论文部分内容阅读
投资者是否投资于某类资产不仅取决于投资者对这类资产的投资期限、流动性和利息等因素的偏好,还取决于这类资产的系统性风险和历史业绩。此外,税法对税后投资收益的影响也会决定投资者的投资积极性。大多数OECD国家都为补充养老保险提供了一定程度上的税收优惠,这种税收优惠的收益人或者是基金投资公司,或者是雇主如公司、企业,或者是雇员。不同形式的税收优惠对OECD国家补充养老
Whether an investor invests in a certain type of asset depends not only on the investor’s preference for such investment term, liquidity and interest, but also on the systemic risk and historical performance of such assets. In addition, the impact of tax law on the return on investment after tax will also determine the investor’s enthusiasm for investment. Most OECD countries provide some degree of tax benefits for supplementary endowment insurance. Beneficiaries of such tax benefits are either fund-investing companies or employers such as corporations, corporations, or employees. Different forms of tax incentives supplement OECD countries