退職金의 國民年金 轉換方式에 관한 硏究

• 영문명: A Study on the Transfer Method of Severance Payment to National Pension Scheme : A New Approach
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 金元植(Wonshik Kim)
• 간행물 정보: 『재정논집』재정논집 제9권, 170~190쪽, 전체 21쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1995.03.31

영문 초록

The purpose of this paper is to find better method to transfer legal severance payment to the National Pension Scheme. following the philosophy and guideline of National Pension Law. Under the present system, the sum of the transfer that has been contributed to National Pension during working period should be deducted from severance payment without revaluation. Therefore, employers take additional burdens from the transfer because they are paying out a part of the severance payment before the retirement of employees. The additional marginal burden on employers is more than 0.645 under the simple assumptions. On the other hand, employees enjoy more gains. The new method that is Pareto superior to the present system is not to transfer severance payment to National Pension Scheme every year during the working period, but to trasfer the lump-sum amount required by the law at the time of retirement. This leads both employers and employees to be neutral in adopting the transfer and minimizes the welfare loss.

목차

Ⅰ. 序論

Ⅱ. 退職金과 年金制度 運營方式의 比較

Ⅲ. 現行制度의 經濟的 負擔 및 惠澤

Ⅳ. 退職金轉換金制度의 改善方案

Ⅴ. 退職金控除方案에 대한 시뮬레이션

Ⅵ. 結論

參考文獻