マクロ金融
J-series
作成:
番号:CARF-J-025
社会保障負担の制度設計(林文夫編、『経済制度設計(経済制度の実証分析と設計 第3巻)』、勁草書房、2007年1月、165-180頁に掲載)
Abstract
This paper proposes the social insurance contribution rule that is based on a unified framework. It also discusses a desirable direction of reform. If the rule is based on that of private insurance, the contribution should be related to benefits. When a policy purpose requires mandatory enrollment, however, the insurance should take either of the following two schemes: (1) it reduces a burden of a low-ability-to-pay person, and revenue loss is subsidized by tax revenue, or (2) the contribution is related to the person’s ability to pay, and the social insurance conducts income redistribution inside it. The latter has more similarity with the existing rule. Therefore, the unequal burden on different sources of income should be eliminated as soon as possible, and then the contribution should apply the ability-to-pay principle. Since the social insurance is engaged in income redistribution, government subsidies financed with taxes can be replaced by social insurance premiums.