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このアイテムへのリンクには次のURLをご利用ください:
https://doi.org/10.18910/22975
このアイテムへのリンクには次のURLをご利用ください:http://hdl.handle.net/11094/22975
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論文情報
タイトル
公的年金財政方式の比較分析
別タイトル
A Comparative Examination of the Tax and Insurance Methods of Financing the Public Pension
タイトル (ヨミ)
コウテキ ネンキン ザイセイ ホウシキ ノ ヒカク ブンセキ
著者
山田, 雅俊
山田, 雅俊
著者の別表記
Yamada, Masatoshi
著者 (ヨミ)
ヤマダ, マサトシ
キーワード等
Public pension
Financing methods
Insurance
Tax finance
抄録
All social insurance systems in Japan, including the public pension system, have faced difficulty in their finances, and the difficulty has naturally led to repeated modifications of these insurance systems, mainly in their premiums and benefits. However, such revisions have created a serious problem in that the systems themselves have lost their reliability. As to the public pension system, a most keen issue in recent years has concerned whether the basic part of the system, called kokumin?kiso?nenkin, should be financed by tax or should continue to be financed by insurance premiums. The purpose of the present paper is to make a comparison between the tax?finance and insurance?finance methods of the public pension system and to provide a clear understanding for the provable choice between the two financing methods in the near future. The paper, after examining the merits and demerits of the two methods, arrives at the conclusion that the choice ultimately depends on what the public desires in the public pension system.
公開者
大阪大学経済学会
公開者の別表記
The Economic Society of Osaka University
公開者 (ヨミ)
オオサカ ダイガク ケイザイ ガッカイ
掲載誌名
大阪大学経済学
巻
58
号
2
開始ページ
215
終了ページ
224
刊行年月
2008-09
ISSN
04734548
NCID
AN00030111
URL
http://hdl.handle.net/11094/22975
言語
日本語
DOI
info:doi/10.18910/22975
カテゴリ
本学関連学会 Related Societies
大阪大学経済学 / 58巻2号 (2008-09)
論文詳細を表示
著者版フラグ
publisher
NII資源タイプ
学術雑誌論文
ローカル資源タイプ
本学関連学会
dcmi資源タイプ
text
DCTERMS.bibliographicCitation
大阪大学経済学.58(2) P.215-P.224
DC.title
公的年金財政方式の比較分析
DCTERMS.alternative
A Comparative Examination of the Tax and Insurance Methods of Financing the Public Pension
DC.creator
山田, 雅俊
DC.creator
Yamada, Masatoshi
DC.publisher
大阪大学経済学会
DC.language" scheme="DCTERMS.RFC1766
日本語
DCTERMS.issued" scheme="DCTERMS.W3CDTF
2008-09
DC.identifier" scheme="DCTERMS.URI
http://hdl.handle.net/11094/22975
DC.subject
Public pension
Financing methods
Insurance
Tax finance
DCTERMS.abstract
All social insurance systems in Japan, including the public pension system, have faced difficulty in their finances, and the difficulty has naturally led to repeated modifications of these insurance systems, mainly in their premiums and benefits. However, such revisions have created a serious problem in that the systems themselves have lost their reliability. As to the public pension system, a most keen issue in recent years has concerned whether the basic part of the system, called kokumin?kiso?nenkin, should be financed by tax or should continue to be financed by insurance premiums. The purpose of the present paper is to make a comparison between the tax?finance and insurance?finance methods of the public pension system and to provide a clear understanding for the provable choice between the two financing methods in the near future. The paper, after examining the merits and demerits of the two methods, arrives at the conclusion that the choice ultimately depends on what the public desires in the public pension system.
DC.identifier
info:doi/10.18910/22975
citation_title
公的年金財政方式の比較分析
citation_author
山田, 雅俊
citation_publisher
大阪大学経済学会
citation_language
日本語
citation_date
2008-09
citation_journal_title
大阪大学経済学
citation_volume
58
citation_issue
2
citation_firstpage
215
citation_lastpage
224
citation_issn
04734548
citation_public_url
http://hdl.handle.net/11094/22975
citation_keywords
Public pension
Financing methods
Insurance
Tax finance
citation_doi
info:doi/10.18910/22975