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作 者:王云多[1]
机构地区:[1]黑龙江大学经济与工商管理学院,哈尔滨150080
出 处:《四川师范大学学报(社会科学版)》2011年第1期56-62,共7页Journal of Sichuan Normal University(Social Sciences Edition)
基 金:国家社会科学基金青年项目"三期居民消费决策影响因素的微观视角研究"(批准号08CJY042)阶段性成果
摘 要:通过分析将家庭组成和生育决策看作内生变量的一个动态世代交叠模型,研究社会保障税率变动对家庭组成和生育决策的影响。结果表明:政府提高社会保障税率和社会保障待遇,将对家庭组成和生育决策产生一定负面影响,而且这些负面影响难以通过家庭内部代际之间和代内之间的转移而完全抵消。文章进一步就我国社会保障税率变动对家庭组成和生育决策的影响做了定量分析,证实社会保障税率的提高抑制了家庭组成和生育行为,并从微观和宏观角度分析了社会保障税率和待遇变动通过家庭组成和生育决策对现实经济的影响。This paper analyzed the effect of social security tax rate changes on family forma- tion and reproductive decision-making from the perspective of family formation and reproductive decision-making behaviors as the endogenous variables in a dynamic overlapping generations mod- el. Results show that the Government increased tax rates and treatment of social security for the family to form and reproductive decision-making have some negative effects and these negative factors can hardly be offset by intergenerational and intra-generational transfer within the family. The paper further does a quantitative analysis of the social security tax rate changes on family formation and reproductive decision-making behaviors, and comes to a conclusion that fertility and marriage rates decreases with the rise of social security tax rates, and that the change of so- cial security tax and benefits has an influence on the actual economic position through family formation and reproductive decision-making behaviors from macro- perspectives and micro-perspectives.
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