政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/32354
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32354


    Title: 政府政策對失業保險信託基金餘額之影響─以美國為例
    Authors: 秦可欣
    Contributors: 何怡澄
    秦可欣
    Keywords: 失業保險信託基金
    最高成本乘數
    失業保費
    失業給付
    調整機制
    Date: 2004
    Issue Date: 2009-09-14 13:43:40 (UTC+8)
    Abstract: 本文主要在探討政府如何透過各種不同的政策，來影響失業保險信託基金的調整機制，使失業保險信託基金於高失業率的經濟蕭條期不須向外借款。所得到的結果是，平均保費收入因為經驗費率制的採行，所以調整機制效果明顯。另外給付率水準亦具有調整機制，此點表示給付率水準的多寡決定於基金的餘額水準，且其效果也非常顯著；而失業給付期間則是不具有調整機制，其效果不是絶對顯著。另外每週實際領取失業給付人數占每週失業人數之比例以及攸關給付人數的行政行為變數，則都顯示州政府會預先訂定較嚴苛的給付條件和審慎行政行為來減少給付支出，而非隨著基金餘額大小來調整其給付條件和行政行為。除此之外，所在的區域位置以及政府的政黨屬性確實也都會對基金餘額多寡造成影響。整體而言，目前避免基金餘額過低、發生赤字而需要借款的機制，政府傾向由給付與收入兩面一起著手，而給付面主要是以資格的限制來減少支出。
    Reference: 一.中文部分
    1.陳聽安、張慶輝、鄭文輝（1996），失業保險及其與商業保險事業發展之關係，財團法人保險事業發展中心委託研究報告。
    二.英文部分
    1. Eaton, T. V. and J. R. Nofsinger (2004), “The Effect of Financial Constraints and Political Pressure on The Management of Public Pension Plans.” Journal of Accounting and Public Policy, 23:3 , pp. 161-189.
    2. Goss, E. and J. Knudsen (1999), “Evaluation of Solvency Standards for State Unemployment Insurance Trust Funds,” Public Budgeting & Finance, 19:4, pp. 3-20.
    3. Lackman, C.and A. Valz (1988), “Risk Funding of Unemployment Insurance: An Econometric Approach.” Interfaces, 18:2, pp64-71.
    4. Mandy, D. M. (1989), “Forecasting Unemployment Insurance Trust Funds: The Case of Tennessee.” International Journal of Forecasting, 5:3, pp.381-391.
    5. O’Leary, C. J. and S.A. Wandner (1997), Unemployment Insurance in the United States- Analysis of Policy Issues, Michigan: W.E. Upjohn Institute for Employment Research.
    6. Vroman, Wayne (2001), “Low Benefit Recipiency in State Unemployment Insurance Programs,” ETA Occasional Paper.
    7. Vroman, Wayne (2003), “Unemployment Insurance Trust Fund Adequacy in Montana,” The Urban Institute.
    8. Vroman, Wayne (1996), “An Analysis of Unemployment Insurance Financing in Washington,” The Urban Institute.
    9. Wandner, S.A. and A. Stettner (2000), “Why Are Many Jobless Workers Not Applying for Benefits?” Monthly Labor Review, 123:6, pp. 21-32.
    10. Wandner, S. A. and T. Stengle (1997), “Unemployment Insurance: Measuring Who Receives It,” Monthly Labor Review, 120:7, pp.15-24.
    Description: 碩士
    國立政治大學
    財政研究所
    92255008
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0922550081
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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