臺灣的老年經濟安全制度依公私就業部門而有所差異，其中公部門的老年經濟安全制度主要由公教人員保險與公教人員退休撫卹制度組成，而私部門則是以勞工保險與勞工退休金制度為主，在兩大制度外，輔以軍人保險、農民保險、國民年金保險與軍人退休撫卹制度構成我國完整的老年經濟安全制度。在這個架構下，公部門與私部門受雇者老年經濟保障的差異時常成為爭議的標的，但或因制度複雜，現存的比較一般缺乏全面性的考量與一致的基準。因此，本文針對公教人員和勞工的保險及退撫制度進行深入了解，並透過模擬繳交費用、獲得給付與計算益本比的方式對制度進行比較。結果顯示，在相同的計算基準下，公教人員對老年經濟安全制度的投入與給付皆高於同薪資的勞工；而勞工的退休金制度則擁有較高的選擇性，舉例來說若個人選擇低投入而仰賴退休金制度中的雇主提撥，則其可在制度中享有高益本比。總括而言，公教人員的老年經濟保障提供較高的穩定性；而勞工的保障則具較強的個人自主性，工作者可透過職場表現與退休金投入的選擇而享有較公教人員更優渥的給付總額及益本比。

在實證的部分，本文以迴歸模型分析不同社會保險族群的儲蓄率之差異，並運用國民年金開辦與勞保給付年金化兩項重大制度變革為自然實驗(Natural Experiments)，透過雙重差分(Difference-in-Differences)模型分析其對於家庭儲蓄率的影響。基本OLS迴歸結果顯示家戶儲蓄率隨社會保險類別不同而有顯著的差異，但此效果可能某種程度上反映了與保險類別和工作選擇相關的家戶特性，而不見得是制度的直接影響。雙重差分分析結果顯示，國民年金開辦顯著的減少了投保家庭的家戶儲蓄，但勞保年金改革對家庭儲蓄的影響並不顯著。此結果可能反映了國民年金做為一個新建立的制度讓人們明顯感受到老年經濟安全保障的提升，但勞保由一次給付改為年金給付則可能因其改變較微妙而沒有帶給投保家庭立即強烈的的感受。

In Taiwan, the system of economic security for the elderly varies by employment sectors. For the public sector employees, the system is mainly composed of the Government Employees' and School Staffs' Insurance and the Public Service Pension Fund. The private sector counterpart is mainly composed of Labor Insurance and Labor Pension. Under the complex system, the differential provisions for the public and private sector employees are often controversial, and the existing comparison generally lacks consistency and comprehensive considerations. Therefore, this paper seeks to obtain a thorough understanding of the institutions, and we provide a consistent comparison through simulated contributions, benefits and the benefit-to-contribution ratios for the two major employment groups. Our comparison shows that, for individuals with the same covered wages. the elderly program for the public employees requires higher plan contribution and offer higher benefits at the same time, compared to their private sector counterpart. In contrast, the private sector workers are given more discretion to choose the plan parameters; for example, they may enjoy a very high benefit-to-contribution ratio by choosing to make the minimum contribution to their pension plan and rely on the mandated employer contribution. In sum, the elderly provision for the public employees offers greater stability, but the private sector provision is more flexible and allows workers the potential to receive higher benefits and/or benefit-to-contribution ratios based on their salaries and contribution decisions.

In the empirical part of this paper, we use regression models to analyze the household saving rates of the different social insurance groups. In particular, we utilize two reforms as natural experiments, namely the enactment of the National Pension Insurance and the introduction of the annuity option for Labor Insurance, and we estimate their impacts on household saving rate using the Difference-in-Differences method. The baseline results show that household saving rates significantly differ across social insurance groups; however, this effect may to some extent reflects the household characteristics associated with the social insurance types and the related employment decisions, and not necessarily the causal effects of the different elderly provisions. In the difference in differences results, we find that the enactment of the Nation Pension significantly reduced household saving rates, while the Labor Insurance annuitization had no significant effects.

第壹章 前言 1
一、 研究背景 1
二、 研究動機 4
三、 研究標的 5
四、 研究架構 6
第貳章 文獻回顧 7
一、 各國老年經濟安全制度與儲蓄行為的研究 8
二、 台灣老年經濟安全制度的相關研究 10
第參章 老年經濟安全保障的背景與制度 13
一、 老年社會保險與退休金制度 13
二、 老年經濟安全保障的制度設計 14
三、 老年經濟安全制度-以美國為例 16
四、 台灣的老年經濟安全制度 19
第肆章 研究方法 39
一、 資料來源 39
二、 實證模型 41
第伍章 實證結果 53
第陸章 結論 63
附錄 66
參考文獻 69

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