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70歳現役社会の実現に向けて : 在職年金減額制度と失業保険制度の再検討

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  • 高山, 憲之

Abstract

・60歳台前半の退職者が65歳到達後に仕事へ復帰することは皆無に近い・在職年金減額分は繰り下げても戻らない。この取り扱いを知っている人は今のところ少ない・65歳以降の在職年金減額は、働いて年金制度に貢献しつづけている人を不当にも冷遇しており、働き方に中立的ではない。くわえて、所得項目の違いに対しても中立的でなく、さらに、保険原理にも反している・65歳以降の在職年金減額制度を今後どうするのかという問題は、その雇用阻害効果の有無にあくまでもこだわるのか、それとも、中立性違反や保険原理背反の是正を政策的に重視するのか、によって対応が異なる・失業保険は 65歳直前の退職を誘発している・給与所得控除と公的年金等控除を高齢の被用者にダブル適用することは寛大にすぎる

Suggested Citation

  • 高山, 憲之, 2020. "70歳現役社会の実現に向けて : 在職年金減額制度と失業保険制度の再検討," CIS Discussion paper series 686, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:cisdps:686
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