社會安全制度，以社會保險及公共救助為主體，兩者之中尤以社會保險為骨幹，社會保險通常扮演著重要的角色。當中一項重要的功能即為所得（財富）重分配功能，亦即政府借助社會保險之力，達成安定經濟社會與改善國民所得分配不均，以達公平之目標。 本文在實證方法上採用「吉尼係數法」與「變異係數法」來計算社會保險的所得重分配效果。利用民國八十五年至民國九十一年行政院主計處「中華民國臺灣地區家庭收支調查報告」之調查資料，探討臺灣地區所得分配不均度上升的原因是否來自於城鄉差異，其次是社會保險政策對於平衡城鄉差距是否有助益。 為了衡量社會保險的所得重分配效果是否會因城鄉發展程度之不同而有所差異，將臺灣地區內之城市分為都市、城鎮及鄉村三級，其分層標準係依照行政院主計處「中華民國臺灣地區家庭收支調查報告」之標準分類。本研究以城鄉別與社會保險為研究主軸，探討臺灣社會保險的所得重分配效果是否在不同城鄉間會有所影響。 綜合研究結果及分析，對於民國八十五至九十一年社會保險實施的所得重分配效果所得到的結論為：1.臺灣地區自民國八十五年後無論是區分層級或整體所得分配效果上的吉尼係數均有逐漸縮小的趨勢，代表政府對於平均所得分配之努力是有所成效的。2.在吉尼係數法下，除了「都市層」外，社會保險實施後「城鎮層」、「鄉村層」與整體所得分配效果的吉尼係數值均高於較社會保險實施前，顯示社會保險政策在平衡城鄉所得差異上的力量似乎薄弱了些。3.在變異係數法下，無論是分層效果或是整體效果實施社會保險後整體的所得分配平均化力量均減弱，故社會保險政策在平均所得分配的效果上似乎沒有達到預期的成效。4.綜合上述兩種方法，除了吉尼係數法下的「都市層」有達成社會保險的所得重分配效果外，吉尼係數法與變異係數法的其他層級和整體效果分析均顯示出實施社會保險未達成所得重分配的效果。 / Social insurance and public rescue are two main components of social security system. Especially, social insurance is also the skeleton of social security system, which has many important functions, one of which is improving the inequity of people’s income assignment. It means that the government redistributes people’s income through social insurance to achieve the goal of equity and further to stabilize economic society. This article uses the data of "Republic of China Taiwan area family budget survey reported", which comes from 1996 to 2002 Directorate－General of Budget, Accounting and Statistics, Executive Yuan, R.O.C.(Taiwan), as investigation material. We calculate the income redistribution effect of social insurance by means of "Gini Coefficient method" and "Coefficient of Variation method". This article has two issues, one of which discusses whether the income inequality in Taiwan does come from the difference between city and countryside. The other one is the benefit of social security policy to balance of disparity of city and countryside. In order to assess whether the income redistribution effects of social security has the difference between cities, we divide the cities in Taiwan into three groups: metropolis, countries and villages, according to standard classification of the investigation material. We use difference between cities and social insurance as two axes of our study to evaluate the effect of income redistribution between different cities. To the effect of social insurance on income redistribution from 1996 to 2002, our study has following findings. First, regardless of classification or summation analysis, the Gini coefficient of income redistribution was gradually reducing from 1996 to 2002. This means that income redistribution policy of government is effective. Second, in Gini Coefficient method, country group and village group had higher Gini Coefficient than before executing social insurance policy. The conclusion shows the influence of social insurance was still not efficient. Third, in Coefficient of Variation method, classification and summation analysis both revealed income redistribution was weaker than before executing social insurance policy, so the policy did not achieve the expected effect. From the above findings, although the metropolis group in Coefficient method did improve income redistribution, other analysis did not achieve the goal of income redistribution.

The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.

The thesis is focused on the exploration of income inequality among citizens of the Czech Republic and Great Britain. It is a comparison that evaluates the state income redistribution through state social support benefits. It provides information, in which country exists greater income inequality in income distribution among households and whether the income inequality among the citizens decreased due to the payment of these benefits or not. The theoretical parts of the work are devoted to explanation of basic terms (such as income redistribution, instruments of redistribution, relationship between social policy and redistribution) and tools for measuring income inequality (Lorenz curve, Gini coefficient, Robin Hood index, Interquintile share ratio S80/S20). The text also describes the various state social support benefits of both countries. The main research section contains calculations and graphical representations of all the above mentioned indicators. The final values are compared and the results are summarized.

通常在談論健康照護的公平性時，主要分成垂直公平與水平公平兩種。在健康照護財務面的垂直公平意指有較高所得或經濟能力者，應支付較高的保費；水平公平意指，有相同所得或經濟能力者，應支付相同的保費。在健康照護提供面的垂直公平意為有不同需要者，應有不同的治療；水平公意為有相同需要者，應有相同的治療。然而由於提供面的垂直公平較難界定其程度，故多數學者在提供面僅談水平面，而本研究亦採相同的論點來分析被保險人在保費負擔與其醫療費用支出之公平性問題。 本研究資料係採用鄭文輝教授等在1996、1997年研究之原始資料，包括85年度的健保承保檔、醫療利用紀錄檔及財稅資料中心之綜合所得稅檔。利用逐步迴歸或probit二分法迴歸方式進行保險對象自付保費負擔與其醫療費用支出之間的公平性探討。 本研究實證結果簡述如下： 一、在被保險人自付保費負擔公平性方面，存在違反垂直公平或水平公平的情況，可能之原因如下： 1.投保金額分級表的上下限差距過小，使所得愈高，其保費增加的比例形成累退。 2.在投保金額分級表中每一等級仍有上下限之規定。 3.三類投保金額過低，與其所得分配差異過大。 4.眷口數計費採論口計費，而通常所得愈低，眷口數有愈多的現象，故論口計費將使得所得較低者之保費負擔加重或同樣所得水準者，負擔不相同的保費情形。 5.各類目均適用同一費率，且同一類目之自付比率均相同，無法有效發揮所得重分配效果。 二、個人醫療費用支出的差異及其與保費或所得高低之間的公平性 1.門診費用受到所得因素影響，個人所得愈高，門診費用有愈高的現象；且因為重症而就醫者仍為少數，以其他一般症狀就醫者仍占多數。 2.重症患者或罹患十大死因患者，多以所得較低或保費較低者居多，顯示全民健保的開辦，確實為較低收入者或較弱勢族群減輕就醫上之財務負擔。 3.由於男性罹患重症之比率較女性高，故雖然女性的門診次數與費用較男性高，但在個人總醫療費用上均以男性較高，可能與其生活、就醫習慣有關；而隨著年齡的增加，個人醫療利用情形與費用均逐漸增加，但對於中壯年人口之男性而言，個人醫療費用有逐漸上升趨勢，值得注意。 故對我國全民健保之政策性建議，為使所得重分配的效果得以發揮，在保費負擔方面，建議提高投保金額分級的上下限差距，且縮短等級之間的上下限，分級數愈多，愈能表現出公平性；眷口數計費改採論被保險人計費；三類投保金額與自付比率應調高。在醫療費用分配方面，為抑制所得較高或保費負擔較多者對醫療資源的不當利用，本文建議改採定率部分負擔、改善城鄉醫療資源分配，保障內容改採保大不保小，抑制不必要及小額的醫療支出，讓社會保險的自助、互助及他助精神得以發揮。 未來期能利用數年的歷年資料，來分析個人或家戶在時間上之所得、保費負擔與醫療費用支出三者之間的分配情形，以更能深入瞭解政策之改變，帶來之效果。 / Equity is widely acknowledged to be an important policy objective in the health care field. The principle comes in two versions: a horizontal version (persons in equal need should be treated the same) and a vertical version (persons with greater needs should be treated more favourably the those with lesser needs). The purpose of this study is to investigate the equity between the insurees’ premium burden and their medical care expenditures in Taiwan's National Health Insurance Scheme. The sample combines two sets of data, which are data for the insured and their dependents’ premiums and medical expenditures of utilization obtained from the Bureau of NHI ; individual income tax return data obtained from the Data Processing Center of the Ministry of Finance. According the data, we will be able to use the regression model of stepwise and probit methods to analysis the purpose of this study. The major findings are twofold: First, at present the regulations in the premium exists the horizontal and vertical the inequity, so the system can't bring the income replaecment, About medical dilvery, NHI is favorable person lower-income. To achieve ability to pay, the gap between the upper and bottom of insured payroll-related amount class should be lengthened. And to lighten the burden of insuree with dependents. Second, in the medical delivery deductible amounts paid by beneficiaries will be changed from fixed amounts to fixed rate to control the wasting medical resource.