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最適な社会保障負担率と出生率への影響
https://doi.org/10.14988/pa.2017.0000013638
https://doi.org/10.14988/pa.2017.0000013638640198b8-a5e0-4374-b445-0499f866b8e7
名前 / ファイル | ライセンス | アクション |
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034063030005.pdf (301.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2014-09-10 | |||||||||||
タイトル | ||||||||||||
言語 | ja | |||||||||||
タイトル | 最適な社会保障負担率と出生率への影響 | |||||||||||
タイトル | ||||||||||||
言語 | ja-Kana | |||||||||||
タイトル | サイテキナ シャカイ ホショウ フタンリツ ト シュッショウリツ エノ エイキョウ | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | Optimal social security burden rate and the effect on birthrate | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
キーワード | ||||||||||||
主題 | 社会保障負担率, 所得税率, 異質な労働 Social Security Burden rate, income tax rate, heterogeneous labor |
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資源タイプ | ||||||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
資源タイプ | departmental bulletin paper | |||||||||||
ID登録 | ||||||||||||
ID登録 | 10.14988/pa.2017.0000013638 | |||||||||||
ID登録タイプ | JaLC | |||||||||||
アクセス権 | ||||||||||||
アクセス権 | open access | |||||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
著者 |
塩津, ゆりか
× 塩津, ゆりか
WEKO
2104
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著者所属 | ||||||||||||
ja | ||||||||||||
同志社大学経済学部助教 | ||||||||||||
著者所属(英) | ||||||||||||
en | ||||||||||||
Doshisha University | ||||||||||||
所属機関識別子種別 | ||||||||||||
値 | kakenhi | |||||||||||
所属機関識別子 | ||||||||||||
値 | 34310 | |||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | 出生率を内生化し、能力がありながら低所得にとどまることを認めた上で、生涯所得ベースでの最適公的年金負担率導出を試みた。税方式では、低所得者はいつでも課税されるべきだが、高所得者で多くの子どもを育てる場合、課税すべきではないことが示された。保険方式では、低所得者も高所得者も子どもの人数の相対的な価値が消費や育児時間よりも高いときに保険料を徴収した方がよいとの結論を得た。少子社会では資本課税を実施すべきで、多子社会では、私的貯蓄を奨励するよう補助金を支給するべきであることがわかった。 | |||||||||||
言語 | ja | |||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | This article shows the optimal social security burden rate with the endogenous fertility model in the event of high-skilled labor pretending to be low skilled. From the income tax based pension scheme, we discover that the government should levy an income tax on low-income earners regardless of whether they are raising a child. However the government should not levy an income tax on high-income earners when they are raising many children. In the social security pension scheme, the government may collect premiums when the relative value of the number of children is higher than the value of consumption and child care time. Further, the government should use a capital levy in societies with a declining birthrate. However, in a society with an increasing birthrate, the government may subsidize private saving. | |||||||||||
言語 | en | |||||||||||
内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | 研究ノート(Note) | |||||||||||
言語 | ja | |||||||||||
書誌情報 |
ja : 經濟學論叢 en : Keizaigaku-Ronso (The Doshisha University economic review) 巻 63, 号 3, p. 385-399, 発行日 2011-12-20 |
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出版者 | ||||||||||||
言語 | ja | |||||||||||
出版者 | 同志社大學經濟學會 | |||||||||||
出版者(英) | ||||||||||||
言語 | en | |||||||||||
出版者 | The Doshisha Economic Association | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 03873021 | |||||||||||
書誌レコードID | ||||||||||||
収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00070477 | |||||||||||
権利者情報 | ||||||||||||
権利者名 | 同志社大學經濟學會 | |||||||||||
言語 | ja | |||||||||||
権利者名 | The Doshisha Economic Association | |||||||||||
言語 | en | |||||||||||
関連サイト | ||||||||||||
関連タイプ | isFormatOf | |||||||||||
識別子タイプ | URI | |||||||||||
関連識別子 | https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00957563/?lang=0 | |||||||||||
言語 | ja | |||||||||||
関連名称 | 掲載刊行物所蔵情報へのリンク / Link to Contents | |||||||||||
フォーマット | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | application/pdf | |||||||||||
出版タイプ | ||||||||||||
出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題 | 369.4 |