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題 名 | Comparing Cross-National Welfare Effort: Do Tax Expenditure and Welfare Need Matter?=福利投入跨國比較--稅式支出與福利需求會有顯著影響嗎? |
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作 者 | 許博雄; | 書刊名 | 社會政策與社會工作學刊 |
卷 期 | 6:2 2002.12[民91.12] |
頁 次 | 頁65-92 |
分類號 | 548.2 |
關鍵詞 | 福利投入; 社會支出; 稅式支出; 福利需求; Welfare effort; Social expenditure; Tax expenditure; Welfare need; |
語 文 | 英文(English) |
中文摘要 | 政府部門的社會支出佔圈內(民)生產總額的百分比,向來是比較各國福利投入最常用的量數。然而,由於該項量數並未考慮稅式支出與福利需求對社會支出的影響,使得此種跨國比較受到若干質疑。本文嘗試在傳統慣用的量數中,引入這兩項在理論上與福利投入相關的因素,並透過九個已開發國家的社會支出比較,探討這兩項目索與其衍生的修正量數,在跨國研究中的實證效果。結果顯示,這兩項因素與政府部門的社會支出規模(包含或排除教育支出部份),都不具有顯著的統計相關性。使用修正後的兩項量數來分析跨國福利投入,也並未明顯改變傳統比較結束。總之,控制稅式支出與福利需求的跨國差異,在理論上預期會有效改善傳統的福利投入國際比較,但是在本實證研究中,此種效果並不顯著。 |
英文摘要 | Without considering tax expenditure and welfare need, a widely used measure of welfare effort -- government social expenditure as share of gross domestic product (or gross national product) -- has been questioned that it may oversimplify or distort comparative welfare efforts across nations. This study aims to examine the effects of involving the two ignored components in an international comparison. Results show that neither tax expenditure nor welfare need has a strong correlation statistically with social expenditure for nine developed nations in the comparison. Of the alternative measures modified for either component of interest, moreover, none differs significantly from the conventional measure in the appraisal of welfare efforts across nations. The findings remain consistent regardless of the comparison including education expenditure or not. In conclusion, controlling for the discrepancies in tax expenditure and welfare need among nations is considered justifiable in theory to refine the conventional measure of welfare effort in the international comparison; the conceptually expected effect, however, is not significant in this empirical study. |
本系統中英文摘要資訊取自各篇刊載內容。