教師資料查詢 | 類別: 期刊論文 | 教師: 韓幸紋 Han, Hsing-wen (瀏覽個人網頁)

標題:以家戶總所得為健保費基方案相關爭議之反思
學年102
學期1
出版(發表)日期2013/12/01
作品名稱以家戶總所得為健保費基方案相關爭議之反思
作品名稱(其他語言)A Review of the Controversies over the National Health Insurance Premium Being Set on the Basis of Overall Family Income
著者韓幸紋; 梁景洋
單位淡江大學會計學系
出版者臺北市臺灣公共衛生學會
著錄名稱、卷期、頁數臺灣公共衛生雜誌=Taiwan Journal of Public Health 32(6)頁526-536
摘要The Ministry of Health and Welfare in Taiwan has indicated that a new financing mechanism broadening the premium base from the payroll tax to family income will be proposed under third-generation National Health Insurance. This study compared the existing system with the new financing mechanism, analyzed the advantages and shortcomings based on considerations of equity, neutrality and administration, and reviewed the related controversies caused by enlarging the premium base. We also provide suggestions for the government in formulating third-generation National Health Insurance in the future.;日前衛生福利部表示「三代健保」將回歸家戶總所得為費基的改革方案,本文從公平性、中立性、行政執行性等三個角度分析現制保費收費方式(含補充保險費)與「以家戶總所得為費基」方案之優缺點;再就2010年推動以家戶總所得為費基改革方案時所衍生的相關爭議進行討論,並提出相關建議,作為政府未來三代健保政策制定時之參考。
關鍵字二代健保;三代健保;家戶總所得為費基;second-generation National Health Insurance;third-generation National Health Insurance;premium base basing on family income
語言中文
ISSN1023-2141
期刊性質國內
收錄於TSSCI
產學合作
通訊作者
審稿制度
國別中華民國
公開徵稿
出版型式紙本
相關連結
Google+ 推薦功能,讓全世界都能看到您的推薦!