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題 名 | 權利、責任、福利倫理:國民基礎年金補助比例之研究=Rights, Responsibility, and Welfare Ethics: The Optimal Governmental Subsidization in Basic Pension Insurance Program |
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作 者 | 王正; | 書刊名 | 經社法制論叢 |
卷 期 | 22 1998.07[民87.07] |
頁 次 | 頁399-436 |
分類號 | 548.9 |
關鍵詞 | 國民基礎年金; 財務規劃; 社會保險; |
語 文 | 中文(Chinese) |
中文摘要 | 有關社會保險財務規劃之定位,所牽涉的不僅是經濟層面之考量而已,往往政治 、文化乃至於意識型態福利倫理之影響更甚於前者。社會保險就本質而言,無論政府是徵收 「租稅」抑或收取「保費」,皆是全體人民的負擔。惟從經濟資源分配「公平」與「效率」 的角度檢視,租稅與保費在意義上是截然不同的。首先就負擔的公平性而言,必須比較我國 整個租稅體系以及費率結構之間「累進」程度的大小;其中,「保險費」之徵收往往有最低 、最高投保薪資之規定,使得保費之繳納已類似於「人頭稅」,其累進程度往往小於租稅之 課徵。其次就資源使用效率而言,由於現今租稅之徵納「能力原則」較受到重視,形成納稅 者不一定是利益享受者,使得財貨的享有與相對代價的償付之間,兩者並無顯著關聯;而保 費的繳納精神係循「受益原則」,類似市場價格機能,配置效率較高。基於此,如果僅從公 平與效率的角度檢視租稅與保費的配合,焦點仍然是模糊的。最後就理論而言,政府以租稅 補貼年金的保費有其合理性與正當性,年金制度的特色往往能夠從財務面反映出來。惟一般 而言,若補貼之比重超過 50 %以上者,亦即福利之性質(意義)遠超過保險,則需要審慎 考量。因此,問題的關鍵在於保險與福利之間的平衡點在那裡﹖本研究希望對於目前規劃的 基礎年金保險,有關福利部分所佔適當比重之爭議,能在政策論辯上提供更寬廣的思考空間 。提供政府擬定年金保險政策、考慮基礎年金制度的定位,以及訂定國民年金保險法時之參 考。 |
英文摘要 | Although the development and implementation of the national pension system in western countries had existed for quite a long time, it was only known and popular in academic community in Taiwan. After the political election held in 1994, the possible pension benefit came into the minds of the people. While we try to design the financing structure for basic pension insurance program, the funding method has been in dispute. Generally speaking, in reality two types of financing are adopted by most of the countries. One is welfare type which is financed by general texation; and the other one is insurance type which is financed by insurance fee. There is no significant difference between this two methods in terms of total amount payment, but there has been major different impacts on the distribution of economic resource in terms of equity and efficiency. Current issues related to premium subsidies from the government actually reflect the debates between tax financing and premium financing. Put it in another way, the higher the subsidy rate, the stronger the mechanism of tax financing, and the lower the rate, the stronger the mechanism of market power. On the basis of the above argument, this study evaluates current scheme of premium subsidies, and provides a critique on the rationale of governmental subsidization, from the perspective of value judgements and public choice theory. The objective of this paper is to design the better financing method for basic pension insurance program, while take into the consideration of government role in particular. |
本系統中英文摘要資訊取自各篇刊載內容。