當今社會因為壽命延長的現象愈來愈普遍，呈現出老年人口「量」的增加，但工作負荷程度有「質」的減少，進而有許多退休的年長人士再進入職場賺取老年年金之外的第二份收入，近年來則產生軍公教再任私立大學職務之雙薪爭議。年金的本質是作為所得中斷時的所得替代，即因為「退休」的關係導致所得中斷，為了使年長者享有老年經濟安全的生活而創設社會保險制度，讓年長者在退休時有老年年金可以安度餘生。然而，「退而不休」的狀態，以嚴格學理來說，不應發放年金，但在「全有，否則全無」之間是否有折衷之道，乃是本文的研究核心。

本文研究美國社會安法之退休收入檢測(RET)制度，查考其歷史面貌以及現行制度發展。美國1935年社會安全法立法之初，對於退休後有再工作收入者，規定一律停發年金，當時創設規定的立法目的言明是為了恪守社會保險之本旨。後來逐步放寬適用年齡、豁免金額以及扣減比率。

2000年最後一次修法，正式定調退休收入檢測(RET)制度之設計，對於曆年度未達完全退休年齡(FRA)的受益人，其再工作收入超過豁免金額的部分，每兩塊扣減一塊年金；對於曆年度達到完全退休年齡(FRA)的受益人，其再工作收入超過豁免金額的部分，每三塊扣減一塊年金。受益人在達到完全退休年齡(FRA)之後，不再適用退休收入檢測(RET)，其之前被扣減的年金將逐年以約7%的比例發還。

美國將所得中斷的概念，以「重大損失」取代，透過數值的方式，只要收入在一定數額以下，即為所得重大損失，則可以領取全額年金；收入在一定數額以上，所得非重大損失，則按照一定比例扣減年金給付，以符合社會保險之學理。對於將扣減的年金發還，乃是在於美國法認為不應該對於受益人課予「終生稅」，僅能對於退休前的收入課稅，所以才將扣減的年金發還，進而達到終生稅為零的狀況。美國將前述兩階段的過程分為「課稅」及「移轉」面向。

本文考諸於美國法制，獲得之啟示包含肯認扣減制度之年金、肯認所得損失之量化概念、適用無年齡上限、扣減之年金不應發還。藉由前述啟示反思退休軍公教再任私立大學職務之雙薪爭議與整體公共年金制度，希冀透過前述原則創設漸進緩和的再工作收入扣減年金制度，適用於公共年金之社會保險與退撫制度，不陷於請領年金「全有，否則全無」的兩難困境，讓具有經驗的退休人士能夠再進入職場傳承經驗，對於總體勞動力供給亦有所助益，進而增加社會總效益，並且因為扣減年金的關係，減少社會安全年金支出，促使年金制度得以永續發展。

第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究範圍與架構 3
第一項 研究範圍 3
第二項 研究架構 8

第二章 美國退休後再工作收入檢測制度之歷史發展 9
第一節 退休收入檢測立法目的之歷史考究 10
第一項 一九三五年社會安全法之概況 10
第二項 退休收入檢測緣起之普遍論述 11
第三項 退休收入檢測可能目的之提出 12
第四項 檢視大蕭條與社會安全創設之時空背景 13
第五項 檢視美國社會保險創建之立法目標 15
第六項 檢視經濟安全委員會成員對於退休收入檢測之看法 17
第七項 檢視國會審議過程之論述 23
第八項 小結 26
第二節 退休收入檢測之立法沿革 27
第一項 1935年立法 27
第二項 1939年修正案 27
第三項 1950年修正案 28
第四項 1952年和1954年修正案 30
第五項 1960年修正案 31
第六項 1972年修正案 32
第七項 1977年修正案 32
第八項 1980年代修正案 33
第九項 1996年修正案 34

第三章 美國退休後再工作收入檢測現行制度、政策研究及學理與啟示 35
第一節 退休收入檢測之現行制度 35
第一項 現行制度之修法過程 35
第二項 社會安全制度之勞動者老年給付 36
第三項 退休收入檢測之基本原則 37
第四項 退休收入檢測之計算規則 40
第五項 勞動者受益人之收入程度 51
第六項 立法變革之意義 53
第二節 政策議題之量化研究 57
第一項 退休收入檢測、門檻集中及個人行為 57
第二項 退休收入檢測和總體勞動力供給 59
第三項 退休收入檢測和受益人之間之公平性 61
第四項 退休收入檢測和申請給付行為 62
第五項 廢除退休收入檢測對貧窮率之影響 63
第六項 廢除退休收入檢測對社會安全基金之影響 65
第三節 退休收入檢測之學理與啟示 68
第一項 退休收入檢測制度之基本學理 68
第二項 移轉發還之學理與扣減機制之矛盾 70
第三項 國內學者與美國本土學者之認知 71
第四項 刪除退休收入檢測之益處及壞處 72
第五項 退休收入檢測之近期發展 74
第六項 美國法制之啟示 75
第七項 軍公教再任私立學校職務之爭議 77
第八項 公共年金之整體性思考 86

第四章 結論 87

參考文獻 91

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(六)網路資料
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