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Megtakarítás és adózás egy önkéntes nyugdíjrendszerben - ágensalapú modellezés
[Saving and taxation in a voluntary pension system: Towards an agent-based model]

Author

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  • Simonovits, András
  • Király, Balázs

Abstract

Az önkéntes nyugdíjrendszer működésének modellezésekor egy korábbi tanulmány (Simonovits [2009]) már rámutatott arra, hogy - figyelembe véve a támogatások adóvonzatát - e rendszer gyakran csak egyszerűen a kis keresetű és rövidlátó dolgozók adóját szivattyúzza át a nagy keresetű és előrelátó dolgozókhoz. A főáram kívánalmai szerint a megtakarításokat a különböző mértékben leszámítoló egyének életpálya- hasznosság maximalizálásából vezette le, és a technikai akadályok miatt eltekintett a több évtizedes megtakarítási folyamat idején lehetséges változásoktól. Ebben a cikkben egyszerűbb viselkedési szabályokat feltételezünk, cserében képesek vagyunk a dinamikus vizsgálatokra. Először megelégszünk a globális tanulással, ekkor analitikus eredményeket tudunk bizonyítani. Ha a lokális tanulást is vizsgálni kívánjuk, akkor ágensalapú modellezést kell használnunk, s le kell mondanunk az analitikus eredményekről. Összességében a lokális tanulás tovább javítja a globális tanulást.* Journal of Economic Literature (JEL) kód: H55, D91

Suggested Citation

  • 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.
    • Handle: RePEc:ksa:szemle:1628
    DOI: 10.18414/KSZ.2016.5.473
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    Cited by:

    1. Hosszú, Zsuzsanna & Mérő, Bence, 2017. "Hitelciklusok és anticiklikus tőkepuffer egy ágensalapú keynesi modellben [Credit cycles and the counter-cyclical capital buffer in an agent-based Keynesian model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 457-475.

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    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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