There are two labor insurance pension systems running in Taiwan at this moment in time; the labor insurance pension runs by the government, and the labor standards law pension system both old and new systems are the responsibility of the private companies. The labor insurance pension was introduced in 1950. Through the years due to the population ageing; people are living longer and having fewer children, the rapid changes of economy and etc. the original lump sum pension is no longer enough to sustain a standard of living for the worker-retirees. Moreover, the rate of the labor turnover is high for the reason that the majority of Taiwanese private companies are small to medium enterprises with the average life expectancy of around 13 years only. Therefore most of the workers who work for the private companies are not qualified to claim pensions after their retirements although they are covered by the labor standards law pension scheme. The pension provision intends to prevent poverty in old age but under this circumstance those retirees are not having their financial security in the old age and are creating social issues. To reinstate this issue, the labor insurance pension system has carried out by the government in January 2009, after a major update of the labor standards law pension system in July 2005, the method of repayment has changed from the defined benefit plan to the defined contribution plan in addition to allowing the qualifying years carry forward to the new employers when the workers change jobs. Furthermore, the pension repayment is revolutionized from a single lump sum payment to an individual retirement account system complemented by monthly repayments. All of these changes are to secure the worker-retirees financially in their old age. The objectives of this study disclose the transformations of the labor retirement insurance pension systems in Taiwan and the existing modification of the Labor Insurance Act, the benefits of the Labor Standards Act pension system along with the revised Labor Pension Act. A few important factors below have been concluded in this study after analysed the revise of pension benefits systems: First of all, the repayment has changed from a single lump sum payment to monthly repayments. Secondly, the method of repayment has changed from the defined benefit plan to the defined contribution plan. Finally is to determine who are safeguarded? The protection of the social insurance is not only for the small specific groups of people but the majority of individuals. As a result, nowadays the labor pension benefits systems in Taiwan have achieved the task of securing a standard living for the retired workers. The concept of this study is to learn the affect of the changing of the economic climate and increased life expectancy on the possible forthcoming pension¡¦s crisis followed by constructive proposals to anticipate the existing labor insurance pension systems meet the needs of the worker-retirees and achieve the objectives of sustainable management of the pension systems and maintain a secured society in Taiwan.

中國大陸於1997年向全國推廣個人帳戶制和社會統籌制相結合的養老保險制度。該個人帳戶制度缺乏互濟性，運行效果不彰，又復有空帳運轉、基金挪用等問題。本文利用文獻分析法，欲探究中國大陸養老保險個人帳戶法制之形成過程。養老保險個人帳戶制的改革是國有企業改革、市場經濟體制改革、世界銀行、新自由主義思潮和媒體宣傳、學界背書等因素共同作用的結果。累積式個人帳戶制度一定程度達到了減輕國有企業責任和國家財政負擔、處理通貨膨脹和累積資本的目的，卻缺乏共濟性，無法因應通貨膨脹風險，暴露國民於老年經濟風險之中。未來中國大陸養老保險之改革應回復保障老年經濟安全之主要目標，將個人帳戶制從基本養老保險層次分離，健全社會保險法制，方符合社會保險之理念，保障公民社會安全權。 / It’s in 1997 that mainland of China decides to promote the pension insurance system which has been combined between the individual retirement account and PAYG nationwide. There are some problems existing in such an IRA system such as the lacks of the mutuality, the unsatisfying operation effect, and the operation of the empty account as well as fund misappropriation. With the adoption of the literature analysis method, this paper aims to explore the formation process of mainland China IRA legal system of pension insurance. The reform of IRA system of pension insurance serves as the result of the joint action of numerous factors such as state-owned enterprise reform, market economy system reform, World Bank and neo-liberalism and media propaganda as well as academic endorsement. To some extent, the cumulative IRA has reached the goal of alleviating the responsibility of state-owned enterprises and the financial burden of the State, as well as dealing with inflation and accumulating capital. However, its lacks of the mutuality and inability to deal with the inflation risk will expose the citizens to the risk of the old economy. Therefore, in the future, the reform of pension insurance in mainland China should insist the main goal of guaranteeing the old-age economic security so as to not only separate IRA from basic pension insurance, but also perfect the social insurance legal system, and in such way it will conform to the concept of social insurance and guarantee the citizen's right to social security.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal. / In Canada taxpayers have an opportunity to save on their taxes through a program entitled the Registered Retirement Saving Plan, one of the most important tax deferred savings vehicles offered. RRSPs were first introduced in Canada in 1957. The contribution limits were increased substantially in the early 1970s, and RRSPs were widely promoted. Since then, they have become a prominent form of Canadian saving. RRSP contributions now exceed the total of employee and employer contributions to employer-provided pension plans (Revenue Canada, Tax Statistics on Individuals, Edition 1998). The RRSP option is especially attractive considering that the Canada Pension Plan, historically responsible for providing retirement benefits to all Canadians over age 65 when they retire, is in a precarious situation due to demographic changes. These factors would have us believe that a large number of Canadians take advantage of the RRSP program to save on their taxes, as well as to assure their old ages with a sufficient level of wealth. In fact, only one-third of Canadian families ^A4^o had access to the RRSP option contributed to such a plan in 1997 (Globe and Mail, March 1998, Calculations using data from Statistics Canada). u This paper describes a model for predicting the outcome of the RRSP decision making process for households. In this paper, we will explore a two-equation model for estimating households' behavior toward the decision to contribute in a RRSP and the amount of contribution. Our approach will integrate two groups of characteristics of households : one being demographic with age, gender, family size, location, education, and marital status and the other being financial with income, pension, debt and non liquid assets. We expect our empirical results to be consistent with previous researches based on the Individual Retirement Account (IRA), the American alter ego of the Canadian Registered Retirement Saving Plan (RRSP). 0 The main purpose of this paper is to develop a model that demonstrates a framework of Canadian households' behavior regarding their decisions to contribute to their own retirement wealth. It is still very early to draw conclusions about the households decisions and behaviors because the government is stilt very present as a source of retirement income. However, it is helpful to observe contemporary trends in order to determine the means of improving the information given to the general population regarding RRSPs.