The Evaluation Method Of The Redistributive Effects Of Social Security System

Social security theory includes three parts, namely, the theoretical system, the funds operation system and the different types of institutional system. The theoretical system and funds operation system play a supportive role in the theory, and different types of institutional system are all associated with them. There are several models of social security institutional systems in the world. Amongst them, the most operational systems are three. They are the welfare state model, social insurance model and personal savings accumulation model. The representative countries which put these types of social security institutional system into effect are all developed countries.China's social security system had established when the People's Republic of China was founded, before1980China's social security system is "state-unit" model. This is a kind of closed social security model. It can not reflect mutual assistance characteristics of modern social security system. Its own defects and maladaptation to the development and reform of the market, making the social security system of the country has to be adjusted and re-established fundamentally, achieving a new formation of'state-social' model. The reform of the social security system of our country has made some achievements in these years, but the severe external and internal environment determines that the reform will be a prolonged process.In the first part of this thesis, we describe the basic theories of social security and the development of China's social security system, indicating that the development of China's social security system in the21st century will be an arduous task, so there must have detailed planning and proper supervision. This part also shows that during the process of adjustment and reconstruction of social security we can learn from foreign countries and the past experiences of our own.The main goal of this paper is to establish a method to evaluate the income distribution effects of social security systems. The second part of this thesis from Chapter VI is just for this model. Chapter VI uses the personal income tax as a starting point to discuss this model, which is due to that any social security program is similar to the restore of income. Therefore, this method can be used in any social security programs or systems in the evaluation of them. Meanwhile, the chapter also shows that the method can be used to adjust our future income tax. Proper income distribution models are needed for the establishment of social security income distribution evaluation processes as shown in Chapter VI, we study these models in Chapter VII, putting forward several models with high performance and using data from the foreign literature which are wildly used in the research of the models. The applications of the models indicate that the new models are far superior to models in existing literature.