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    Title: 社會保險的世代公平
    Intergenerational Equity of Social Insurance
    Authors: 李宜儒
    Li, Yi Ju
    Contributors: 連賢明
    李宜儒
    Li , Yi Ju
    Keywords: 老年年金
    世代公平
    國民年金
    勞保年金
    退撫制度
    Date: 2016
    Issue Date: 2016-09-01 23:43:36 (UTC+8)
    Abstract: 隨著人口結構老化與平均壽命延長,老年年金給付逐漸形成政府財政隱憂,社會保險將入不敷出、面臨破產。對於改革方案,社會認為沒有解決人口老化財務問題、職業別退休保障不平等、世代負擔不公平的爭議,這些方式只是延後破產年限,最後仍是年輕人承擔後果,現在的年輕人與未來世代的負擔沉重,存在世代不公。本文選擇有年金給付的國民年金、勞工保險年年金給付和軍公教人員退撫制度月退休金做為討論對象,了解在現制下的世代差異,以及根據政府提出的改革方案,分成折現率、月投保薪資、年金給付率、計算倍數和費率五項。結果發現,現制設計確實存在世代不公的現象,老年世代在國民年金、勞保年金、退撫制度領取總金額占繳交總金額是3倍、3倍和5倍,而年輕世代只有1.5倍、1.5倍、2.5倍,社會平均補貼每人60萬元、60萬元、977萬元。並且社會保險對於高所得者補貼高於低所得者,使高所得者老年世代和低所得年輕世代存在雙重世代差距。變數調整結果發現,折現率和年資給付率效果較顯著,而月投保金額、倍數和費率則效果不顯著或是只有年輕世代顯著,加深世代差距。
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    Description: 碩士
    國立政治大學
    財政學系
    102255009
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102255009
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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