Doctoral Research in Taxation.
本文通过微观模拟模型，比较当前综合私人养老金税收补贴与三种基准方案，评估其能否为各阶层工人提供充足的退休收入。
Abstract This article discusses Doctoral research in taxation. The purpose of this study is to determine the effectiveness of the current integrated private pension tax subsidy in providing adequate retirement income to all classes of workers. Effectiveness is determined by comparing the current integrated subsidy to three benchmarks. One is a tax subsidy that is proportional to wage income. The second benchmark is a modified integrated tax subsidy proposed by President Jimmy Carter in 1978. The final benchmark is a subsidy designed to provide private pension retirement income that, when combined with a retiree's other sources of income, will enable him or her to maintain a preretirement standard of living. These comparisons are made using an empirical-based microsimulation model. Actual integrated and nonintegrated pension plan benefit formulas are programmed into the model. The actual integrated plans also are converted to plans that are proportional to wage income and plans that would meet the 1978 proposal.