CAJ | 학술논문

本文在对OECD国家企业年金优惠政策进行简要评述的基础上，利用26个OECD国家2001-2011年的数据，采用系统GMM方法就税收优惠政策对企业年金发展的影响进行了实证分析。结果显示：年金缴费环节的税收减免政策从增大企业年金税收弹性和减弱交叉税收弹性两方面对企业年金缴费产生了显著的激励作用，另外，我们发现就业率的提高可以有效促进企业年金缴费的增长，而年金账户短期收益、股票收益及社会公共养老支出对企业年金缴费的影响不显著。
본문재대OECD국가기업년금우혜정책진행간요평술적기출상，이용26개OECD국가2001-2011년적수거，채용계통GMM방법취세수우혜정책대기업년금발전적영향진행료실증분석。결과현시：년금격비배절적세수감면정책종증대기업년금세수탄성화감약교차세수탄성량방면대기업년금격비산생료현저적격려작용，령외，아문발현취업솔적제고가이유효촉진기업년금격비적증장，이년금장호단기수익、고표수익급사회공공양로지출대기업년금격비적영향불현저。
This paper gives a brief review of the preferential tax policies concerning enterprise annuity in the OECD coun -tries.An empirical study is then made with GMM method on the basis of data of 26 OECD countries from 2001 to 2011.It is found that tax cut in the contribution stage is a significant incentive for the contribution of enterprise annuity as it both increa -ses the contribution's income elasticity and weakens the contribution's tax elasticity .Moreover , we find that the improved em-ployment index can effectively promote the growth of the contribution while short -term account revenue , stock returns and pub-lic pension spending have no significant influence on the contribution .