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博碩士論文 etd-0624105-142355 詳細資訊
Title page for etd-0624105-142355
論文名稱
Title
新舊退休金制度的經濟分析
The Economic Analysis of Both New and Old Pension Systems
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
49
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2005-06-16
繳交日期
Date of Submission
2005-06-24
關鍵字
Keywords
退休金
pension
統計
Statistics
本論文已被瀏覽 5775 次,被下載 35
The thesis/dissertation has been browsed 5775 times, has been downloaded 35 times.
中文摘要
勞工退休金制度之建立是勞工重要的保障制度,所有的國民都將面對退休的問題,因此退休金的設計與勞工退休生活品質息息相關。台灣目前實施的「勞動基準法」,其退休的相關規定讓九成以上的勞工在離開就業市場時領不到公司發給的退休金。因此,政府即將於民國九十四年七月一日實施「勞工退休金條例」,讓勞工退休金一定可以領得到,以進一步確保國民退休後的經濟生活。
因此,「勞工退休金條例」實施後,對個人退休時點的影響效果,實為勞動經濟上的重要課題。本文的主要目的即在針對國內退休金新、舊制對個人退休決策的影響進行理論分析。本文主要是架構於生命週期的概念,將新、舊制退休金之給付方程式帯入勞工之終生預算限制式,基於終生效用極大化的觀點,探討兩種不同制度對勞工退休時點的影響。對於在職的勞工於今年七月一日實施退休金新制後,如何選擇新、舊制,我也進行了分析並提供了一些建議。
Abstract
The setting-up of laborer's retirement system is laborer's important guarantee system. All people will face the question of retiring, so the design of the pension contributions system is closely linked with laborer's retired quality of the life. The relevant regulations of “Labor Standard Law,” what Taiwan implement at present, let laborers be unable to receive the retired pay that the company issued while leaving the labor market. Therefore, the government will implement “Individual Retirement Account System” on July 1 this year soon. It let the retired pay of the laborer can be got and got certainly, in order to guarantee the economic life after people retire.
So, after “Individual Retirement Account System” is implemented, the influence effect of laborer’s retirement decisions is an important topic. The main purpose of this thesis is to carry on theory analysis to the impact on personal retired decision of both new and old retirement system. This problem is analyzed within the framework of a model of intertemporal utility maximization. It is assumed that individuals can either work full time or not work at all. After retirement, they are eligible to receive each period a pension from their company. Besides, to the laborer on the job, how to choose the new and the old system after implementing the new retirement system, I have analyzed and offered some suggestions as well.
目次 Table of Contents
謝辭......................................... I
摘要......................................... II
目錄.........................................III
圖目錄....................................... V
表目錄....................................... VI
第一章 緒論................................. 1
1.1 研究動機與目的.......................... 1
1.2 研究方法與架構.......................... 3
第二章 文獻回顧............................. 4
第三章 理論模型............................. 7
3.1 基本模型與假設.......................... 7
3.2 圖形分析................................ 12
3.3 比較靜態分析............................ 15
3.3.1 財富秉賦的變動........................ 15
3.3.2 所得稅率的變動........................ 18
3.3.3 退休金參數的變動...................... 20
第四章 新、舊退休金制度的理論分析........... 23
4.1 新、舊退休金制度的退休決策.............. 23
4.2 部份分析-勞工選擇新、舊制的依據........ 30
第五章 結論與建議........................... 34
5.1 結論.................................... 34
5.2 建議.................................... 36
附錄一....................................... 37
附錄二....................................... 38
附錄三....................................... 39
附錄四....................................... 40
參考文獻..................................... 41
參考文獻 References
參考文獻
中文參考文獻:
1. 林大鈞 (1999), 「落實勞工退休所得保障制度」,《中國勞工》,995,16–18。
2. 郭永雄 (1999),「勞工退休制度改革之探討」,《中國勞工》,995,6–10。
3. 單驥 (1994),「確定提撥制與確定給付制之比較」,行政院經建會委託研究。
英文參考文獻:
1. Blundell, R., Meghir, C. and Smith, S. (2002), “Pension incentives and the pattern of early retirement,” Economic Journal, 112. c153-c170.
2. Bodie, Z., Marcus, A.J. and Merton, R.C. (1988), “Defined benefit versus defined contribution pension plans : what are the real trade-offs ?,” Pension in the U.S. Economy, p139-162.
3. Burbidge, J.B. and Robb, A.L. (1980), “Pensions and retirement behavior,” The Canadian Journal of Economics, Vol. 13, No. 3, p421-437.
4. Dorsey, S. (1987), “The economic functions of private pensions : an empirical analysis,” Journal of Labor Economics, Vol. 5, No. 4, p171-189.
5. Fields, G.S. and Mitchell, O.S. (1982), “Economic determinants of the optimal retirement age : an empirical investigation,” NBER Working Paper No. 876, p1-27.
6. Gustman, A.L. and Steinmeier, T.L. (1981), “Partial retirement and the analysis of retirement behavior,” NBER Working Paper No. 763, p1-41.
7. Handa, Jagdish (1994), “Discrimination, Retirement and Pensions”.
8. Hurd, M.D. (1997) “The economics of individual aging,” Handbook of Population and Family Economics, Edited by Mark R. Rosenzweing and Oded Stark, Amsterdam: North-Halland.
9. Lazear, E.P. (1986), “Retirement from the labor force,” Handbook of Labor Economics, North-Holland, p305-355.
10. Mitchell, O.S. and Field, G.S. (1984), “The economics of retirement behavior,” Journal of Labor Economics, Vol. 2, No. 1, p84-105.
11. Samwick, A.A. (1998) “New evidence on pensions, social security, and the timing of retirement,” Journal of Public Economics, 70, p207-236.
12. Sheshinski, E. (1977), “A Model of social security and retirement decisions,” NBER Working Paper No. 187, p1-37.
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