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税・社会保険料の負担と社会保障給付の構造 : 税制と社会保障制度の一体改革に向けて
田中, 秀明 - Center for Intergenerational Studies, Institute of … - 2010
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Persistent link: https://www.econbiz.de/10008455429
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年金財政方式の経済分析 : 消費税方式の考察
高畑, 純一郎 - Center for Research on Contemporary Economic Systems, … - 2009
年金の議論が盛んになってきているが, その中で特に関心がもたれているのは財政方式の問題である。財政方式には保険料方式と消費税方式などがあり, それに依存して資源配分が変化する。本研究では,...
Persistent link: https://www.econbiz.de/10004998249
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An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?
Takahata, Junichiro - Institute of Economic Research, Hitotsubashi University - 2009
Recently, Japanese public pension scheme has been discussed more often, especially about how to finance the scheme. It is possible to finance the scheme by wage-proportional contribution or by Value-Added-Tax, but the allocation may be different depending on the financial method. I find that an...
Persistent link: https://www.econbiz.de/10005489455