sciresНаучные исследования экономического факультета. Электронный журналScientific Research of Faculty of Economics. Electronic Journal2078-3809Moscow State University10.38050/2078-3809-2025-17-3-53-84scires-400Research ArticleМАТЕМАТИЧЕСКИЕ И СТАТИСТИЧЕСКИЕ МЕТОДЫMATHEMATICAL AND STATISTICAL METHODSОптимальное налогообложение и пенсионные системы в моделях перекрывающихся поколенийOptimal Taxation and Pension Systems in Overlapping Generations ModelsЗамниусА. В.ZamniusA. V.

Замниус Алексей Васильевич, аспирант, экономический факультет, научный сотрудник, лаборатория математического моделирования экономических процессов

г. Москва

Alexey V. Zamnius, Postgraduate student, Faculty of Economics

Moscow

zamnius@iep.ruШпилеваяА. Е.ShpilevayaA. E.

Шпилевая Ангелина Евгеньевна, научный сотрудник, лаборатория математического моделирования экономических процессов, старший преподаватель, кафедра моделирования и системного анализа

г. Москва

Angelina E. Shpilevaya, Researcher

Moscow

angelina.shpilevaya@gmail.comМГУ имени М.В. Ломоносова; Институт экономической политики имени Е.Т. ГайдараРоссияLomonosov Moscow State University; Gaidar Institute for Economic PolicyRussian FederationИнститут экономической политики имени Е.Т. Гайдара; Финансовый университет при Правительстве Российской ФедерацииРоссияGaidar Institute for Economic Policy; Financial University under the Government of the Russian FederationRussian Federation2025161120251735384Copyright © Замниус А.В., Шпилевая А.Е., 20252025Замниус А.В., Шпилевая А.Е.Zamnius A.V., Shpilevaya A.E.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://scires.elpub.ru/jour/article/view/400

В работе систематизируется опыт построения моделей общего равновесия в контексте оптимального налогообложения и пенсионных систем. Актуальность исследования обусловливается, с одной стороны, современными демографическими тенденциями и уже проводящимися реформами в России, а с другой – недостаточной разработанностью этих тем в отечественной литературе. Показано, что, во-первых, величина эластичности предложения труда может в значительной степени повлиять не только на размер оптимального подоходного налога, но и на сам тип шкалы налогообложения. Во-вторых, в условиях растущей с возрастом эластичности предложения труда обложение налогом доходов от капитала вместо труда может приводить к увеличению общественного благосостояния. В-третьих, если несклонные к риску индивиды существуют в условиях неопределенности, система социального обеспечения может приносить полезность индивидам, частично заменяя отсутствующие страховые рынки. Наконец, если экономика динамически неэффективна, распределительная пенсионная система позволяет справиться с проблемой перенакопления. На основе проведенного обзора приводится ряд специфических элементов, которые модель общего равновесия для России должна учитывать.

In this article, we systematize the papers devoted to the development of general equilibrium models in the context of optimal taxation and pension systems. In the first part of the article, we will discuss the key principles of optimal taxation and the results obtained on the basis of general equilibrium models. We then look at the design of different pension systems, the problems associated with the transition between systems, and the role of the pension system in the context of absent or imperfect financial markets. As part of the review, it was shown that, firstly, the size of the elasticity of labor supply can significantly affect not only the size of the optimal income tax, but also the type of taxation scale itself. Second, the key driver of a positive tax on capital is the increasing elasticity of labor supply with age. Third, if risk-averse individuals exist under conditions of uncertainty, which can take the form of systematic and idiosyncratic risks, the welfare system can provide benefits to individuals by partly replacing the missing insurance markets. Finally, if the economy is dynamically inefficient, a pay-as-you-go pension system can deal with the problem of overaccumulation.

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The authors declare that there are no conflicts of interest present.