SOCIAL INSURANCE UNDER FRAUD AND REDISTRIBUTIVE TAXATION-Reference-Cited by-同舟云学术

SOCIAL INSURANCE UNDER FRAUD AND REDISTRIBUTIVE TAXATION

Published:2019-01-25 Issue: Volume: Page:1950011
ISSN:0217-5908
Container-title:The Singapore Economic Review
language:en
Short-container-title:Singapore Econ. Rev.

Author:

WU TSAUR-CHIN MICHAEL¹,YEN CHIH-TA²,HUANG CHE-CHIANG³,Hu JIN-LI⁴^ORCID

Affiliation:

1. Department of Public Finance, Feng Chia University, No. 100, Wehhua Rd, Xitun District, Taichung City, 407, Taiwan

2. Department of Public Finance and Taxation, National Taichung University of Science and Technology, No. 129, Section 3, Sanmin Rd, North District, Taichung City, 404, Taiwan

3. Department of Public Finance, China University of Technology, No. 56, Section 3, Xinglong Rd, Wonshan District, Taipei City, 116, Taiwan

4. Institute of Business and Management, National Chiao Tung University, No. 1001, Daxue Rd, East Dirstrict, Hsinchu City, 30010, Taiwan

Abstract

This paper examines the equity and efficiency effects of social insurance in the presence of insurance fraud and linear income taxes and shows the following findings. (i) Under the commonly accepted assumption of decreasing absolute risk aversion (DARA), the social insurance benefit may increase insurance fraud, whereas raising the marginal tax rate (lumpsum transfer) of the linear income tax also causes insurance fraud to increase (decrease). (ii) Equity and efficiency effects of social insurance are conflicting rather than complementary with each other.

Funder

Ministry of Science and Technology, Taiwan

Publisher

World Scientific Pub Co Pte Lt

Subject

Economics and Econometrics

Link

https://www.worldscientific.com/doi/pdf/10.1142/S0217590819500115

Reference31 articles.

1. The Market for "Lemons": Quality Uncertainty and the Market Mechanism

2. Optimal wage redistribution in the presence of adverse selection in the labor market

3. Social Insurance and Redistribution with Moral Hazard and Adverse Selection*

4. Optimal Social Insurance with Linear Income Taxation

5. Insurance Taxation and Insurance Fraud

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