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Keresetbevallás és nyugdíj - egy elemi modell
[Reporting earnings and pension benefits: an elementary model]

Author

Listed:
  • Simonovits, András

Abstract

Ez az írás a keresetbevallás és a nyugdíj kapcsolatát elemzi egy nagyon egyszerű, elemi modell segítségével. A dolgozók három csoportra oszthatók: 1. a jól kereső- járulékfizetőkre, 2. a jól kereső-járulékkerülőkre (röviden: járulékkerülők) és 3. a rosszul keresőkre. Az alapváltozatban föltesszük, hogy a járulékkerülők eltitkolt keresetük jelentős részét félreteszik idős korukra. Három nyugdíjrendszert hasonlítunk össze: 1. a keresetarányos, 2. az alapnyugdíjjal kiegészített, 3. a rászorultsági nyugdíjjal kiegészített rendszert, ahol a három rendszer mérete azonos. A számítások legfontosabb eredménye: ha a járulékkerülők megkülönböztethetők és kizárhatók, akkor a rászorultsági rendszer jobb, mint az alapnyugdíjas. Az alapmodell feltevéseinek módszeres változtatgatásával igyekszünk letapogatni az állítások robusztusságát. Egy későbbi cikkben a járulékbevallást és a megtakarítást egyéni optimalizálásból vezetjük majd le, ahol a nyugdíjrendszer paraméterértékeit a társadalmi jóléti függvény maximalizálása adja. Journal of Economic Literature (JEL) kód: H55, D91

Suggested Citation

  • 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.
    • Handle: RePEc:ksa:szemle:994
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    References listed on IDEAS

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    1. 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.
    2. 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.

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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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