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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/22169

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/22169

Title:	全民健康保險保費課徵單位的重分配效果分析
Authors:	周麗芳
Keywords:	全民健康保險;保費課徵單位;論口計費;論被保險人計費
Date:	2000-03
Issue Date:	2009-01-06 15:09:52 (UTC+8)
Abstract:	我國現行全民健康保險保費課徵單位分歧，保險對象保費採論口計費，雇主保費採論被保險人計費，政府保費補貼則採論口與論被保險人兩種方式混合計費。實施現制以來，不滿保費課徵型態的聲音層出不窮，政府也隨之數度修正相關規定；究其原因，主要源於多眷口家庭負擔沈重、被保險人選擇性投保、眷屬依附低投保薪資者投保等問題。本文首先由理論層面探討社會性健康保險保費課徵單位的選擇，進一步分析全民健康保險保費課徵單位的現況與缺失，最後，提出改進建議方案。
Relation:	保險專刊, 59, 1-18
Data Type:	article
Appears in Collections:	[Department of Public Finance] Periodical Articles

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