Using the Generational Accounting Method to Evaluate the Reforms of the Labor Insurance Old-Age Pension Benefit

應用世代會計法於勞工保險老年年金給付改革政策之評估

詹芳書(Linus Fang-Shu Chan) ； 李永琮(Yung-Tsung Lee) ； 邱詩怡(Shih-Yi Chiu)

《財務金融學刊》 25卷3期 (2017/09) Pp. 125-156

https://doi.org/10.6545/JFS.2017.25(3).4

摘要

This study employs the generational accounting method to examine intergenerational transfers when there is a reform on old-age pension benefit of the Labor Insurance in Taiwan. We find that (1) ＂a decrease of payment salary level,＂ ＂a decrease of credit of yearly services,＂ or both are beneficial to the younger generations; (2) ＂accelerating the increase of insurance premium rate＂ is beneficial to the elder generations; and (3) a reform containing the above-mentioned three approaches is beneficial to the mid-age generations.

關鍵字

Labor insurance ； old-age pension benefit ； generation accounting method ； generational account option

並列摘要

本研究應用世代會計法，探討勞工保險老年年金給付制度改革對於跨世代財務分配效果的影響。我們發現(1)僅透過降低給付薪資水準、僅降低給付基數、或兩者同時為之，對於年輕世代較為有利；(2)加速保險費率調漲進程則偏向有利於老年世代；(3)若同時納入三項改革方案，則對於中青世代較為有利。

並列關鍵字

勞工保險 ； 老年年金給付 ； 世代會計法 ； 世代會計選擇權

參考文獻

Auerbach, Alan J.,Gokhale, Jagadeesh,Kotlikoff, Laurence J.(1991).Generational accounting: A meaningful alternative to deficit accounting.Tax Policy and the Economy.(Tax Policy and the Economy).

Auerbach, Alan J.,Gokhale, Jagadeesh,Kotlikoff, Laurence J.(1994).Generational accounting: A meaningful way to evaluate fiscal policy.Journal of Economic Perspectives.8,73-94.

Auerbach, Alan J.,Kotlikoff, Laurence J.,Leibfritz, Willi(1999).Generational Accounting around the World.Chicago University Press.

Bureau of Labor Insurance, 2012, 2012 Labor insurance ordinary accident premium rate actuarial and financial assessment, http://www.bli.gov.tw/sub.aspx?a=LzhYBGgzkNA%3D (last visited on September 18, 2012).

Department of Statistics of the Ministry of the Interior, 2015, 2012 Population by Age, http://sowf.moi.gov.tw/stat/year/y02-01.xls (last visited on February 4, 2015).