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Title	Integration of Pension, Assistance and Taxation: How to Balance Insurance Role with Redistribution Role
Creator	Creator Name Tanaka, Hideaki Tanaka, Hideaki 田中, 秀明田中, 秀明タナカ, ヒデアキタナカ, ヒデアキ Affiliation Affiliation Name Hitotsubashi University
Editor	Contributor Name 世代間問題研究プロジェクト（世代間問題の経済分析） = Economic Analysis of Intergenerational Issues, Project on Intergenerational Equity
Editor	Contributor Name 一橋大学経済研究所世代間問題研究機構 = Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University
Key Word	universal pension
	social insurance
	integration
	public assistance
	taxation on pension
JEL	H24
	H55
	I38
	J26
Abstract	The Pension Reform 2004 in Japan has fixed the schedule of contribution hike until 2017 and incorporated a, mechanism of maintaining the financial sustainability of pension funds to some extent. However, there still, remain a lot of problems including unequal burden-sharing, unqualified pensioners, old-age poverty and, missing of contribution records. These problems are fundamentally originated in the structure of Japanese, pension systems which are divided into several occupational groups. Firstly, this paper addresses the Japanese, pension system is "inefficient" in terms of both smoothing income (insurance role) and providing adequate, income (redistribution role), although the overall income level of Japanese elderly relative to young workers is, better than that of the OECD average. Secondly, the paper reveals this inefficiency derives from, fragmentations within pension systems, between pension and public assistance, and between pension and, taxation. Finally, the paper argues the urgency of integration of relevant provisions for ensuring old-age, income security in the context of rapid change in economic and social circumstances and discusses major issuesin proposing several alternatives for integration with reference to major OECD countries' experiences.
Description	This paper was originally presented at the Tokyo Meeting for ESRI (Economic and Social Research Institute, Cabinet Office) International Collaboration Projects 2007, March 4&5 2008.
Description	April 1, 2008 -- p. 1
Publisher	Institute of Economic Research, Hitotsubashi University
Issued Date	2008-04
Language	English(eng)
Resource Type	technical report
Version Type	VoR
Is Part OfRelation -	Related Title PIE/CIS Discussion Paper ; No. 370
Relation	Related Identifier URI http://cis.ier.hit-u.ac.jp/English/
Relation	Related Identifier URI http://www.ier.hit-u.ac.jp/pie/stage2/Japanese/
Number of Pages	85
Sponsorship	科学研究費補助金（特別推進研究） = Grant-in-Aid for Specially Promoted Research
Appears in Collections	PIE/CIS Discussion paper
URL	https://hdl.handle.net/10086/15726