公的年金의 効率的 連繫方案에 關한 研究

• 영문명: A Study on the Optimal Integration of Korea’s Public Pension Schemes
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 柳一鎬(Yoo Il-Ho)
• 간행물 정보: 『재정논집』재정논집 제5권, 290~306쪽, 전체 17쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.03.31

영문 초록

With the introduction of the national pension, efficient integration of Korea’s four public pension schemes has been discussed. The main point of such discussions is whether to have a progressive scheme or an income-Proportional one. Under the assumption of a perfect labor market, it has been proved in the income tax literature that the regressive tax scheme with the 0% tax rate to the most able person (person earning highest income) is pareto efficient, if there is an incentive problem in the labor supply. In this paper, a life-cycle model with a linear benefit schedule, when there is uncertainty about future earning ability, is studied. It is proved that second best pension scheme is that having a progressive benefit schedule. This result implies that integration into a progressive pension scheme, like the current national pension, is required not only for efficiency but also for equity.

목차

Ⅰ. 序論

Ⅱ. 公的年金의 所得再分配 役割에 對한 分析

Ⅲ. 우리나라 公的年金間의 連繫方案

Ⅳ. 結論

〈부록〉

〈參考文獻〉