公的年金財政方式の比較分析

山田, 雅俊; ヤマダ, マサトシ; Yamada, Masatoshi

doi:https://doi.org/10.18910/22975

このアイテムのアクセス数:208件（2023-09-29 08:35 集計）

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: https://hdl.handle.net/11094/22975

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タイトル	公的年金財政方式の比較分析
	A Comparative Examination of the Tax and Insurance Methods of Financing the Public Pension
	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	NRID 1000090125782 1000090125782 著者名山田, 雅俊 ; ヤマダ, マサトシ ; Yamada, Masatoshi
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.
出版者	大阪大学経済学会
	The Economic Society of Osaka University
	オオサカ　ダイガク　ケイザイ　ガッカイ
収録物名	大阪大学経済学
収録物名	Osaka Economic Papers
巻(号)	58(2)
ページ	215-224
刊行年月	2008-09
言語	日本語
ハンドルURL	https://hdl.handle.net/11094/22975
DOI	https://doi.org/10.18910/22975
PISSN	04734548
NCID	AN00030111
アクセス権	open access
出版タイプ	Version of Record
カテゴリ	本学関連学会 Related Societies
カテゴリ	大阪大学経済学 / 58巻2号 (2008-09)

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. 2008, 58(2), p. 215-224
DC.title	公的年金財政方式の比較分析
	A Comparative Examination of the Tax and Insurance Methods of Financing the Public Pension
	コウテキ　ネンキン　ザイセイ　ホウシキ　ノ　ヒカク　ブンセキ
DC.creator	山田, 雅俊
	ヤマダ, マサトシ
	Yamada, Masatoshi
DC.publisher	大阪大学経済学会
	The Economic Society of Osaka University
	オオサカ　ダイガク　ケイザイ　ガッカイ
DC.language' scheme='DCTERMS.RFC1766	日本語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2008-09
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	10.18910/22975
DC.format	application/pdf
citation_doi	https://doi.org/10.18910/22975
citation_title	公的年金財政方式の比較分析
	A Comparative Examination of the Tax and Insurance Methods of Financing the Public Pension
	コウテキ　ネンキン　ザイセイ　ホウシキ　ノ　ヒカク　ブンセキ
citation_author	山田, 雅俊
	ヤマダ, マサトシ
	Yamada, Masatoshi
citation_publisher	大阪大学経済学会
	The Economic Society of Osaka University
	オオサカ　ダイガク　ケイザイ　ガッカイ
citation_language	日本語
citation_date	2008-09
citation_journal_title	大阪大学経済学
citation_journal_title	Osaka Economic Papers
citation_volume	58
citation_issue	2
citation_firstpage	215
citation_lastpage	224
citation_public_url	https://hdl.handle.net/11094/22975
citation_doi_detail	10.18910/22975

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