摘要
养老保障是调节居民收入差距的一项重要再分配政策,它通过代际与代内再分配效应,能起到减少收入不平等的作用。发达国家的公共养老保障较为有效地降低了基尼系数与贫困率,从实践来看,发达国家运用养老保障缩小收入差距的主要路径包括:设立非缴费型养老保障、社会养老保险保持较高统筹层次、减免低收入群体社会养老保险费、公共养老金采用均等化定额给付方式、养老救助金采用补差式给付模式、第一支柱养老金采用阶梯式递减替代率、设置第一支柱养老金给付额上限、建立第一支柱养老金最低给付保障机制、对公共养老金收入公平课征个人所得税等。我国需要合理借鉴发达国家的相关经验,更好发挥养老保障调节居民收入差距的功能。
Old-age security is an important redistribution policy to reduce income inequality through intergenerational and intragenerational redistributional effect. With public old-age security, de- veloped countries effectively reduces Gini coefficient and poverty rate. From the practice point of view, by taking advantage of old-age security, developed countries narrow residents＇ income gap through ways including： establishing non-contributory pension system, maintain a high pooling level of social pension program, relieving social pension premium for low-income groups, paying quota public pen- sion, compensating the difference between the standard and personal＇ s income in old-age assistance, adopting staged degressive replacement rate in the first pillar pension, setting upper limit for the first pillar pension payment, establishing the first pillar pension minimum payment guarantee mechanism, fairly levying individual income tax on public pension income. China needs to reasonably learn rele- vant experiences from developed countries so that old-age security could play better role in reducing in- come inequality.
出处
《社会科学》
CSSCI
北大核心
2017年第9期42-53,共12页
Journal of Social Sciences
基金
中国经济改革研究基金会招标项目"收入再分配政策的国际比较研究"(项目编号:2016Z005)的阶段性成果
关键词
养老保障
收入差距
发达国家
Old-age security
Income Inequality
Developed Countries
