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中大台經中心學術研討論文 NO. 2006-0001 JEL分類代碼: J2

勞工退休新制的效率分析

An Efficiency Analysis of Worker’s New Retirement Systems in Taiwan

作 者:
  單驥
陳怡如
宋効剛
Author:
  San, Gee


關鍵字:
  勞工退休金條例、確定提撥制、勞動投入效率
Keyword:
  Labor Retirement Law, defined contribution plan, efficient labor input
語 言:
  中文
建檔日期:
  2006-06-27 20:18:31
備 註:
目前無備註紀錄
內容摘要
  本文結合Lazear(1979、1986)之強制退休理論與退休金給付理論,並配合台灣退休金制度的轉變,瞭解法定退休時點及不同退休金制度之設定,對勞工在職工作時間與人力資本投入所造成的影響。本文發現,員工的起薪水準和薪資調升速度會反向影響強制退休時點。再者,與沒有採行退休金制度時相較,在考慮員工休閒偏好的情況下,勞退舊制會造成員工最適勞動投入選擇的無效率;相對地,在勞退新制之確定提撥制下,強制退休時點設定之早晚,並不會對員工的最適投入選擇產生扭曲。是故,勞退新制之「個人退休金帳戶」的設定,將使勞工的工作投入不受工作轉換及退休時點的影響,且恆為一效率選擇。
Abstract
  By combining Lazear’s (1979、1986) analysis on the theory of pension and retirement as well as the retirement systems which stipulate in relevant labor laws in Taiwan, this paper tries to examine how will different retirement systems in Taiwan affect labor’s duration of service and his on-the-job human capital investment in Taiwan’s labor market. We found that the level of the starting salary and its corresponding wage adjustment pace will inversely affect the date of mandatory retirement. In addition, compare with do not adopt any pension plans, it is also found that the retirement system under the Labor Standards Law would be inefficient in terms of the duration of the service for workers. In contrast, our study found that the retirement system under the newly enacted Labor Retirement Law is really a defined contribution pension plan, as such the date of retirement will not improperly affect labor’s attachment as well as his on-the-job human capital investment. Therefore, the newly introduced personal pension account system under the Labor Retirement Law can be shown to be a more efficient system to Taiwan’s labor market.