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社会保障と税の一体改革:保険原理と再分配原理の再構築

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  • 田中, 秀明

Abstract

急速に進む少子高齢化や財政の悪化を背景に、ここ数年来社会保障と税制の改革についての議論が行われているが、それは、専ら財源調達、なかんずく消費税の増税に焦点が当たっている。消費税を含め増税は不可避であるとしても、高度成長を前提につくられた現在の社会保障制度をそのまましたままでは、いくら財源を投じても、貧困の削減などのアウトカムの達成は難しい。日本の公的な社会保障支出は既に欧州諸国並みの水準に達しており、もはや「小さな政府」ではなく、今後、更に増大する。我が国の社会保障制度の大きな問題は、社会保障の中心である社会保険が、多額の一般財源の投入や制度間の財政調整により、本来の社会保険の姿から乖離しており、給付と負担がバランスするという保険のガバナンスが働かないことである。また、一般財源は相対的に恵まれた者にも充当される一方で、セーフティネットは不十分である。我が国の社会保険は、給付と負担の両面において、様々な矛盾と問題を抱えている。本稿の目的は、日本の社会保障財政の現状を、国際比較も行いながら分析するとともに、年金制度と医療制度の問題を費用対効果の観点から分析し、一体改革に向けた提案を示すことである。改革の基本的な方向は、社会保障の2つの原則である保険原理と再分配原理の関係を再構築し、一般財源はセーフティネットに充当しつつ、中高所得者には自助努力(社会保険と私的保険)を求めることである。

Suggested Citation

  • 田中, 秀明, 2011. "社会保障と税の一体改革:保険原理と再分配原理の再構築," CIS Discussion paper series 524, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
  • Handle: RePEc:hit:cisdps:524
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    File URL: http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/19347/1/cis_dp524.pdf
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    More about this item

    Keywords

    社会保障; 財政; 負担と給付; 年金; 医療; 税制;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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