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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/122224

    Title: 應用世代會計法於勞工保險老年年金給付改革政策之評估
    Using the Generational Accounting Method to Evaluate the Reforms of the Labor Insurance Old-Age Pension Benefit
    Authors: 詹芳書
    Chan, Linus Fang-Shu
    Contributors: 風管系
    Keywords: Labor insurance;old-age pension benefit;generation accounting method;generational account option
    Date: 2017-09
    Issue Date: 2019-01-30 17:46:13 (UTC+8)
    Abstract: This study employs the generational accounting method to examine intergenerational transfers when there is a reform on old-age pension benefit of the Labor Insurance in Taiwan. We find that (1) "a decrease of payment salary level," "a decrease of credit of yearly services," or both are beneficial to the younger generations; (2) "accelerating the increase of insurance premium rate" is beneficial to the elder generations; and (3) a reform containing the above-mentioned three approaches is beneficial to the mid-age generations.
    Relation: 財務金融學刊, 25卷3期 , 125- 156
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6545%2fJFS.2017.25(3).4
    DOI: 10.6545/JFS.2017.25(3).4
    Appears in Collections:[風險管理與保險學系 ] 期刊論文

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