摘要
本文借鉴隐含税收理论构建职工养老保险退休激励精算模型,同时利用CFPS(中国家庭追踪调查数据)建立退休决策计量模型,考察我国职工养老保险制度对劳动者提前退休的激励效应。结果表明:养老保险存在显著的提前退休激励,代表性“中人”的最优退休年龄早于53岁;“视同缴费”是促发提前退休激励的重要制度原因;“缴费挤出效应”和“待遇拉动效应”是养老保险诱导劳动者提前退休的两个核心机制;男性、低收入、低教育水平、非党员劳动者面临更强的提前退休激励;降低缴费率、规范养老金增长机制、提高个人账户投资收益率是缓解养老保险制度提前退休激励的有效举措。
This paper draws on the implied tax theory to construct an actuarial model of employee pension insurance retirement incentives,and also uses CFPS(China Household Tracking Studies data)to develop an econometric model of retirement decisions to examine the incentive effects of China's employee pension insurance system on workers'early retirement.The results show that pension insurance has played a significant early retirement incentive effect,there is a significant incentive to retire early,with the optimal retirement age for the representative"middle class"being earlier than 53;the"deemed contribution"is an important institutional incentive to retire early;the"contribution crowding-out effect"and the"treatment pulling-in effect"are the two core mechanisms by which pension insurance induces workers to retire early;male,low-income,low-education,and non-party workers face stronger incentives to retire early;lowering contribution rates,standardizing pension growth mechanisms,and increasing investment returns on individual accounts are effective measures to mitigate early retirement incentives in the pension system.
作者
汪润泉
王永念
Wang Runquan;Wang Yongnian(Institute of Social Security Research,Nanjing University of Finance and Economics,Nanjing 210046,Jiangsu,China;School of Public Management,Nanjing University of Finance and Economics,Nanjing 210046,Jiangsu,China)
出处
《金融发展研究》
北大核心
2022年第1期3-12,共10页
Journal Of Financial Development Research
基金
国家自然科学基金青年项目“高质量发展视角下社会保险费率调整与就业促进的互动机制研究”(71904076)。
关键词
城镇职工养老保险
提前退休
隐含税收
边际隐含税率
endowment insurance for urban workers
early retirement
marginal implicit tax,marginal implicit tax rate
作者简介
汪润泉,男,安徽黄山人,南京财经大学社会保障研究院,经济学博士,研究方向为社会保险与就业;王永念,男,南京财经大学公共管理学院,研究方向为社会保险与就业。
