社会保障资金的来源问题,开征社会保障税已成为当务之急。  相似文献   

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This paper studies the political sustainability of the existing pay-as-you-go Social Security system in the face of recent demographic patterns. We analyze different approaches to privatizing the system and consider what it would require for them to be politically implementable. The analysis is based on an overlapping-generations economy where an initial generation would choose to implement a pay-as-you-go social insurance system. We study the sustainability of this system in each subsequent period. We describe some transition policies that make the current generations of agents at least as well off as the maintenance of the Social Security system. All feasible transition policies use debt to finance the benefits during the transition period, shifting at least some of the cost to unborn generations.  相似文献   

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公民社会保障权与农村社会保障制度   总被引:13,自引:0,他引:13  
构建农村社会保障制度,应以宪法赋予农村居民的社会保障权为依据,以实现城乡社会保障体系一体化为目标,加大中央政府资助力度,从完善社会救济制度起步,并着力于在农村建立重大公共传染性疾病的防治保障制度,同时还应在对城市居民养老保险和医疗保险实行"统账分离"的基础上,分步骤为农村居民提供社会统筹养老保险和医疗保险.  相似文献   

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This paper reviews the long-term financial problems facing the U.S. Social Security system. Not only is the system out of long-term actuarial balance, but implicit rates of return on worker contributions are low and dropping. The paper discusses different approaches for dealing with the twin problems suggested by the 1994–1996 Advisory Council on Social Security, ending with a case for a middle-of-the-road approach featuring modest long-term benefit cuts and small, centrally managed, add-on individual accounts. Journal of Economic Literature Classification Number: H55.  相似文献   

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Social Security's core protections must be maintained, according to this author. He believes that by creating universal savings accounts and investing a small portion of the Social Security trust fund in equities, it is possible to secure the long-term future of Social Security without subjecting workers to the risks of individual, private accounts.  相似文献   

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西方社会保障制度改革与我国社会保障制度的重构   总被引:8,自引:0,他引:8  
我国的社会保障制度还很不完善,社会保障水平严重落后于经济发展水平。我国应积极借鉴国外的经验与教训,加速建立全国统一的社会保障制度;逐步增加社会保障项目,完善社会保障的功能和体系;推进相关制度和政策的改革与调整;协调政府保障与家庭保障、社区保障、企业补充保险和商业保险。  相似文献   

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开征社会保障税与完善社会保障制度的思考   总被引:3,自引:0,他引:3  
尹丹莉 《现代财经》2004,24(10):17-20
本文介绍了世界各国社会保障税运行的基本情况,分析了我国社会保障筹资模式存在的主要问题.指出开征社会保障税势在必行,并对如何开征社会保障税的内容提出了自己的设想。  相似文献   

13.
In this paper, I exploit Social Security legislation changes to identify the causal effect of Social Security income on out‐of‐pocket medical expenditures of the elderly. Using the 1986–1994 Consumer Expenditure Survey and an instrumental variables strategy, the empirical results show that health care expenditures are responsive to changes in Social Security income for elderly individuals with less than a high‐school education. The estimated income elasticities are between 1.41 and 3.47, depending on the outcome measures, and are statistically significant at conventional levels. The findings are in contrast to existing studies that find a small income elasticity at the individual/household level.  相似文献   

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社会保障是可持续发展的重要组成部分,健全的社会保障是实现社会公平和社会稳定的主要手段。我国的社会保障正处于制度化建设的初期,针对我国社会保障的现状,提出了实现社会保障可持续发展的几点建议。  相似文献   

16.
We model pay-as-you-go social security systems as the outcome of majority voting within a overlapping generations model with production. When voting, individuals make two choices, pay the elderly their pensions or default, which amount to promise themselves next period. Under general circumstances, there exist equilibria where pensions are voted into existence and maintained. Our analysis uncovers two reasons for this. The traditional one relies on intergenerational trade and occurs at inefficient equilibria. A second reason relies on the monopoly power of the median voter. It occurs when a reduction in current saving induces a large enough increase in future return on capital to compensate for the negative effect of the tax. We characterize the steady state and dynamic properties of these equilibria and study their welfare properties. Journal of Economic Literature Classification Numbers: C72, C78,  相似文献   

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This paper shows how the role of the market, the state and the family in providing old‐age support has evolved over time with changes in factors such as the reliability and the effectiveness of family support, the interest rate, the cost of public funds, and earning inequality. Agents with different productivity vote over the size of a Beveridgian pension system. When children assistance is certain, agents may rely exclusively on family and prefer no pension. However, when the size and the probability of family generosity decrease, social security is more likely to emerge.  相似文献   

19.
Today's Social Security system must be reformed not only because it will soon be in financial crisis but also because it is simply a bad deal for most Americans, this author believes. She argues that it should be transformed into a system of personal retirement accounts and uses the example of San Diego, which opted out of Social Security in 1981 and replaced it with a mandatory defined contribution program for city employees, to show the benefits of private accounts.  相似文献   

20.
失地农民社会保障问题初探   总被引:1,自引:0,他引:1  
宋茂华 《生产力研究》2011,(9):43-44,72
失地农民的出现是工业化和城市化过程中不可避免的现象。文章介绍了我国失地农民社会保障现状,分析了失地农民社会保障体系阙如的原因和建立失地农民社会保障体系的紧迫性;最后,提出了建立失地农民社会保障体系的对策和建议:提高征地补偿标准、建立失地农民社会保障基金,加强社会保障基金的运营、管理。  相似文献   

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