Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/32314
|
| Title: | 我國社會保險所得重分配效果於不同職業別之影響 |
| Authors: | 楊媛棋 |
| Contributors: | 何怡澄
楊媛棋 |
| Keywords: | 所得重分配
社會保險
職業
AJL模型 |
| Date: | 2005 |
| Issue Date: | 2009-09-14 13:38:59 (UTC+8) |
| Abstract: | 從社會福利角度出發，所謂公平，必須具有縮小貧富差距功能；效率，指的是以最少經費達到最大效果，本文將著重公平面探討，著眼於社會保險在不同職業之所得重分配差異改善情形。本文利用約當規模概念將各家戶人口單位化為齊一後，進行原始所得及加計社會保險淨收益所得計算，並使用AJL模型將垂直效果、水平效果、重排序效果自重分配效果中分離，透過實證觀察，社會保險制度於不同職域保險別是否具有改善原始所得不均情況。
本文主要目的有二：(1)分析社會保險所得重分配效果於各職域別內是否具有改善所得不均功能；(2)以年為單位，分析社會保險是否確實受益於經濟弱勢族群。實證研究發現，以各職域保險別觀察，勞保(產業工人)、勞保(漁業人口)、農保、未參加家戶具有正向所得重分配功能；公保、軍保、勞保(雇主)、勞保(受雇者)家戶具有反重分配功能，且社會保險制度實施於原始所得較高的投保別具有「利富」傾向，對於原始所得較低之投保別，則具有「利貧」效果。整體而言，我國社會保險制度在不同職域保險別上具有改善所得不均功能。
In this paper, we will aim at the view of equity and find if social insurance in different vocations have improved income redistribution. We use the concept of equivalence scale factor to adjust family size and follow AJL model to calculate the vertical effect, horizontal effect and reranking effect.
For the purpose of this paper, we want to know if social insurance improves to decrease income inequity in different vocations and to examine if family with weaker economic status would get more benefit from social insurance.
We find that : (1) Family of Labor Insurance (members of an occupational union and fishermen)、Peasant Health Insurance and no enter any insurance in social insurance system have positive income distribution effect; family of Civil Servant Insurance, Military Insurance, Labor Insurance (employers and workers) have negative income distribution effect. (2) Social insurance in lower level insurance category has great redistribution effect, but it is fault in higher level insurance category. |
| Reference: | 一、國內部分
中央信託局網頁 (2005)，www.ctoc.com.tw
勞工保險局網頁 (2005)，www.bli.gov.tw
行政院主計處，《中華民國台灣地區家庭收支調查報告》，2004年。
李金桐 (1989)，《我國社會保險制度與社會保險支出之研究》，行政院研究發展考核委員會。
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。
吳忠吉，成之約，辛炳隆 (1995)，《勞動經濟學》，台北，空大。
林金源，朱雲鵬 (2003)，《移轉所得對台灣所得分配的影響》，人文及社會科學集刊，15：3，頁501-538。
柯木興 (2002)，《社會保險》，台北：中國社會保險學會。
周國瑞 (2005)，《台灣社會保險制度之實證研究－財富重分配效果分析》，臺大管理論叢，15：2，頁43-70。
曾妙慧 (2002)，《社會安全與社會保險》，台北：華泰。
鄭淑如，饒志堅 (2001)，《我國政府社會福利支出對家庭所得分配之影響》，主計月報，第548期，頁71-81。
鄭清霞，鄭文輝 (2005)，《我國社會保險被保險人財務負擔與政府補助之探討》，台灣社會福利學刊，4：1，頁51-94。
劉瑞文 (2001)，《產業結構變遷對國內就業與所得分配的影響》，經濟論文叢刊，29：2，頁203-233。
饒志堅 (1997)，《由家庭收支資料探討賦稅與社會福利支出對所得分配之影響》，主計月報，第502期，頁43-52。
二、國外部分
Aronson, J. R., and P. J. Lambert, (1993), “Inequality Decomposition Analysis and the Gini Coefficient Revisited,” The Economic Journal, 103, 1221-1227.
Aronson, J. R., and P. J. Lambert, (1994), “Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation,” National Tax Journal, 47, 273-294.
Aronson, J. R., P. Johnson, and P. J. Lambert, (1994), “Redistributive Effect and Unequal Income Tax Treatment,” The Economic Journal, 104, 262-270.
Atkinson, A. B., (1980), “Horizontal Equity and the Distribution of the Tax Burden,” The Economic of Taxation,in H. Aaron and M. J. Boskin ed., Washington: Brookings Institution.
Benabou, R., (2000), “Unequal Societies: Income Distribution and the Social Contract,” The American Economic Review, 90, 96-129.
Brittain, J. A., (1971), “The Incidence of Social Security Payroll Taxes,” The American Economic Review, 61(1), 110-125.
Brown, H. G., (1924), The Economics of Taxation, New York.
Brown, R. L., (1997), “Social Security: Regressive or Progressive?” North American Actuarial Journal, 2(2), 1-33.
Buhmann, B., Rainwater, L., Schmauss, G., and Smeeding, T., (1988), “Equivalence scales, well-being, inequality and poverty: sensitivity estimates across 10 countries using the LIS database,” Review of Income and Wealth, 34, 115-142.
Cutler, D. M., and R. Johnson, (2004), “The Birth and Growth of the Social Insurance State: Explaining Old Age and Medical Insurance Across Countries,” Public choice, 120, 87-121.
de Beyer, J., and J. B. Knight, (1989), “The Role Occupation in the Determination of Wages,” Oxford Economic Papers, New Series, 41, 3, 595-618.
Ehrenbery, R., and R. S. Smith, (1997), “Modern Labor Economics- Theory and Public Policy,” Mass: Addison-Wesley.
Feldstein, M., (1976), “On The Theory of Tax Reform,” Journal of Public Economics, 6, 77-104.
Friedman, M., (1965), “Transfer Payments and the Social Security System,” The Conference Board Record, New York, 11, 7-10.
Hindriks, J., and P. de Donder, (2003), “The Politics of Redistributive Social Insurance,” Jounral of Public Economics, 87, 2639-2660.
Kakwani, N.C., (1976), “Measurement of Tax Progressivity: An International Comparison,” The Economic Journal, 87, 71-80.
Kakwani, N.C., (1977), ”Application of Lorenz Curves in Economic Analysis,” Econometrica, 45, 719-727.
Kakwani, N.C., (1980), “Income inequality and Poverty: Methods of estimation and policy Applications,” Oxford University Press.
Kakwani, N.C., (1984), “on the Measurement of Tax Progressivity and Redistributive Effect of Taxes with Applications to Horizontal and Vertical Equity,” Advances in Econometrics, 3, 149-168.
Khetan, C. P., and S. N. Poddar, (1976), “Measurement of Income Tax Progression in a Growing Economy: The Canadian Experience,” Canadian Journal of Economy, 56, 498-514.
Kiefer, D. W., (1984), “Distributional Tax Progressivity Indexes,” National Tax Journal, XXXVII, 497-511.
Kumar, P., and M. L. Coates, (1982), “Occupational Earnings, Compensating Differentials, and Human Capital: An Empirical Study,” The Canadian Journal of Economics, 15(3), 442-457.
Lambert, P. J., and I. Urban, (2005), “Redistribution, Horizontal Inequity and Reranking: How to Measure Them Properly,” Scholarsbank Uoregon Edu.
Lorwin, V. R., (1952), “France: History of Trade Union Developments,” Comparative Labor Movements, in W. Galenson ed., New York.
Meltzer, A. H., and S. F. Richard, (1983), “Test of a Rational Theory of the Size of Government,” Public Choice, 41, 403-418.
Moene, K. O., and M. Wallerstein, (2001), “Inequality, Social Insurance, and Redistribution,” American Political Science Review, 95, 859-874.
Musgrave, R. A., and T. Thin, (1948), “Income Tax Progression 1929-1948,” Journal of Political Economy, 56, 498-514.
O’Higgins, M., G. Schmaus, and G.. Stephenson, (1990), “Income Distribution and Redistribution: A Microdata Analysis for Seven Countries,” in O’Higgins M., T. M. Smeeding, and L. Rainwater ed., Poverty, Inequality and Income Distribution in Comparative Perspective, Washington, D.C..
Pechman, J. A., and B. A. Okner, (1974), “Who Bears The Tax Burden? ” The Brookings Institution, Washington, D. C..
Plotnick, R., (1981), “A Measure of Horizontal Inequity,” The Review of Economics and Statistics, 63(2), 283-288.
Rejda, G.. E., (1988), Social Insurance and Economic Security, Englewood Cliffs, N. J. : Prentice-Hall, Inc.
Shah, A., (1983), “Professional Earnings in the United Kingdom,” Economica, New Series, 50, 200, 451-462.
Stolzenberg, R. M., (1975), “Occupations, Labor Markets and the Process of Wage Attainment,” American Sociological Review, 40, 5, 645-665.
Stewart, M. B., (1977), “The Determinants of Earnings in Britain: An Occupation-specific Approach,” Discussion Paper No. 4, Centre for Labour Economics, London School of Economics.
Suit, D. B., (1977), “Measurement of Tax Progressivity,” American Economic Review, 67, 747-752.
Wagstaff, A., and E. van Doorslaer, (1997), “Progressivity, Horizontal Equity and Reranking in Health Care Finance: A Decomposition Analysis for the Netherlands,” Journal of Health Economics, 16, 499-516.
Wagstaff, A., and E. van Doorslaer et al., (1999), “Equity in the Finance of Health Care: Some Further International Comparisons,” Journal of Health Economics, 18, 263-290.
Warr, P., (1982), “Pareto Optimal Redistribution and Private Charity,” Journal of Public Economics,19, 131-138. |
| Description: | 碩士
國立政治大學
財政研究所
93255006
94 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093255006 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| index.html | 0Kb | HTML2 | 621 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
