Einkommensbezogene versus pauschale GKV-Beiträge - eine Begriffsklärung
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Einkommensbezogene versus pauschale GKV-Beiträge - eine Begriffsklärung
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 122(2002), Iss. 4 : pp. 605–615 | First published online: February 08, 2023
6 Citations (CrossRef)
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Breyer, Friedrich
Cited By
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Ökonomie des Sozialstaats
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Breyer, Friedrich | Buchholz, Wolfgang2021
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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]
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.