본문/내용
상병수당의 법정급료화 조치가 민영화의 성공사례로 지적되기도 하지만, 다른 한편으로는 실제 효과가 미미하다는 주장도 있다. 즉 법정급료화가 단기상병급여의 지급책임을 공공부문에서 민간부문으로 이전시켰지만, 실제로 고용주의 요구에 따라 정부가 세금면제 또는 지출상환(reimburse)의 조치를 취하였기 때문에 정부로서는 얻은 것이 거의 없다는 것이다(Paul Pierson, 1984: 140; O`Higgins, 1989: 172; Barr & Coulter, 1990: 281). Creedy와 Disney의 추산에 의하면 SSP(28주)도입이 1986-1987 회계년도 정부기금에 미친 영향은 다음과 같다. 이익 813백만 파운드(국민보험급여 절약 550백만파운드, DHSS관리비 절약 35백만 파운드, SSP에 대한 추가소득세수입 147백만 파운드, 국민보험기여금 추가수입 81백만파운드)에서 손실 698백만 파운드(고용주에 대한 SSP 환불(조세지출) 688백만 파운드, 보충급여 및 관련주택급여에 따른 추가지출 10백만 파운드)를 제외한 순이익 115백만 파운 드이다. 순이익 115백만파운드의 사회보장 지출에 대한 절약효과는 총지출의 0.2%에 불과 하다. 만약 고용주의 SSP환불신청에 있어서 도덕적 해이가 나타날 경우…
참고문헌
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