年金の空洞化問題とその対策 - ipss.go.jp
ILO ISSA . . . . Contribution Evasion . Contribution Avoidance . 3 . . 3 . . . . . . I II . I L O I S S A . WORLD BANK IMF . . Clive Bailey and John Turner 1997, 2001, Warren McGillivray 2001 . . . . 19 . 1. . . 1 . . Contribution Evasion . . Contribution Avoidance . . . 60 . . . . underreport . . delinquent, remittance . . informal work . . . . . . . . . . . 2. . . . . . . . . . . compliance cost . . attitude . . 3 . violation cost . . . . . . . . . 61 . Spring 2007 No. 158. reputational risk . . . . 3 . . . 3. . . . . . . . . . . . . . myopia . . . 2 . . . . . . Kranken Kasse . . 3 . . . . . . . . . 62 . . . . . . . . . . 4. . . . . . . . III . . . . and 1997, 2001, Warren McGillivray 2001 . . . . . . 1. . . . . . . 2 . . . . 3 4 . 63 . Spring 2007 No. 158. . . Structure of Social Security . . . . Tying Benefits to Contribution . . . 70 . . . . . . . 4 5 . . . 2. . 2003 . 3 . . 1 . . . . . 2 . . . Collection System . . . . 6 . . . . compliance cost.
– 60 – 年金の空洞化問題とその対策 －ilo、issaの議論から－ 清水時彦 特集：先進各国の年金改革の視点 要約
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