実際にこのような対応がなされない大きな理由は、年金と税の所轄官庁が異なることだ。そのため、税で上記の調整を行っても、それに伴う税収は一般財源になってしまい、年金の財政収支が好転するわけではない。そのため、厚生労働省としては、税によってこの問題を解決しようとするインセンティブを持たないのである。
経済的合理性を欠く社会保障一体改革 (via ittm)
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