頁籤選單縮合
題 名 | 退休保障與香港政府財政 |
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作 者 | 鄧樹雄; | 書刊名 | 香港社會科學學報 |
卷 期 | 3 民83.春 |
頁 次 | 頁167-186 |
分類號 | 544.83、544.83 |
關鍵詞 | 香港政府; 財政; 退休保障; |
語 文 | 中文(Chinese) |
英文摘要 | The hong Kong Government announced in late 1993 a policy statement establishing the "Old Age Pension Scheme" (OAPS in short). The OAPS is a pay-as-you-go social insurance scheme with contributions by both employers and employees. The Hong Kong Government is unwilling to make any contribution to the OAPS arguing that it would impose a heavy financial burden on the public offers such that, low tax-rate policy would be unable to maintain. On the other hand, the general public and the Legislative Council have expressed doubts on the appropriateness of the OAPS, arguing that contribution to the OAPS is equivalent to paying a social security tax. Ironically, the public finance factor is the common denominator either in supporting or rejecting the OAPS. This paper argues the redistributive effect of the OAPS is compatible with the equity objective of the Hong Kong tax system and the making contribution from general revenue to the OAPS is acceptable. This paper also demonstrates that having achieved a satisfactory level of fiscal reserves and equipped with significant tax capacity, the Hong Kong Government has the financial resources to support retirement protection in Hong Kong. |
本系統中英文摘要資訊取自各篇刊載內容。