税收优惠养老保险模式的最优选择——基于个人所得税税率的效应分析
发布时间：2019-04-24 19:08
【摘要】：养老保险的税收优惠政策,是通过个人所得税的减免或延迟缴纳,对消费者起到购买的激励作用。因为,个人所得税能够对消费者工作期和退休期的收入产生影响,进而决定商业养老保险的购买。本文在动态最优框架下构建个人终身消费的最优路径,以最优消费来衡量不同税收优惠模式下的商业养老保险的效用。通过对比得出,在不同模式下,前端税率的收入效应均大于后端税率,即前端税率的大小对商业养老保险的选择具有决定性的影响;而当前后端税率相同时,在个人所得税税率替代效应的影响下,消费者更倾向选择EET模式的商业养老保险。
[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.
【作者单位】： 南开大学经济学院;
【基金】：中央高校基本科研业务跨学科创新团队建设基金资助(项目编号:NKZXTD1103)
【分类号】：F812.42;F842.67
[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.
【作者单位】： 南开大学经济学院;
【基金】：中央高校基本科研业务跨学科创新团队建设基金资助(项目编号:NKZXTD1103)
【分类号】：F812.42;F842.67
【参考文献】
相关期刊论文 前4条
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3 景s，
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