Kopfpauschalen zur Finanzierung der Krankenversicherungsleistungen in Deutschland
AbstractRecently several experts have proposed to replace the existing social health insurance revenue system by income-independent per capita contributions. Therefore the authors of this paper present different estimates for alternative forms of per capita contributions. The next step of the analysis involves calculating the reduction or increase in contribution burden following a change to a per capita contribution system. Furthermore the volume of the tax transfer required to off-set the lower income groups’ massive worsening of their income position and the higher income groups’ increased tax burden is estimated. Some of the problems involved in the practical application of introducing such a revenue system in Switzerland – the only European country applying this form of financing alternative – are addressed. The concluding section summarizes the effects of such a revenue system.
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Bibliographic InfoPaper provided by Universitaet Augsburg, Institute for Economics in its series Discussion Paper Series with number 246.
Date of creation: Jul 2003
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Social Health Insurance System; Public Finance;
Find related papers by JEL classification:
- I10 - Health, Education, and Welfare - - Health - - - General
- I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
This paper has been announced in the following NEP Reports:
- NEP-EEC-2003-07-21 (European Economics)
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- Hagist, Christian & Fetzer, Stefan, 2004. "GMG, Kopfpauschalen und Bürgerversicherungen: Der aktuelle Reformstand und seine intergenerativen Verteilungswirkungen," Discussion Papers 114, Institut für Finanzwissenschaft, Albert-Ludwigs-Universität Freiburg.
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