【摘要】：養(yǎng)老保險(xiǎn)的稅收優(yōu)惠政策,是通過(guò)個(gè)人所得稅的減免或延遲繳納,對(duì)消費(fèi)者起到購(gòu)買(mǎi)的激勵(lì)作用。因?yàn)?個(gè)人所得稅能夠?qū)οM(fèi)者工作期和退休期的收入產(chǎn)生影響,進(jìn)而決定商業(yè)養(yǎng)老保險(xiǎn)的購(gòu)買(mǎi)。本文在動(dòng)態(tài)最優(yōu)框架下構(gòu)建個(gè)人終身消費(fèi)的最優(yōu)路徑,以最優(yōu)消費(fèi)來(lái)衡量不同稅收優(yōu)惠模式下的商業(yè)養(yǎng)老保險(xiǎn)的效用。通過(guò)對(duì)比得出,在不同模式下,前端稅率的收入效應(yīng)均大于后端稅率,即前端稅率的大小對(duì)商業(yè)養(yǎng)老保險(xiǎn)的選擇具有決定性的影響;而當(dāng)前后端稅率相同時(shí),在個(gè)人所得稅稅率替代效應(yīng)的影響下,消費(fèi)者更傾向選擇EET模式的商業(yè)養(yǎng)老保險(xiǎn)。
[Abstract]:The tax preferential policy of the old-age insurance, is through the individual income tax relief or the delay payment, plays the incentive role to the consumer. Because individual income tax can influence the income of consumer working period and retirement period, then decide the purchase of commercial old-age insurance. In this paper, the optimal path of personal lifetime consumption is constructed under the dynamic optimal framework, and the utility of commercial endowment insurance under different tax preferential modes is measured by the optimal consumption. Through comparison, the income effect of front-end tax rate is greater than that of back-end tax rate in different modes, that is, the size of front-end tax rate has a decisive effect on the choice of commercial endowment insurance. While the current back-end tax rate is at the same time, under the influence of the substitution effect of individual income tax rate, consumers prefer to choose the commercial old-age insurance model of EET.
【作者單位】： 南開(kāi)大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：中央高�；究蒲袠I(yè)務(wù)跨學(xué)科創(chuàng)新團(tuán)隊(duì)建設(shè)基金資助(項(xiàng)目編號(hào):NKZXTD1103)
【分類(lèi)號(hào)】：F812.42;F842.67

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相關(guān)期刊論文 前4條

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3 景s，

本文編號(hào)：2464704