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Einkommensbezogene versus pauschale GKV-Beiträge - eine Begriffsklärung

Year:    2002

Author:    Breyer, Friedrich

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 122 (2002), Iss. 4 : pp. 605–615

Abstract

Recently, the system of financing the German Federal Health Insurance through payroll taxes has been criticized, and several experts have proposed a transition to uniform per-capita contributions as is done for the Swiss Social Health Insurance. However, the ongoing debate on this issue suffers from a certain ambiguity of concepts, which this paper tries to clarify. It demonstrates that both in Switzerland and in the recent reform proposals contributions do depend on income, and it expresses the so-called „uniform" premia in the usual form by calculating an implicit contribution rate and an income ceiling. The differences lie mainly in the inclusion of additional income sources and the application of the household principle in the system of levying contributions.

Journal Article Details

Publisher Name:    Global Science Press

Language:    Multiple languages

DOI:    https://doi.org/10.3790/schm.122.4.605

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 122 (2002), Iss. 4 : pp. 605–615

Published online:    2002-04

AMS Subject Headings:    Duncker & Humblot

Copyright:    COPYRIGHT: © Global Science Press

Pages:    11

Author Details

Breyer, Friedrich

  1. Ökonomie des Sozialstaats

    Krankenversicherung

    2009

    https://doi.org/10.1007/978-3-540-87740-0_6 [Citations: 0]
  2. International Encyclopedia of Public Health

    Insurance Plans and Programs: An Overview

    Greß, S. | Wasem, J.

    2008

    https://doi.org/10.1016/B978-012373960-5.00177-5 [Citations: 1]
  3. Ökonomie des Sozialstaats

    Krankenversicherung

    2007

    https://doi.org/10.1007/978-3-540-40940-3_6 [Citations: 0]
  4. How to Finance Social Health Insurance: Issues in the German Reform Debate

    Breyer, Friedrich

    The Geneva Papers on Risk and Insurance - Issues and Practice, Vol. 29 (2004), Iss. 4 P.679

    https://doi.org/10.1111/j.1468-0440.2004.00310.x [Citations: 7]