税收递延型养老储蓄将如何影响常规储蓄、消费和投资——来自问卷调查的证据

发布时间：2018-07-01 09:10

本文选题：税延型养老储蓄(TDAs) + 常规储蓄　；参考：《金融研究》2012年11期

【摘要】：税收递延型养老储蓄(TDAs)是一种广泛流行于发达国家的成熟补充养老储蓄品种,其对常规储蓄、消费和投资带来的影响被持续关注。本文以问卷数据为基础,通过Logistic回归分析试图揭示纳税人特质对其认缴TDAs的影响。结果表明:总体上选择参与的概率约为65%,文化程度或专业知识对其有显著影响;参与者中,选择储蓄替代的概率远超选择消费和投资替代的概率;认缴者年龄越大、文化程度和收入越高则选择储蓄替代的概率越大;女性相对于男性而言会更多地倾向于通过减少消费和投资来参加TDAs;未婚者相对已婚者、任职于国企的认缴者更多地倾向于储蓄替代;储蓄动机方面,别无其他投资渠道或技巧及预防性储蓄对选择储蓄替代有着关键性的影响。
[Abstract]:Tax deferred old-age savings (TDAs) is a kind of mature supplementary old-age savings widely popular in developed countries. Its influence on conventional savings, consumption and investment has been paid more and more attention. Based on the questionnaire data, this paper attempts to reveal the effect of taxpayer characteristics on TDAs subscription through Logistic regression analysis. The results show that the probability of choosing participation is about 65%, and the degree of education or professional knowledge has a significant influence on it; among the participants, the probability of choosing the substitution of savings is far greater than the probability of choosing the substitution of consumption and investment, and the older the subscriber is, The higher the level of education and income, the more likely they are to choose savings as an alternative; women tend to participate in TDAss by reducing consumption and investment more than men; and unmarried people are more likely to be married. The subscribers who work in the state-owned enterprises tend to be more inclined to the savings substitution; there are no other investment channels or skills and precautionary savings have a key impact on the choice of savings substitution in terms of savings motivation.
【作者单位】：复旦大学经济学院;
【基金】：国家社会科学重大项目(11&ZD073) 教育部人文社会科学青年基金项目(11YJC790254) 复旦大学“985工程”三期整体推进社会科学研究重点项目(2011SHKXZD004)的资助
【分类号】：F830.48;F224

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