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題名 臺灣社會保險所得重分配效果於不同城鄉間之影響
作者 簡雅惠
貢獻者 何怡澄
簡雅惠
關鍵詞 社會保險
所得重分配
吉尼係數法
變異係數法
Social Insurance
Income Redistribution
Gini Coefficient method
Coefficient of Variation method
日期 2005
上傳時間 18-Sep-2009 10:59:26 (UTC+8)
摘要 社會安全制度,以社會保險及公共救助為主體,兩者之中尤以社會保險為骨幹,社會保險通常扮演著重要的角色。當中一項重要的功能即為所得(財富)重分配功能,亦即政府借助社會保險之力,達成安定經濟社會與改善國民所得分配不均,以達公平之目標。
本文在實證方法上採用「吉尼係數法」與「變異係數法」來計算社會保險的所得重分配效果。利用民國八十五年至民國九十一年行政院主計處「中華民國臺灣地區家庭收支調查報告」之調查資料,探討臺灣地區所得分配不均度上升的原因是否來自於城鄉差異,其次是社會保險政策對於平衡城鄉差距是否有助益。
為了衡量社會保險的所得重分配效果是否會因城鄉發展程度之不同而有所差異,將臺灣地區內之城市分為都市、城鎮及鄉村三級,其分層標準係依照行政院主計處「中華民國臺灣地區家庭收支調查報告」之標準分類。本研究以城鄉別與社會保險為研究主軸,探討臺灣社會保險的所得重分配效果是否在不同城鄉間會有所影響。
綜合研究結果及分析,對於民國八十五至九十一年社會保險實施的所得重分配效果所得到的結論為:1.臺灣地區自民國八十五年後無論是區分層級或整體所得分配效果上的吉尼係數均有逐漸縮小的趨勢,代表政府對於平均所得分配之努力是有所成效的。2.在吉尼係數法下,除了「都市層」外,社會保險實施後「城鎮層」、「鄉村層」與整體所得分配效果的吉尼係數值均高於較社會保險實施前,顯示社會保險政策在平衡城鄉所得差異上的力量似乎薄弱了些。3.在變異係數法下,無論是分層效果或是整體效果實施社會保險後整體的所得分配平均化力量均減弱,故社會保險政策在平均所得分配的效果上似乎沒有達到預期的成效。4.綜合上述兩種方法,除了吉尼係數法下的「都市層」有達成社會保險的所得重分配效果外,吉尼係數法與變異係數法的其他層級和整體效果分析均顯示出實施社會保險未達成所得重分配的效果。
Social insurance and public rescue are two main components of social security system. Especially, social insurance is also the skeleton of social security system, which has many important functions, one of which is improving the inequity of people’s income assignment. It means that the government redistributes people’s income through social insurance to achieve the goal of equity and further to stabilize economic society.
This article uses the data of "Republic of China Taiwan area family budget survey reported", which comes from 1996 to 2002 Directorate-General of Budget, Accounting and Statistics, Executive Yuan, R.O.C.(Taiwan), as investigation material. We calculate the income redistribution effect of social insurance by means of "Gini Coefficient method" and "Coefficient of Variation method". This article has two issues, one of which discusses whether the income inequality in Taiwan does come from the difference between city and countryside. The other one is the benefit of social security policy to balance of disparity of city and countryside.
In order to assess whether the income redistribution effects of social security has the difference between cities, we divide the cities in Taiwan into three groups: metropolis, countries and villages, according to standard classification of the investigation material. We use difference between cities and social insurance as two axes of our study to evaluate the effect of income redistribution between different cities.
To the effect of social insurance on income redistribution from 1996 to 2002, our study has following findings. First, regardless of classification or summation analysis, the Gini coefficient of income redistribution was gradually reducing from 1996 to 2002. This means that income redistribution policy of government is effective. Second, in Gini Coefficient method, country group and village group had higher Gini Coefficient than before executing social insurance policy. The conclusion shows the influence of social insurance was still not efficient. Third, in Coefficient of Variation method, classification and summation analysis both revealed income redistribution was weaker than before executing social insurance policy, so the policy did not achieve the expected effect. From the above findings, although the metropolis group in Coefficient method did improve income redistribution, other analysis did not achieve the goal of income redistribution.
參考文獻 一、中文部份:
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。
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),501-538。
林秋發、黃美玲 (1994),《台灣省所得收入者所得分配之研究》,國立屏東商專學報,2,19-58。
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。
康國瑞 (1979),《社會保險》,黎明文化事業公司。
張珮甄(1994),《公平、效率及社會福利:以台灣實證為例》,逢甲大學財稅研究所碩士論文。
曹添旺(1978),《分組資料與家庭所得不均度的關係》,台灣所得分配會議,頁71-106,台北市:中央研究院經濟研究所。
曹添旺 (1996),《台灣家庭所得不均度的分解與變化試析》,人文及社會科學集刊,8(2),181-219。
梁憲初、冉永萍(1997),《社會保險》,五南圖書出版公司。
郭婉容(1978),《台灣的都市化與所得分配》,台灣所得分配會議,頁 475-489,台北市:中央研究院經濟研究所。
曾妙慧(2002),《社會安全與社會保險》,華泰文化事業公司。
劉宇晴(2005),《低收入戶生活扶助對台灣各縣市所得分配的影響》,國立政治大學財政研究所碩士論文。
蔡宏昭(1990),《社會福利政策-福利與經濟的整合》,桂冠圖書公司。
鄭淑如、饒志堅(2001),《臺灣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。
邊裕淵 (1979),《台灣所得分配之研究》,台北市:中央研究院三民主義研究所。
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。
英文部分:
Aronson, J. R. and P.J. Lambert (1993), “Inequality Decomposition Analysis and The Gini Coefficient Revisited,” The Economic Journal, 103, 1221-1227.
___________________________(1994), “Decomposing the Gini Coefficient to Reveal Vertical, Horizontal, and Reranking Effects of Income Taxation,” National Tax Journal, 47(2), 273-294
Aronson, J. R., Johnson, P. and P. J. Lambert(1994),“Redistributive Effect and Unequal Tax Treatment,” The Economic Journal, 104, 262-270.
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, 115-142.
Dickey, H. (2001), “Regional Earnings Inequality in Great Britain: A Decomposition Analysis,” Regional Studies, 35(7), 605-612
Huang, J. T., C. C. Kuo, and A. P. Kao (2003), “The Inequality of Regional Economic Development in China between 1991 and 2001,” Journal of Chinese Economic and Business Studies, 1(3), 273-285
Kakwani, N. C.(1977a), “Measurement of Tax Progressivity:An International Comparison,” The Economic Journal, 87, 71-80.
______________ (1977b), “Applications of Lorenz Curves in Economic Analysis,” Econometrica, 45, 719-727.
Kim, E. and Y. H. Jeong(2003), “Decomposition of Regional Income Inequality in Korea,” The Review of Regional Studies, 33(3), 313-327.
Kuznets, S.(1955), “Economic Growth and Income Inequality,” The American Economic Review, 45(1), 1-28.
Moene, K. O., and M. Wallerstein(2001), “Inequality, Social Insurance, and Redistribution,” American Political Science Review, 95, 859-874.
Molina D. J. and J. Peach(2005), “Mexico’s Changing Distribution of Income?” Journal of Economic Issues, 39(2), 419-427.
Plotnick, R.,(1981), “A Measure of Horizontal Inequality”, The Review of Economics and Statistics, 63(2), 283-288.
Suits, D. B.,(1977), “Measurement of Tax Progressivity,” American Economic Review, 67, 747-752.
Tadjoeddin, M. Z., W. I. Suharyo, and S. Mishra(2001), “Regional Disparity and Vertical Conflict in Indonesia,” Journal of the Asia Pacific Economy, 6(3), 284-304.
Yang, D. T. (1999), “Urban-Biased Policies and Rising Income Inequality in China,” Income Distribution in China, 89(2), 306-310.
Yao, S., Z. Zhang, and G. Feng (2005), “Rural-Urban and Regional Inequality in Output , Income and Consumption in China under Economic Reforms,” Journal of Economic Studies, 32(1), 4-24.
描述 碩士
國立政治大學
財政研究所
94255016
94
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094255016
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.author (Authors) 簡雅惠zh_TW
dc.creator (作者) 簡雅惠zh_TW
dc.date (日期) 2005en_US
dc.date.accessioned 18-Sep-2009 10:59:26 (UTC+8)-
dc.date.available 18-Sep-2009 10:59:26 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 10:59:26 (UTC+8)-
dc.identifier (Other Identifiers) G0094255016en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/34713-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 94255016zh_TW
dc.description (描述) 94zh_TW
dc.description.abstract (摘要) 社會安全制度,以社會保險及公共救助為主體,兩者之中尤以社會保險為骨幹,社會保險通常扮演著重要的角色。當中一項重要的功能即為所得(財富)重分配功能,亦即政府借助社會保險之力,達成安定經濟社會與改善國民所得分配不均,以達公平之目標。
本文在實證方法上採用「吉尼係數法」與「變異係數法」來計算社會保險的所得重分配效果。利用民國八十五年至民國九十一年行政院主計處「中華民國臺灣地區家庭收支調查報告」之調查資料,探討臺灣地區所得分配不均度上升的原因是否來自於城鄉差異,其次是社會保險政策對於平衡城鄉差距是否有助益。
為了衡量社會保險的所得重分配效果是否會因城鄉發展程度之不同而有所差異,將臺灣地區內之城市分為都市、城鎮及鄉村三級,其分層標準係依照行政院主計處「中華民國臺灣地區家庭收支調查報告」之標準分類。本研究以城鄉別與社會保險為研究主軸,探討臺灣社會保險的所得重分配效果是否在不同城鄉間會有所影響。
綜合研究結果及分析,對於民國八十五至九十一年社會保險實施的所得重分配效果所得到的結論為:1.臺灣地區自民國八十五年後無論是區分層級或整體所得分配效果上的吉尼係數均有逐漸縮小的趨勢,代表政府對於平均所得分配之努力是有所成效的。2.在吉尼係數法下,除了「都市層」外,社會保險實施後「城鎮層」、「鄉村層」與整體所得分配效果的吉尼係數值均高於較社會保險實施前,顯示社會保險政策在平衡城鄉所得差異上的力量似乎薄弱了些。3.在變異係數法下,無論是分層效果或是整體效果實施社會保險後整體的所得分配平均化力量均減弱,故社會保險政策在平均所得分配的效果上似乎沒有達到預期的成效。4.綜合上述兩種方法,除了吉尼係數法下的「都市層」有達成社會保險的所得重分配效果外,吉尼係數法與變異係數法的其他層級和整體效果分析均顯示出實施社會保險未達成所得重分配的效果。
zh_TW
dc.description.abstract (摘要) Social insurance and public rescue are two main components of social security system. Especially, social insurance is also the skeleton of social security system, which has many important functions, one of which is improving the inequity of people’s income assignment. It means that the government redistributes people’s income through social insurance to achieve the goal of equity and further to stabilize economic society.
This article uses the data of "Republic of China Taiwan area family budget survey reported", which comes from 1996 to 2002 Directorate-General of Budget, Accounting and Statistics, Executive Yuan, R.O.C.(Taiwan), as investigation material. We calculate the income redistribution effect of social insurance by means of "Gini Coefficient method" and "Coefficient of Variation method". This article has two issues, one of which discusses whether the income inequality in Taiwan does come from the difference between city and countryside. The other one is the benefit of social security policy to balance of disparity of city and countryside.
In order to assess whether the income redistribution effects of social security has the difference between cities, we divide the cities in Taiwan into three groups: metropolis, countries and villages, according to standard classification of the investigation material. We use difference between cities and social insurance as two axes of our study to evaluate the effect of income redistribution between different cities.
To the effect of social insurance on income redistribution from 1996 to 2002, our study has following findings. First, regardless of classification or summation analysis, the Gini coefficient of income redistribution was gradually reducing from 1996 to 2002. This means that income redistribution policy of government is effective. Second, in Gini Coefficient method, country group and village group had higher Gini Coefficient than before executing social insurance policy. The conclusion shows the influence of social insurance was still not efficient. Third, in Coefficient of Variation method, classification and summation analysis both revealed income redistribution was weaker than before executing social insurance policy, so the policy did not achieve the expected effect. From the above findings, although the metropolis group in Coefficient method did improve income redistribution, other analysis did not achieve the goal of income redistribution.
en_US
dc.description.tableofcontents 第一章 緒論...............................................1
第一節 研究目的與動機......................................1
第二節 研究方法與範圍......................................3
第三節 研究架構...........................................5
第二章 文獻回顧...........................................6
第一節 臺灣具有所得重分配功能的社會保險政策...................6
第二節 社會保險與所得重分配功能.............................13
第三節 衡量城鄉所得分配差異之相關文獻.......................17
第四節 衡量所得分配相關指標分析.............................22
第三章 研究方法...........................................29
第一節 吉尼係數與變異係數法模型介紹.........................29
第二節 家戶均等規模調整....................................35
第四章 實證過程分析.......................................37
第一節 實證架構...........................................37
第二節 資料來源與資料處理..................................38
第三節 統計概況...........................................43
第五章 實證結果...........................................47
第一節 社會保險所得重分配效果:吉尼係數法....................47
第二節 社會保險所得重分配效果:變異係數法....................51
第三節 小結..............................................67
第六章 結論與建議.........................................68
第一節 結論..............................................68
第二節 研究限制與建議.....................................73
參考文獻...................................................75
附錄一 各年度都市化分層敘述統計.............................78
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094255016en_US
dc.subject (關鍵詞) 社會保險zh_TW
dc.subject (關鍵詞) 所得重分配zh_TW
dc.subject (關鍵詞) 吉尼係數法zh_TW
dc.subject (關鍵詞) 變異係數法zh_TW
dc.subject (關鍵詞) Social Insuranceen_US
dc.subject (關鍵詞) Income Redistributionen_US
dc.subject (關鍵詞) Gini Coefficient methoden_US
dc.subject (關鍵詞) Coefficient of Variation methoden_US
dc.title (題名) 臺灣社會保險所得重分配效果於不同城鄉間之影響zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部份:zh_TW
dc.relation.reference (參考文獻) 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。zh_TW
dc.relation.reference (參考文獻) 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),501-538。zh_TW
dc.relation.reference (參考文獻) 林秋發、黃美玲 (1994),《台灣省所得收入者所得分配之研究》,國立屏東商專學報,2,19-58。zh_TW
dc.relation.reference (參考文獻) 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。zh_TW
dc.relation.reference (參考文獻) 柯木興(1995),《社會保險》,中國社會保險學會,三民書局總經銷。zh_TW
dc.relation.reference (參考文獻) 康國瑞 (1979),《社會保險》,黎明文化事業公司。zh_TW
dc.relation.reference (參考文獻) 張珮甄(1994),《公平、效率及社會福利:以台灣實證為例》,逢甲大學財稅研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 曹添旺(1978),《分組資料與家庭所得不均度的關係》,台灣所得分配會議,頁71-106,台北市:中央研究院經濟研究所。zh_TW
dc.relation.reference (參考文獻) 曹添旺 (1996),《台灣家庭所得不均度的分解與變化試析》,人文及社會科學集刊,8(2),181-219。zh_TW
dc.relation.reference (參考文獻) 梁憲初、冉永萍(1997),《社會保險》,五南圖書出版公司。zh_TW
dc.relation.reference (參考文獻) 郭婉容(1978),《台灣的都市化與所得分配》,台灣所得分配會議,頁 475-489,台北市:中央研究院經濟研究所。zh_TW
dc.relation.reference (參考文獻) 曾妙慧(2002),《社會安全與社會保險》,華泰文化事業公司。zh_TW
dc.relation.reference (參考文獻) 劉宇晴(2005),《低收入戶生活扶助對台灣各縣市所得分配的影響》,國立政治大學財政研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 蔡宏昭(1990),《社會福利政策-福利與經濟的整合》,桂冠圖書公司。zh_TW
dc.relation.reference (參考文獻) 鄭淑如、饒志堅(2001),《臺灣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。zh_TW
dc.relation.reference (參考文獻) 邊裕淵 (1979),《台灣所得分配之研究》,台北市:中央研究院三民主義研究所。zh_TW
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