本文比較保費現制（含補充保費）以及二代健保規劃小組提出 保費新制方案，觀察保費新制是否使得養育兒童家戶健保財務負擔 公平性獲得具體改善。本研究使用1999年綜合所得稅核定檔、承 保檔（ID檔），以及門診及住院醫療費用檔等資料，並利用 Aronson et al. (1994)模型評估健保財務負擔公平性。結果發現在新 制保費計徵方式可大幅減輕養育兒童家戶健保財務負擔，且有效提 升其公平性，此結果可供主管機關改革時之參考。

This study aims to evaluate the changes in redistributional effects of current (including supplementary premium) and new financing mechanisms for raising children households. We use 1999 personal income tax files data and National Health Insurance Data as well as utilize the framework of Aronson et al. (1994) to decompose the total redistributional effects of health care financing into vertical, horizontal, and re-ranking effects. The analysis shows that the health care financial burdens and the regressivity of the premium distribution for households raising children would decrease under the proposed new financing mechanism.