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    Title: 我國社會保險重分配效果於不同教育程度之影響
    Authors: 蕭茜文
    Contributors: 何怡澄
    蕭茜文
    Keywords: 社會保險
    所得重分配
    累進效果
    水平不公平
    所得重排序
    social insurance
    income redistribution
    vertical effect
    horizon inequity
    reranking effect
    Date: 2005
    Issue Date: 2009-09-14 13:39:15 (UTC+8)
    Abstract: 社會保險制度(social insurance)是社會安全制度(social security)的重心，也是現今政府為了增進民生福祉、促進社會安全的重要環節。我國的社會保險制度自民國三十九年開辦勞工保險，至今已歷經五十六年。社會保險制度具有諸多的功能，其中一項重要的功能便是所得重分配(income redistribution)，亦即政府可以利用租稅以外的社會保險制度，來改善國民所得分配不平均之問題，以達公平的目標。

    在測度所得不均等程度方面，最普遍用來衡量的指標便是吉尼係數 (Gini coefficient)，亦即我們可以從吉尼係數的變動來看出所得重分配變動的情形。另外，多數的學者以往只從垂直與水平兩效果著手來衡量所得重分配，但本文採用Aronson、Johnson與Lambert於1994年提出的AJL計算模型，將所得重分配效果拆解更細，除了拆解出垂直效果與水平效果外，還多了重排序效果。

    由於現今國人受教育的機會愈來愈普遍，有不少學者利用人力資本論(human capital theory)與篩選理論(screening theory)來說明教育與所得之間的關係。這二種理論均認為薪資與教育程度呈現正向關係，因此，教育程度愈高者，所得水準通常會愈高，教育程度愈低者，所得水準通常會愈低，使得教育程度成為所得差異的來源之一。故透過社會保險的施行，能使高所得者與低所得者之間進行所得重分配。此外，隨著經濟發展層次之提昇，使得薪資所得佔總所得的比重日益增加，因此，透過受教育機會的擴大及國民教育品質的提昇，也會造成所得更均等地分配。

    而本文正是以教育程度別與社會保險為出發點，來探討我國社會保險的所得重分配效果是否在不同教育程度下會有所影響。本文的資料來源為行政院主計處之「家庭收支調查報告」，實證年度為民國85年至91年。綜合本文中第二章到第五章的分析，對於民國85年至91年社會保險實施情形的所得重分配效果所得到的結論如下：

    一、從民國85至91年之各年「全年」的所得重分配效果分解中發現，每年的所得重分配效果皆為正數，代表社會保險具有所得重分配的功能。若將重分配效果拆解成垂直、水平、重排序三種效果，則發現垂直效果占了重分配總效果大部分的比例，且重排序效果大於水平效果，但由於水平與重排序兩效果的比重不高，故我國的社會保險仍然是具有改善所得分配的功能。

    二、若進一步把各年的所得重分配以教育程度分成「國小及以下」、「國中」、「高中職」、「大專及以上」四類來重新檢視社會保險的重分配效果，則發現教育程度愈低者愈能因為社會保險制度的施行而使所得分配改善。

    三、在上述四種教育程度分類下，所得重分配效果中除了垂直效果與重排序效果有大幅變動外，水平效果所占的比例甚低，且其變動幅度不大，因此我們可以說，社會保險的實施所帶來的水平不公平甚低。
    Social insurance is the core of social security, and is also the important link for the government to improve the welfare of people. Social insurance has many function, the most important is that it can redistribute people’s income. Therefore, the government can use social insurance to achieve the goal of equity.

    In the aspect of measuring the inequity, the most popular index is Gini coefficient. Lots of scholars decompose the income redistribution effect into two parts-vertical effect and horizontal effect. Unlike previous, I use AJL model to analyze the income redistribution of social insurance. In other words, AJL model decompose the income redistribution into there parts-vertical effect, horizontal effect and reranking effect.

    Because of the popular of education, people can accept education easily. Lots of scholars use “Human capital theory” and “Screening theory” to explain the relations between education and income. They point out that when a person have a high education then he will get a high payment.

    Therefore, this thesis is based on education and is arguing the distribution function of social insurance. The results are as follow：

    First, the social insurance system of Taiwan stills has the function of redistributing people’s income. Second, the people in the lower layer of education usually can redistribute their income by means of social insurance. Finally, the horizon inequity is few in reality.
    Reference: 一、國內部分
    吳家聲 (1986)，台灣地區個人薪資決定因素分析，《台灣銀行季刊》，37卷，4期，頁175-217。
    吳家聲與游孟龍 (1994)，教育程度與工資差異之分析，《勞資關係論叢》，第2期，頁27-53。
    林嬌能 (1992)，《社會保險之所得重分配效果初探》，國立政治大學財政研究所碩士論文。
    柯木興 (1995)，《社會保險》，中國社會保險學會，三民書局總經銷。
    徐偉初 (2005)，《財政學》，華泰文化事業股份有限公司。
    梁正德 (2004)，《全民健保財務負擔公平性衡量之探討》，國立中正大學社會福利研究所博士論文。
    郭婉容 (1976)，臺灣所得分配之過去與展望，《臺灣所得分配論文集》，台北市：聯經出版社。
    陳憶芬 (1997)，教育與所得關係的探討-人力資本論與文憑篩選說之解釋，《教育研究》，第5期，頁41-53。
    黃登興 (1990)，《全民健康保險的最適財源》，台北市 : 行政院經濟建設委員會。
    蓋浙生 (1986)，《教育財政學》，台北：東華書局股份有限公司。
    蔡宏昭 (1990)，《社會福利政策-福利與經濟的整合》，台北：桂冠圖書公司。
    劉正（1999），學校教育對台灣勞動市場的重要性：人力資本或文憑主義？《台灣教育社會學論壇之論文集》，台北：國立師範大學。
    二、國外部分
    Aronson, J.R. and P.J. Lambert (1994), “Decomposing the Gini Coefficient to Reveal Vertical, Horizontal, and Reranking Effects of Income Taxation,” National Tax Journal, 47(2), 293-294.
    Aronson, J.R., Johnson, P. and P.J. Lambert (1994), “Redistributive Effect and Unequal Tax Treatment,” Economic Journal, 104, 262-270.
    Atkinson, A.B. (1970), “On the Measurement of Inequiality,” Journal of Economic Theory, 2, 244-263.
    Atkinson, A.B. (1980), “Horizontal Equity and the Distribution of the Tax Burden,” in Aaron, H. and M. Boskin (ed.), The Economics of Taxation, The Brookings Instirution, 3-18.
    Becker G.S. (1975), Human Capital: A Theoretical and Empirical Analysis, With Special Reference to Education, 2nd. Chicago: University of Chicago Press.
    Buhmann, B.L., Rainwater, G. Schmaus and T.M. Smeeding (1988), “Equivalence Scales, Well-Being, inequity, and Poverty: Sensitivity Estimates Across Ten Countries Using the Luxembourg income Study (LIS) Database,” Review of Income and Wealth, 34, 155-142.
    Hannu Uusitalo (1985), “Redistribution and Equality in the Welfare State: An Effort to Interpret the Major Findings of Research on the Redistributive Effects of the Welfare State,” European Sociological Review, 1(2), 163-176.
    Jenkins, S.P. (1988), “Calculating Income Distribution Indices from Micro Data,” National Tax Journal, 61, 139-142.
    Kakwani, N.C. (1977a), “Measurement of Tax Progressivity: An International Comparison,” The Economic Journal, 87, 71-80.
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    Musgrave, R.A. and T. Thin (1948), “Income Tax Progression 1929-48,” The Journal of Political Economy, 56, 498-514.
    Plotnick, Robert (1981), “A Measure of Horizontal Inequity,” Review of Economics and Statistics, 63, 283-288.
    Plotnick, Robert (1982), “The Concept and Measurement of Horizontal Inequity,” Journal of Public Economics, 17(3), 373-391.
    Psacharopoulos, G. and E. Velez (1992), “Schooling, Ability, and Earning in Colombia, 1988,” Economic Development and Cultural Change, 3, 629-644.
    Rejda, G.E., (1999), Social Insurance and Economic Security, 6th ed, Prentice-Hall.
    Spence (1973), “Job Market Signaling,” Quarterly Journal of Economics, 87, 355-374.
    Suits, D.B.,(1974), “Measurement of Tax Progressivity,” American Economic Review, 67,747-752.
    Thomas Janoski (1987), “Social Insurance in Transition: An Economic Analysis,” Contemporary Sociology, 16(3), 381-382.
    Description: 碩士
    國立政治大學
    財政研究所
    93255012
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093255012
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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