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Rászorultsági vagy alapnyugdíj? Nyugdíjjóváírás?
[Means-tested or flat pension? Pension credit]

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  • Simonovits, András

Abstract

A nyugdíjrendszer egyik alapvető kérdése az, hogy miképpen kell kiegészíteni a (kereset)arányos rendszer kényszermegtakarítását az időskori szegénység enyhítésére? Mind a rászorultsági, mind az alapnyugdíjrendszernek vannak előnyei és hátrányai, de közös általánosításuk, a (részleges) nyugdíjjóváírás képes ezeket optimalizálni. Ez a járadék két mennyiség maximuma: 1. az alapnyugdíj + a csökkentett arányos nyugdíj és 2. az arányos nyugdíj. A nyugdíjjóváírás elemi modellje attól egyszerű, hogy benne a munkakínálatra és a hagyományos megtakarításra nem hat a nyugdíjrendszer szerkezete. Az optimalizáló modellben a dolgozók nemcsak leszámítolási tényezőjükben különböznek egymástól (mint Feldstein [1987]-ben), de az órabérükben is. Bevezetve a rugalmas munkakínálatot és a progresszív személyi jövedelemadót, megerősítjük Feldstein [1987] eredményét (a rászorultsági rendszer nagyobb társadalmi jólétet nyújt, mint az alapnyugdíj), és kiterjesztjük az elemzést a nyugdíjjóváírásra. Journal of Economics Literatrure (JEL) kód: H55, D91.

Suggested Citation

  • Simonovits, András, 2011. "Rászorultsági vagy alapnyugdíj? Nyugdíjjóváírás? [Means-tested or flat pension? Pension credit]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 301-313.
    • Handle: RePEc:ksa:szemle:1231
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    References listed on IDEAS

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    1. Feldstein, Martin S, 1987. "Should Social Security Benefits Be Means Tested?," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 468-484, June.
    2. Simonovits, András, 2008. "Keresetbevallás és nyugdíj - egy elemi modell [Reporting earnings and pension benefits: an elementary model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 427-440.
    3. James Sefton & Justin vandeVen & Martin Weale, 2008. "Means Testing Retirement Benefits: fostering equity or discouraging savings?," Economic Journal, Royal Economic Society, vol. 118(528), pages 556-590, April.
    4. Barr, Nicholas & Diamond, Peter, 2008. "Reforming Pensions: Principles and Policy Choices," OUP Catalogue, Oxford University Press, number 9780195311303.
    5. Simonovits, András, 2009. "Keresetbevallás és újraelosztás az együttélő nemzedékek modelljében [Underreported earnings and redistribution in the overlapping-generations model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 101-118.
    6. Benczúr, Péter & Benedek, Dóra & Bakos, Péter, 2008. "Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján [The elasticity of taxable income: estimates and flat-tax p," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 733-762.
    7. Hans Fehr & Christian Habermann, 2008. "Risk Sharing and Efficiency Implications of Progressive Pension Arrangements," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 419-443, June.
    8. Clark, Tom & Emmerson, Carl, 2003. "Privatising provision and attacking poverty? The direction of UK Pension Policy under new Labour," Journal of Pension Economics and Finance, Cambridge University Press, vol. 2(1), pages 67-89, March.
    9. Varian, Hal R., 1980. "Redistributive taxation as social insurance," Journal of Public Economics, Elsevier, vol. 14(1), pages 49-68, August.
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    1. Simonovits, András, 2020. "A magyar nyugdíjrendszer középtávú feszültségei [The middle-term tensions of the Hungarian pension system]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 456-473.
    2. Simonovits, András, 2013. "Egyszerű paternalista transzfermodellek családja [A family of simple paternalistic transfer models]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 402-430.

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    More about this item

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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