過去研究指出，全民健保收入在各所得水平間呈不利窮人的累退 分配，惟，累退現象逐年趨緩。本研究運用1995至2000年主計處家 庭收支調查，進一步觀察健保醫療給付受益的分配情形，並檢驗全民 健保收支相抵後的所得重分配辣果。研究結果指出：（1)全民健保 醫療給付在各所得水平間呈均等分配，同時，其有利於窮人的累進分 配程度逐年提升。（2)考量全民健保收支淨歸宿後，低所得者的淨 效益爲正値，並且，所得愈低，淨效益値越大，反之，高所得者的淨 效益傾向爲負値，並且，所得愈高，淨效益値愈小；同時，高低所得 組之間的差異逐年擴大。（3)比較全民健保收支淨效果後的所得分 配與税前所得分配的吉尼係數差異，全民健保明顯改善所得分配，並 且，改善程度逐年提高。

Previous studies have indicated that the distribution of national health insurance (NHI) contributions was regressive to income, whereas the regressivity was decelerating annually. Applying the 1995-2000 Survey of Family Income and Expenditure, this study further examines the distribution of NHI medical payments across income levels and the income redistributional effects of NHI after taking account of its net fiscal incidence analysis. The results show that medical payments were equally distributed across income levels, with increasing progressivity annually. When offsetting medical payments with contributions, low income people tend to have a positive net benefit, while high income people tend to have a negative net benefit. The differences of net benefits between the poor and the rich increased year by year. Furthermore, in terms of the Gini coefficient, the income distribution, taking into account the net fiscal incidence of NHI, indicates a more equitable result in contrast to a pre-tax income distribution. This improvement of income distribution caused by NHI also grew annually.