Kopfpauschalen zur Finanzierung der Krankenversicherungsleistungen in Deutschland

Anita B. Pfaff (), Martin Pfaff, Axel Kern () and Bernhard Langer
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Anita B. Pfaff: University of Augsburg, Department of Economics
Martin Pfaff: University of Augsburg, Department of Economics
Bernhard Langer: University of Augsburg, Department of Economics

No 246, Discussion Paper Series from Universitaet Augsburg, Institute for Economics

Abstract: Recently 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.

Keywords: Social Health Insurance System; Public Finance (search for similar items in EconPapers)
JEL-codes: I10 I18 (search for similar items in EconPapers)
Date: 2003-07
New Economics Papers: this item is included in nep-eec
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aug:augsbe:0246

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