CHAPTER 1 Introduction 3 1. Background and Purpose 3 2. Content and Methodology 5
CHAPTER 2 Studies on Insurance Contribution Schemes 10
CHAPTER 3 Contribution Schemes and Funding Sources in Other Countries 21 1. Germany 21 2. France 22 3. Austria 25 4. Japan 26 5. Switzerland 29
CHAPTER 4 Current State and Problems of the Insurance Contribution Scheme 21 1. Current state 35 2. Problems involved in the current insurance contribution system 40
CHAPTER 5 Comparison of Income and Living Conditions Between Employees and the Self-Employed 49 1. Data distribution 50 2. Comparative analysis of statistics 52 3. Relationship between earned income/business income (employees/self-employed) and total income 55 4. Equity in the dual-structured premium calculation method 58 5. Study of models with improved equity 63 6. Implications 68
CHAPTER 6 Directions for Reforming Insurance Contributions 73 1. Basic principles and directions for reforming insurance contributions 73 2. New insurance contribution scheme 75
