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日本提高消费税增加公共年金收入研究
引用本文:张玉棉,顾虹.日本提高消费税增加公共年金收入研究[J].日本问题研究,2010,24(2):8-11.
作者姓名:张玉棉  顾虹
作者单位:1. 河北大学,经济学院,河北,保定071002
2. 河北大学,教务处,河北,保定071002
基金项目:河北省社会科学发展项目 
摘    要:日本人口出生率的不断下降和老年人口的不断增加,使公共年金制度的可持续发展遇到巨大挑战。为此,日本政府想通过提高消费税来增加公共年金收入,维持其收支平衡。本文从公共年金的需求弹性特点出发,研究了日本提高消费税的必要性和可行性等,并得出了启示。

关 键 词:公共年金  消费税  需求弹性  保险费  年金给付

A study of Japan's Raising Public Pension Income by Increasing the Consumption Tax for
ZHANG Yu-mian,GU Hong.A study of Japan''s Raising Public Pension Income by Increasing the Consumption Tax for[J].Japan Problem Studies,2010,24(2):8-11.
Authors:ZHANG Yu-mian  GU Hong
Institution:(College of Economics, Hebei University, Baoding , Hebei 071002 ; Dean's Office, Hebei University, Baoding , Hebei 071002)
Abstract:With the declining birth rate and increasing elderly population, the sustainable development of Japan's public pension system faces enormous challenges. For this reason, Japanese government wants to increase the consumption tax to raise public pension income, and balance its income and expenditure. This paper studies the necessity and feasibility of increasing consumption tax on the basis of elasticity of demand in Japan, and gets some inspiration.
Keywords:public pension  consumption tax  elasticity of supply and demand  insurance  pension paying
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