论社会保障

Social Security

在对美国社会保障制度改革的政策建议中,彼得·戴蒙德教授主张通过养老金相关参数的调整来适应未来养老基金支出增长的压力,方式是改善养老金待遇标准和税收规则以确保养老基金的精算平衡。其基本观点是:第一,社会保障是退休后收入的基础,是防止贫困和失去保险机会的保障,所以社会保障制度应该建立;第二,因为人们很少自愿进行养老金积累,年金化的强制性公共养老金就非常重要,一是能平衡终生收入,二是能够提供就业激励;第三,公共养老金计划对工人及其家庭,特别是儿童、配偶和遗属有重要保障作用;第四,延迟退休能提高未来的消费,设计合理的待遇累进原则和退休审查制度会有助于增加劳动激励;第五,养老金的代际转移是一种再分配,较多的再分配会对工作生涯形成激励;第六,为实现精算平衡,应引入自动平衡机制来自动调整税率和待遇水平,以减少立法的压力。

In the policy recommendations to the U.S. social security system reform, Professor Peter Diamond advocate that the adjustment of pension - related parameters should be adopted and cope with the pressure of future pension fund expenditure growth, the way is by improving the standards of pension benefits and tax rules to ensure the actuarial balance of the pension fund. His basic opinion is ： First, Social Security is the foundation of the post -retirement income, and is the basis to prevent poverty and lost the protection of insurance opportunities, so the social security system should be established; Second, because people rarely voluntarily accumulated pensions, mandatory public pension is very important to balance income for life, and provide incentives for employment ; Third, the public pension plan for workers and their families, especially children, spouses and survivors can play the important role in safeguarding; Fourth, delay retirement can increase future consumption, design reasonable benefits of progressive principles and the system of retirement censorship will help to increase labor incentives; Fifth, pensions intergenerational transfer is a redistribution which will bring more incentive to worker; Sixth, in order to achieve actuarial balance, the system should introduce an automatic balancing mechanism which can automatically adjust the level of tax rates and treatment, so as to reduce the pressure of legislation.