Using the Generational Accounting Method to Evaluate the Reforms of the Labor Insurance Old-Age Pension Benefit__臺灣人文及社會科學引文索引資料庫

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題名：	Using the Generational Accounting Method to Evaluate the Reforms of the Labor Insurance Old-Age Pension Benefit
書刊名：	財務金融學刊
作者：	詹芳書／李永琮／邱詩怡
作者(外文)：	Chan, Linus Fang-shu／Lee, Yung-tsung／Chiu, Shih-yi
出版日期：	2017
卷期：	25:3
頁次：	頁125-156
主題關鍵詞：	勞工保險；老年年金給付；世代會計法；世代會計選擇權；Labor insurance；Old-age pension benefit；Generation accounting method；Generational account option
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:3 點閱:6

期刊論文
1.	謝宗祐、陳松男(20100600)。Pricing Interest Rate Guarantee Embedded in Defined Contribution Pension Plans under the LIBOR Market Model。財務金融學刊，18(2)，27-64。
2.	Jones, Gavin W.(2007)。Delayed Marriage and Very Low Fertility in Pacific Asia。Population and Development Review，33(3)，453-478。
3.	唐俊華、楊曉文(20120300)。Valuation of Rate of Return Guarantees under a Defined Contribution Pension Plan Considering the Choice of Retirement Age。財務金融學刊，20(1)，91-113。
4.	Whitehouse, Edward、D'Addio, Anna、Chomik, Rafal、Reilly, Andrew(2009)。Two decades of pension reform: What has been achieved and what remains to be done?。The Geneva Papers，34，515-535。
5.	Døskeland, Trond M.、Nordahl, Helge A.(2008)。Intergenerational effects of guaranteed pension contracts。Geneva Risk and Insurance Review，33，19-46。
6.	Hoevenaars, Roy P. M. M.、Ponds, Eduard H. M.(2008)。Valuation of intergenerational transfers in funded collective pension schemes。Insurance: Mathematics and Economics，42，578-593。
7.	Lee, Yung-Tsung、Huang, Li-Ting(2013)。The best claiming time for the old-age annuity benefit of the labor insurance in Taiwan。Journal of Risk Management，15，149-172。
8.	Liu, Steven Z.、Lin, Kung-Cheng(2002)。Fiscal revenue and expenditure and intergenerational fiscal burden in Taiwan: A generational accounting assessment。Taipei Economic Inquiry，38，245-277。
9.	Miao, Jerry C. Y.(2007)。Optimal asset allocations, replacement ratios and guarantee cost for the new labor pension scheme。NTU Management Review，17，69-90。
10.	Wang, Jennifer L.、Yang, Sharon S.、Huang, Hong-Chin、Lee, Yung-Tsung(2007)。Analysis of switch option under new labor pension plan。Journal of Financial Studies，15，1-30。
11.	Yang, Sharon S.、Tang, Daniel C.(2009)。A study of the impact of investment strategies on guaranteed cost and income replacement ratio under Taiwan new labor pension plan。Journal of Financial Studies，17，143-172。
12.	Lee, Ronald D.、Carter, Lawrence R.(1992)。Modeling and Forecasting U.S. Mortality。Journal of the American Statistical Association，87(419)，659-671。
13.	Auerbach, Alan J.、Gokhale, Jagadeesh、Kotlikoff, Laurence J.(1991)。Generational Accounting: A Meaningful Alternative to Deficit Accounting。Tax Policy and the Economy，5，55-110。
14.	Auerbach, Alan J.、Gokhale, Jagadeesh、Kotlikoff, Laurence J.(1994)。Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy。The Journal of Economic Perspectives，8(1)，73-94。

圖書
1.	Auerbach, Alan J.、Kotlikoff, Laurence J.、Leibfritz, Willi(1999)。Generational Accounting around the World。The University of Chicago Press。
2.	McGill, Dan M.、Brown, Kyle N.、Haley, John J.、Schieber, Sylvester J.(2005)。Fundamentals of Private Pensions。Oxford University Press。

其他
1.	Bureau of Labor Insurance(2012)。2012 Labor insurance ordinary accident premium rate actuarial and financial assessment，http://www.bli.gov.tw/sub.aspx?a=LzhYBGgzkNA%3D。
2.	Department of Statistics of the Ministry of the Interior(2015)。2012 Population by Age，http://sowf.moi.gov.tw/stat/year/y02-01.xls。
3.	National Development Council(2014)。Population projection (2014 to 2061)-medium variant，https://www.ndc.gov.tw/News.aspx?n=81ECE65E0F82773F&sms=ED8A185F8C0EAFC5。

圖書論文
1.	Gokhale, Jagadeesh、Smetters, Kent(2006)。Fiscal and generational imbalances: An update。Tax Policy and the Economy。MIT Press。
2.	Kotlikoff, Laurence J.(2002)。Generational policy。Handbook of Public Economics。Amsterdam：North-Holland。

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