日本提高消费税增加公共年金收入研究  

A study of Japan's Raising Public Pension Income by Increasing the Consumption Tax for

作　　者：张玉棉[1] 顾虹[2] 

机构地区：[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

出　　处：《日本问题研究》2010年第2期8-11,共4页Japanese Research

基　　金：河北省社会科学发展项目(200903032)

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。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.

关 键 词：公共年金 消费税 需求弹性 保险费 年金给付 

分 类 号：F8[经济管理]