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基于消费行为的养老保险征税模式研究

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摘要 本文通过构建模型,比较分析了各种养老保险征税模式下未来消费与当前消费的相对大小,进而得到职工在不同征税模式下的消费行为及其对参加养老保险积极性的影响。结果表明,TEE/EET征税模式满足消费“中性”,不存在税收“扭曲效应”,而且还不会引起政府财政收入的大幅度下降,因此更适合于养老保险的发展,尤其是自愿性养老保险。
作者 张勇
出处 《消费经济》 CSSCI 北大核心 2006年第3期15-18,共4页 Consumer Economics
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参考文献8

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