公的年金財政方式の比較分析

山田, 雅俊

doi:info:doi/10.18910/22975

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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
カテゴリ	大阪大学経済学 / 58巻2号 (2008-09)

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

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