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在人口老龄化的压力所推动的养老保险紧缩改革的背景下,在20世纪50年代和60年代确立的加拿大养老保险制度设计,虽然经历了多次改革,但是仍相对完整地保持了下来。本文在介绍加拿大养老保险制度确立、改革过程的基础上,分析了早期制度保持相对不变的原因。由于加拿大养老金及相关的公共支出的水平适中,所以,通过减少养老金支出以缩减财政赤字的潜在贡献就比较有限。同时,养老金融资只是部分地依赖于工薪税,较低水平的工薪税导致改革的阻力较小。最后,公共部门的转移支付的实际再分配效果也导致对该项政策的责难较少。
The design of the Canadian pension insurance system, established in the 1950s and 1960s in the 1950s and 1960s, has undergone several reforms but remained relatively intact in the context of the reform of the pension insurance system driven by the pressure of population aging. Based on the introduction of the establishment of Canadian pension insurance system and its reform process, this article analyzes the reasons why the early system remained relatively unchanged. Because of the modest level of Canadian pension and related public spending, the potential contribution to reducing the fiscal deficit by reducing pension expenditures is limited. At the same time, pension financing is only partly dependent on payroll taxes, while lower-level payroll taxes lead to less resistance to reform. Finally, the actual redistributive effect of transfer payments in the public sector also leads to less blame for this policy.