Fiscal Incidence When Family Structure Matters
Fiscal Incidence When Family Structure Matters
复制标题
家庭结构重要时的财政发生率
DOI：
10.1177/1091142113515053
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发表时间：
2015
影响因子：
0.7
通讯作者：
S. Winer
中科院分区：
文献类型：
--
作者：
Haizhen Mou;S. Winer
人口老龄化导致了对老年人家庭护理补贴的需求，许多国家现在提供这种帮助。在这篇文章中，我们调查分析和模拟的财政发病率的成本分摊价格补贴家庭护理。我们的重点是老年父母和他们的孩子谁提供时间或金钱之间的发病率和利益转移。我们首先得出的发病率指数的预算和福利的基础上。然后，我们使用加拿大的数据模拟我们的指数，以了解发病率实际上是如何取决于基本的家庭结构，利他主义的性质，和其他关键因素。最后，我们模拟了从价格补贴到一次性补贴的转变对财政发生率的影响，这种转变允许家庭有更大的选择自由。文章最后对支出关联分析的一般状况进行了反思。
Population aging has led to demands for subsidization of home care for the elderly, and many countries now provide such help. In this article, we investigate analytically and with simulation the fiscal incidence of a cost-sharing price subsidy for home care. Our focus is on incidence and benefit shifting between elderly parents and their children who provide time or money. We first derive incidence indexes on a budgetary and on a welfare basis. We then simulate our indexes using Canadian data in order to understand how incidence actually depends on basic family structure, the nature of altruism, and other key factors. Finally, we simulate the implications for fiscal incidence of a switch from a price subsidy to a lump-sum allowance that allows the family somewhat greater freedom of choice. The article concludes with reflections on the general state of expenditure incidence analysis.