Have library access?
IP:3.92.91.54
  • Journals

兒童津貼之合理性與可行性研究

Study on Rationale and Preliminary Planning of Child Allowance

Abstracts


實施兒童津貼的合理性與可行性,是本研究的兩大目的。就合理性而言,本研究主張三大要素:首先就國家的角度,兒童津貼應可部分回應家庭能量與人口結構的變遷及婦女就業之兩難。其次,就家長的立場,兒童津貼展現國家分擔育兒家戶之經濟責任與保障兒童經濟安全的決心。第三,就兒童的角度,兒童津貼視兒童為準公民與未來社會共同的資產。不過,本研究強調,權衡育兒需求與財政負擔,規劃合乎國情的兒童津貼,是國家保障兒童經濟安全與分擔育兒責任的開端,卻不應是唯一的政策,健全兒童照顧體系與強化育兒家庭穩定就業等相關支持性措施,應視為並列順位。就實施兒童津貼的可行性,本研究針對給付條件、領取水準、財務來源、費用估算等面向釐清相關議題後,提出以下主張:兒童津貼應為基本人權,故採均一給付,不因家戶所得、胎次別而有差異。給付範圍應以〈兒童及少年福利與權益保障法〉所訂12歲以下兒童為對象,但衡量國家財政狀況,短期以0~3歲為優先,中長期逐步擴展到6~12歲兒童。給付水準有兩個指標:國家對準公共財的最低責任是分擔養兒直接支出的25%;或基於代間正義,比照政府對老年給付的保費負擔40%。因此設在3,000~5,000元範圍。至於財源籌措,若以0~3歲以下為對象,每月給付3,000~5,000元,需提高營業稅0.50~0.83個百分點;若以保險費融通,以勞工保險為例,折合保險費率為0.59~0.98%。

Parallel abstracts


The fertility rate in Taiwan has dramatically plummeted, posing a negative impact on the future labor force, economic, and demographic structures. There has been much discussion on policies for encouraging fertility. Among which, the implementation of child allowance policy, with the objective of sharing the financial burden of parents with young children, is highly debated.This study aims to demonstrate that child allowance is just one strategy in the entire child welfare package, which illustrates the government's willingness to share the responsibilities of rearing children. The major goal of child allowance is to protect the basic rights of children. Therefore, in addition to exploring the possibility of implementing child allowance, this study emphasizes the importance of introducing other child welfare policies at the same time.On the basis of the study results, we recommend that there should be universal entitlement of child allowance at a flat rate ranging between NT$3,000-NT$5,000. According to the sources of finance, two strategies are proposed. One is to increase business tax by 0.5%-0.83% if the benefit is to be financed by general tax; and the other is to increase contribution rate of social insurance by 0.59%-0.98% if the benefit is to be financed by insurance premium.

Parallel keywords

child allowance fertility source of finance

References


呂朝賢、陳俊全、王德睦(2008)。〈臺灣的社會救助動態:趨勢、型態與 成因〉,《人文及社會科學集刊》,20(4),441-479。 【Leu, C.-H., Chen, C.-C., & Wang, T.-M. (2008). Social assistance dynamics in Taiwan: Trend, type and causes. Journal of Social Sciences and Philosophy, 20(4), 441-479.】
聯合國(1989)。〈兒童權利公約〉。取自http://163.30.117.129/menlaw/chritlaw.htm 【United Nations. (1989). Convention on the rights of the child. Retrieved from http://163.30.117.129/menlaw/chritlaw.htm】
Bennett, F. (2006). Paying for children: Current issues and implications of policy debates. In J. Lewis (Ed.), Children, changing families and welfare states (pp. 110-136). Cheltenham, England: Edward Elgar.
Björnberg, U. (2006). Paying for the costs of children in eight North European countries: Ambivalent trends. In J. Lewis (Ed.), Children, changing families and welfare states (pp. 90-109). Cheltenham, England: Edward Elgar.
Castles, F. G. (2003). The world turned upside down: Below replacement fertility, changing preferences and family-friendly public policy in 21 OECD countries. Journal of European Social Policy, 13(3), 209-227. doi: 10.1177/0958928703 0133001

Cited by


林佳螢(2016)。我國生育津貼成效之研究〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846/TKU.2016.00447
葉崇揚、周怡君、楊佑萱(2020)。家庭主義的分歧?台灣民眾對兒童及老人照顧的福利態度分析臺大社會工作學刊(41),1-56。https://doi.org/10.6171/ntuswr.202006_(41).0001
林怡婷(2015)。台灣女性所得與家戶經濟分配效果,1980-2013〔博士論文,國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614023989
林靄伶(2016)。從政策評估檢視社區照顧關懷據點之運作功能-以新北市為例〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1005201615104052

Read-around