@article{oai:iuk-repo.repo.nii.ac.jp:00001304,
 author = {イケダ, リョウイチ and 池田, 亮一 and Ikeda,  Ryoichi},
 journal = {鹿児島国際大学大学院学術論集, The IUK graduate school journal},
 month = {Nov},
 note = {application/pdf, Several scholars have suggested that pension should be financed by consumption taxes. However, Prof. Yoshikazu Kenjoh of Keio Gijuku University suggests that this is not practical because of the transition process and the existence of several people without a pension. Consumption tax based pension is desirable because, in the long run, people will be entitled to a pension. However, there is a difference between desirability and feasibility. This study investigates the transition dynamics (transition process) from premium based pension schemes to consumption tax based pension schemes using computer simulation with the Gauss-Seidel method. Many extant studies do not consider such transition dynamics. Additionally, the present study also examines the relationship between public pension schemes and structural unemployment.
In line with some previous studies, the results of the present study showed that, in the long run, the utility of a representative household increases with the enhancement of per capita capital stock and reduction of structural unemployment.
However, in the transition dynamics process, the utility of an individual whose old-age period coincides with the time of the scheme change will decrease significantly until it reaches an unsustainable level. In conclusion, changes to pension schemes are matters of extreme sensitivity and must be dealt with care., 論文(Article)},
 pages = {33--39},
 title = {年金の消費税方式化と構造的失業},
 volume = {12},
 year = {2020}
}