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Az önkéntes nyugdíjrendszer egy egyszerű modellje
[A simple model of tax-favoured retirement accounts]

Author

Listed:
  • Simonovits, András

Abstract

A "rövidlátó" dolgozókat a kormányzat úgy tudja saját hibájuk ellen megvédeni, hogy kötelező nyugdíjrendszert vezet be, és a takarékos dolgozók érdekében egy önkéntes nyugdíjrendszerrel egészíti ki a kötelező rendszert. Egy nagyon egyszerű modellben, ahol mindkét rendszer nyugdíjai arányosak a befizetésekkel, három szélsőséges rendszert hasonlítunk össze: 1. A tisztán kötelező rendszert; 2. az aszimmetrikus rendszert, ahol csak a takarékosak vesznek részt az önkéntes rendszerben; 3. a szimmetrikus rendszert, amelyben mindkét típus tagjai a keresetükkel arányosan vesznek részt a rendszerben. A társadalmi jóléti függvényt tekintve a szimmetrikus önkéntes rendszer egyaránt felülmúlja a tiszta kötelező és az aszimmetrikus önkéntes rendszert, amelyek viszont nagyjából egyformák.* Journal of Economic Literature (JEL ) kód: H55, D91.

Suggested Citation

  • Simonovits, András, 2009. "Az önkéntes nyugdíjrendszer egy egyszerű modellje [A simple model of tax-favoured retirement accounts]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 851-865.
    • Handle: RePEc:ksa:szemle:1121
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    References listed on IDEAS

    as
    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. Laibson, David, 1998. "Life-cycle consumption and hyperbolic discount functions," European Economic Review, Elsevier, vol. 42(3-5), pages 861-871, May.
    3. Diamond, Peter & Koszegi, Botond, 2003. "Quasi-hyperbolic discounting and retirement," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 1839-1872, September.
    4. Vincze, János & Koltay, Gábor, 2009. "Fogyasztói döntések a viselkedési közgazdaságtan szemszögéből [Consumer decisions from the angle of behavioural economics]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 495-525.
    5. Hans Fehr & Christian Habermann & Fabian Kindermann, 2008. "Tax-Favored Retirement Accounts: Are they Efficient in Increasing Savings and Growth?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 171-198, June.
    6. David A. Wise, 2004. "Introduction to "Perspectives on the Economics of Aging"," NBER Chapters, in: Perspectives on the Economics of Aging, pages 1-16, National Bureau of Economic Research, Inc.
    7. David A. Wise, 2004. "Perspectives on the Economics of Aging," NBER Books, National Bureau of Economic Research, Inc, number wise04-1, July.
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    Citations

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    Cited by:

    1. Simonovits, András & Király, Balázs, 2016. "Megtakarítás és adózás egy önkéntes nyugdíjrendszerben - ágensalapú modellezés [Saving and taxation in a voluntary pension system: Towards an agent-based model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 473-500.
    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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