• •

### 人口老龄化与代际财政不平等——基于代际账户核算法的模拟分析

• 出版日期:2018-01-25 发布日期:2018-01-25

### Population Ageing and Fiscal Inequality among Generations in China: A Simulation Analysis Based on Generational Accounting Method

Gong Feng & Yu Jinliang

• Online:2018-01-25 Published:2018-01-25

Abstract: This paperexplores the relationship between population aging and intergenerational fiscal inequality. The result shows thatthe net tax burden of future generation is much higher than current generation, which indicates that there is severe intergenerational fiscal inequality in china, and the faster the population aging grows, the higher the inequality become. Otherwise,the relationship between population aging and intergenerational fiscal inequality also depends on variation of labor productivity and the discount rate, the high labor productivity growth rate and lowdiscount rate will alleviate the impact of aging on intergenerational fiscal inequality. The policy implications of this paper is the government should gradually opened up the family planning policy, extend the retirement age of the elderly residents and improve labor productivity, to ease the situation of intergenerational fiscal imbalances under the background of aging.