摘要
在第一支柱养老金降费和养老金替代率逐年走低的大背景下,维持经济增长与减缓养老金替代率下降成为现阶段提高社会福利的重要课题。本文构建世代交叠一般均衡模型,考察了第三支柱个人养老金对总和养老金替代率等变量的影响。通过数值模拟得到结论:高水平的第一支柱缴费率将制约经济发展水平;保持现有第一支柱缴费比例24%,同时引入第三支柱个人养老金缴费率在4%~26%时,能使总和养老金替代率达到75%~82%。并且,该模型还表明提高第三支柱个人养老金缴费率将提高经济发展水平。因此,逐步降低第一支柱养老金缴费率并加快发展第三支柱个人养老金,有助于提升总和养老金替代率。
With the reduction of the first pillar pension fee and the decline of pension replacement rate over year, maintaining both economic growth and stable pension replacement rate has become an important subject for improving social welfare.This paper constructs a generational overlap general equilibrium model and examines the effects of third-pillar personal pensions on pension replacement rates and other variables.High first-pillar contribution rate was revealed to restrain the level of economic development by numerical simulation.Maintaining the current first-pillar contribution rate of 24%,third-pillar personal pension contribution rate of 4%~26% can lead to pension replacement rate of 75%~82%.Moreover, increasing the third pillar personal pension contribution rate has positive impact on economic development as demonstrated by our model.Therefore, gradually reducing the first-pillar pension contribution rate and accelerating the development of the third-pillar personal pension will improve the total pension replacement rate.
作者
罗浩
周延
LUO Hao;ZHOU Yan
出处
《中央财经大学学报》
CSSCI
北大核心
2022年第11期77-88,共12页
Journal of Central University of Finance & Economics
