Transcription of 年金の空洞化問題とその対策 - ipss.go.jp
1 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 .. 64 .. 9 . IRS .. 3 Admini- . stration .. zero tolerance .. CPF . 20 .. 6 . 7 . 12 . 10 .. 3.. 1 .. 8 .. 65 . Spring 2007 No. 158.. 2004 .. NDC .. dual income tax system . 11 .. 2 .. 12 .. OASDI .. OASDI .. 2004 . 150 6640 .. 57 560 . 13 . 970 .. 66.
2 70 .. 14 .. 3 III 2 1 3 .. 15 . 3 .. 20 .. legitimacy .. 16 .. 1 .. 2 . 4 . 3 2001 , B. Zaglmayer 67 . Spring 2007 No. 158. 2005, .. legitimacy . 4 63 . 70 3 15 1999 . 267 . 7 16 CWB. 98 Covered Wage Bill to GDP ECR Effective Contribution 18 Rate CD Contribution Debt Elaine Fultz Tine 9 15 Stanovnik 2004 . 5 98 . 1988 56 . 80 1 Clive Bailey John Turner Contribution Evasion and 30 33 32 Social Security : Cause and Remedies 1997 ILO. 49 67 65 44 2 Clive Bailey John Turner Contribution Evasion in 2001 Social Security Financing 2001 World Development 6 2005 Vol. 29 3 Warren McGillivray Contribution evasion 7 Implications for social security pension scheme 2001. International Social Security Review 4/2001. 8 Peter Barrand, Stanford Ross, 2004 4 Elaine Fultz Tine Stanovnik Collection of Pension 9 Warren McGillivray 2001, Clive Bailey and John Contributions : Trends, Issues, and Ploblems in Central Turner 1997, 2001 Warren McGillivray and Eastern Europe ILO 2004.
3 5 Robert Palacios Montserrat P-Miralles International Patterns of Pension Provision 2000 Social Protection Discussion Paper Series The World Bank 6 Peter Barrand, Stanford Ross, Graham Harrison Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of 10 17 Central and Eastern European Countries 2004. 2 WP/04/237 IMF. 7 Anita Pension System Reforms 2006. Social Protection Discussion Paper The World Bank 11 2002 8 Victor Thuronyi Tax Law Design and Drafting 1996. 12 IMF. 14 15 9 B. Zaglmayer Cooperation 13 Additional Work Is Needed to Determine the Extent of Between Social Security and Tax Agency in Europe Employment Tax Undereporting August 17 2005 2005. Department of Tresury 10 Additional Work Is Needed to Determine the Extent of 14 Warren McGillivray Employment Tax Undereporting August 17 2005. 2001 Department of Tresury 11 2004 7. 27 . 12 . 2005 47 . 13 . 68 .. 14 14 12 . 2004 . 15 . 69.
