高齢者の就業行動と年金資産
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概要
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This paper analyses the effect of employment behavior of old-age pensioners on pension wealth. Currently, employee pension benefits in Japan depend on the period of employment and wage profile. However, if pensioners have been employed at a private firm, benefits may be suspended partially or fully according to wage level. Thus, the public employee pension plan in Japan is not neutral in regard to employment behavior. To analyze the above issue, this paper estimates differences in pension wealth resulting from differences in employment behavior after the mandatory retirement age using cohort data. The analysis shows that solely in terms of pension wealth, people derive the most advantage from mandatory retirement, but if considered in terms of aggregate income including: pension wealth, wages, and social insurance contributions, people derive the most advantage from continued employment.
- 関西学院大学の論文
- 2005-12-20