美國世代公平的爭論與改革：以OASDI方案為例

The Debate and Reform on Intergenerational Equity in the United States: A Case Study of OASDI Scheme

10.29734/SJSW.201212.0004

莊正中(Cheng-Chung Chuang)

世代公平 ； OASDI方案 ； 年金改革 ； 社會安全 ； 美國 ； intergenerational equity ； OASDI scheme ； pension reform ； social security ； United States

東吳社會工作學報

24期（2012 / 12 / 01）

117 - 149

繁體中文

美國1935年開辦「老年、遺屬及障礙保險」（Old Age, Survivors, Disability Insurance，簡稱OASDI）公共年金方案，至今已成為該國最具規模的福利方案。然而，自1980年代以來，OASDI方案卻出現福利資源分配缺乏世代公平的爭論。本文旨在以OASDI方案為例，探討此世代公平爭論之源起、意涵、評估限制，以及改革對策。研究發現：（1）OASDI提供早期退休者優渥給付，造成龐大年金債務並開啟世代公平之爭議；（2）世代公平常被混淆且評估困難，因受限於移轉管道複雜、給付樣貌多元、私人雙向移轉、先前世代貢獻；（3）OASDI可藉由建立自動平衡措施來改善年金財務；（4）美國改革對台灣年金保險體系的啟示包括：年金制度應整合各職業身份、年金改革應與時俱進、勞保年金存在世代不公現象。

The Social Security Act in 1935 regulated the OASDI (the Old Age, Survivors, Disability Insurance) pension scheme, which has become the most influential welfare regulation in the Unite Sates. However, this scheme has caused a debate in intergenerational equity since 1980s. This paper takes the example of the OASDI, reviewing the debate of intergenerational equity in respect of the origins, definition, assessment limitations, and the reform strategies for long-term solvent about the OASDI in the U.S. Our research findings are as follows: 1. In the U.S., the OASDI providing the generous benefits for the elderly, which are the major causes for intergenerational equity debate. 2. It is apparent that the intergenerational equity debate has been ill-served by ambiguity and difficulty for assessment. The limitations include: the ways for transfers are complex; types of benefit are various; two ways for private transfers; previous generations' contributions. 3. For reforming pension, it is valuable for the U.S. to establish a self-balancing mechanism. 4. This paper identifies the many lessons that the U.S.'s experiences can offer Taiwan's pension system and that concern, most notably, unify the existing occupational pension/ social allowance schemes, the pensions reform shall not be delay, and there is a phenomenon of intergenerational equity in Labor Insurance.

1. 范麗娟(2010)。符合公平正義之福利經費規劃：以台灣兒少與老人福利支出為例。國家與社會，9，33-65。
   連結：
2. 傅從喜(2007)。從轉型國家與開發中國家年金改革經驗論台灣年金體系的建構。台灣社會福利學刊，5(2)，31-66。
   連結：
3. Baby Boomer HeadQuarters (2011). The Boomer stats. Retrieved July 5, 2011, from http://www.bbhq.com/bomrstat.htm
4. Cardone, S.F., & Agresti, J.D. (2009). Social security facts. Retrieved July 5, 2011, from http://justfacts.com/socialsecurity.asp
5. Congressional Budget Office (2005). Quantifying uncertainty in the analysis of long-term social security projections. Retrieved July 5, 2011, from http://www.cbo.gov/ftpdocs/68xx/doc6873/11-16-MonteCarlo.pdf
6. Doran, M. (2008). Intergenerational equity in fiscal policy reform (Draft). Retrieved July 5, 2011, from http://taxprof.typepad.com/files/doran.pdf
7. U.S. Social Security Administration (USSSA) (2010). Details of Ida May Fuller's Payroll tax contribution. Retrieved July 5, 2011, from http://www.ssa.gov/history/idapayroll.html
8. U.S. Social Security Administration (USSSA) (2010). Research note #25: Ponzi schemes vs. social security. Retrieved July 5, 2011, from http://www.ssa.gov/history/ponzi.htm
9. U.S. Social Security Administration (USSSA) (2012). Fact sheet on the old-age, survivors, and disability insurance program. Retrieved November 23, 2011, from http://www.ssa.gov/OACT/FACTS/fs2012_06.pdf
10. U.S. Social Security Administration (USSSA) (2006). The future of social security. SSA Publication No. 05-10055, ICN 462560.
11. World Bank (2001). Notional defined contribution plans as a pension reform strategy, World Bank Pension Reform Primer Note.
12. 柯木興（2011）。〈從世代公平性談年金保險財務的影響〉，《國政分析》，國家政策研究基金會。
13. 周信佑（2008）。〈「年金保險」應兼顧世代公平〉，《國政分析》，國家政策研究基金會周信佑（2008）。〈「年金保險」應兼顧世代公平〉，《國政分析》，國家政策研究基金會,未出版
14. Assael, H.(1992).Consumer behavior and marketing action.Boston:PWS-KENT.
15. Baily, M. N.,Kirkegaard, J. F.(2009).US pension reform: Lessons from other countries.Washington, DC:Peterson Institute for International Economics.
16. Barr, N.(2001).The welfare state as piggy bank: Information, risk, uncertainty, and the role of the state.Oxford, UK:Oxford University Press.
17. Berkowitz, E. D.(1997).The historical development of social security in the United States.Social security in the 21st century,New York:
18. Binney, E.,Estes, C.(1988).The retreat of the state and its transfer of responsibility: The intergenerational war.International Journal of Health Services,18,83-96.
19. Binstock, R. H.(2005).Old-age policies, politics, and ageism.Generations,29(3),73-78.
20. Binstock, R. H.(1983).The aged as scapegoat.The Gerontologist,23,136-143.
21. Binstock, R. H.(1985).The oldest old: A fresh perspective on compassionate aging revisited.Milbank Memorial Fund Quarterly Health and Society,60,420-451.
22. Board of Trustees, Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds(2011).,Washington, DC:U.S. Government Printing Office.
23. Bommier, A.,Lee, R.,Miller, T.,Zuber, S.(2010).Who wins and who loses? Public transfer accounts for US generations born 1850 to 2090.Population and Development Review,36(1),1-26.
24. Burtless, G.(2002).Spending and Sources of finance in the American welfare state: Options for reform.Journal of Population and Social Security,2002(March),1-72.
25. Callahan, D.(1987).Setting limits: Medical goals in an aging society.New York:Simon & Schuster.
26. Capretta, J.(2006).,Washington, DC:Brookings Institution.
27. Cichon, M.(1999).National defined-contribution schemes: Old wine in new bottles?.International Social Security Review,52(4),87-105.
28. Daniels, N.(1988).Am I my parents' keeper? An essay on justice between the young and old.New York:Oxford University Press.
29. Daniels, N.(1989).Justice and transfer between generations.Workers versus pensioners: Intergenerational justice in an ageing world,Manchester:
30. DeNavas-Walt, C.,Bernadette, D. P.,Smith, J. C.(2008).Income, poverty, and health insurance coverage in the United States: 2007.Washington, DC:U.S. Government Printing Office.
31. DeWitt, L.(2010).The development of social security in America.Social Security Bulletin,70(3),1-26.
32. Esping-Andersen, G.(1990).The three worlds of welfare capitalism.Cambridge:Polity Press.
33. Flint, J.(1980).The old folks.Forbes,1980(February 18),51-56.
34. Fortune(1973).Social security: The real costs of those rising benefits.Fortune,1973(December 20),80-82.
35. Geanakoplos, J.,Mitchell, O. S.,Zeldes, S. P.(1998).Would a privatized social security system really pay a higher rate of return?.Framing the social security debate: Values, politics, and economics,Washington, DC:
36. Generations United(1992).The common stake: The interdependence of generations: A policy framework for an aging society.Washington, DC:Generations United.
37. Guillemard, A. M.(1999).Equity and redistribution between generations: A challenge for the future of pensions and all social protection schemes.International Social Security Review,53(3),69-92.
38. Holzmann, R.(ed.),Palmer, E.(ed.)(2006).Pension reform: Issues and prospects for non-financial defined contribution (NDC) schemes.Washington, D.C.:World Bank.
39. Howard, C.(1997).The hidden welfare state: Tax expenditures and social policies in the United States.New Jersey:Princeton University Press.
40. Howse, K.(2007).Updating the debate on intergenerational fairness in pension reform.Social Policy & Administration,41(1),50-64.
41. Hudson, R.(1997).The future of aged-based public policy.Baltimore:Johns Hopkins University Press.
42. Hudson, R.(1978).The graying of the federal budget and the consequences for old-age policy.The Gerontologist,18,428-440.
43. Johnson, M. L.(2009).Chapter 3: Procession of the generations: Are we still traveling together?.Social insurance and social justice: Social security, Medicare, and the campaign against entitlements,New York:
44. Johnson, P.,Falkingham, J.(1988).Intergenerational transfers and public expenditure on the elderly in modern Britain.Ageing and Society,8,129-146.
45. Kalish, R. A.(1979).The new ageism and the failure models: A polemic.Gerontologist,19,398-407.
46. Kotlikoff, L.(1992).Generational accounting: Knowing who pays, and when, and for what we spend.New York:Free Press.
47. Longman, P.(1987).Born to pay: The new politics of aging in America.Boston:Houghton Mifflin.
48. Mesa-Lago, C.(2009).Re-reform of Latin American private pensions systems: Argentinian and Chilean models and lessons.Geneva Papers on Risk & Insurance-Issues & Practice,34(4),602-617.
49. Minkler, M.,Robertson, A.(1991).The ideology of age/race wars: Deconstructing a social problem.Aging and Society,11(1),1-22.
50. Myles, J.(ed.),Quadagno, J.(ed.)(1993).States, labor markets, and the future of old age policy,Philadelphia:
51. Neugarten, B(1982).Age or need: Public policies for older people.Beverly Hills, CA:Sage.
52. Normann, G.,Mitchell, D. J.(2000).Pension reform in Sweden: Lessons for American policymakers.The Heritage Foundation Backgrounder: Executive Summary,1381
53. Penner, R. G.(1991).Federal government growth: Leviathan or protector of the elderly?.National Tax Journal,44(4),437-450.
54. Peterson, P. G.(1987).The morning after.Atlantic,260(4),43-69.
55. Pressman, S.(2009).Keynes, family allowances and post Keynesian anti‐poverty policy.Luxembourg Income Study Working Paper,525
56. Preston, S.(1984).Children and the elderly: Divergent paths for America's dependents.Demography,21(4),435-457.
57. Rawls, J.(1971).A theory of justice.Cambridge. Mass:Harvard University Press.
58. Rogne, L.(Ed.),Estes, C. E.(Ed.),Grossman, B. R.(Ed.),Hollister, B. A.(Ed.),Solway, E.(Ed.)(2009).Social insurance and social justice: Social security, Medicare, and the campaign against entitlements,New York:
59. Rosen, H. S.(2002).Public finance.Boston:McGraw-Hill/Irwin.
60. Rowe, J. W.,Kahn, R. L.(1998).Successful aging.New York, NY:Dell publishing.
61. Ryder, N. B.(1965).The cohort as a concept in the study of social change.American Sociological Review,30,843-861.
62. Samuelson, R. J.(1978).Aging America: Who will shoulder the growing burden?.National Journal,10,1712-1717.
63. Schokkaert, E.,Van Parijs, P.(2003).Debate on social justice and pension reform: Social justice and the reform of Europe's pension systems.Journal of European Social Policy,13,245-264.
64. Skocpol, T.(1995).Social policy in the United States-Future possibility in historical perspective.New Jersey:Princeton University Press.
65. Thurow, L.(1996).The birth of a revolutionary class.New York Times Magazine,1996(May 19),46-47.
66. Titmuss, R.(1974).Social policy-An introduction.London:Unwin Hyman.
67. Uhlenberg, P.(ed.)(2008).International handbook of the demography of aging.New York:Springer-Verlag.
68. Weaver, R. K.(1986).The politics of blame avoidance.Journal of Public Policy,6(4),371-398.
69. Williamson, J. B.,McNamara, T. K.,Howling, S. A.(2003).Generational equity, generational interdependence, and the framing of the debate over social security reform.Journal of Sociology and Social Welfare,30(3),3-14.
70. Williamson, J. B.,Watts-Roy, D. M.(2009).Chapter 9: Aging boomers, generational equity, and framing the debate over social security.Boomer bust? economic and political issues of the graying society,Westport, CT:
71. Wisensale, S. K.(2004).Population aging and the emerging intergenerational equity debate in europe: Creating a framework for analysis.the conference of Social Policy as if People Mattered,New York:
72. Wisensale, S. K.(2003).Global aging and intergenerational equity.Journal of Intergenerational Relationships,1(1),29-47.
73. World Health Organization=WHO(1999).Ageing: Exploding the myths.Geneva:World Health Organization.
74. 吳明儒(1995)。美國社會安全制度發展與變革─政策回溯、分析與反省。經社法制論叢，16，167-196。
75. 林昭禎(2009)。國政研究報告國政研究報告,未出版
76. 邵靄如(2012)。勞工保險普通事故保險費率精算及財務評估。台北:勞工保險局。
77. 郭明政(2009)。年金政策與法治。台北:元照。
78. 郭明政編(2006)。美國的社會保險及其改革。社會保險之改革與展望，台北:
79. 郭冠甫(1999)。由美國經驗談國民年金制度的危機與轉機。新聞深度分析簡訊，65，1-7。
80. 黃志忠譯、曾蕙瑜譯、Gilbert, Neil、Terrell, Paul(2012)。社會福利政策。台北:雙葉。
81. 蔡宏昭(1990)。英美日社會福利政策與措施。臺北:中華民國社區發展研究訓練中心。
82. 蕭麗卿(2005)。從主要國家公共年金制度之內涵看台灣年金制度之規劃。2005年兩岸社會福利學術研討會，中國武漢: