Since the Taiwan government implemented the National Pension System on October 1, 2008, its old-age pension has established a social insurance system as its main support type. However, farmers' old-age pensions were not included in this program, but rather were allocated as a non-contributory benefit. This 20-year scheme was disbursed universally for 16 years; however, for the last four years, the welfare allowance has been modified into a means-tested program. This study examined the type and sustainability of this non-contributory welfare benefit, using the time series analysis method to forecast future financial expenditures. The monthly spending data on the old-age farmers welfare allowance program from January 2007 to April 2015 were collected from the Bureau of Labor Insurance of the Ministry of Labor; it comprised a total of 100 observations. An 8-year trend of financial expenditure was estimated. In addition, the program's sustainable problems were analyzed, and possible system reforms recommended.
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