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Based on the model of Haufler et al. (2005), this paper constructs a vertical intra-industry trade model with two countries to explore how the degree of quality differentiation and trade cost affect the choice of commodity tax principles. This paper analyzes the choice of commodity tax base by world welfare in an asymmetric model. It is found that the origin tax principle is superior to the destination tax principle in terms of world welfare for the case of large differences in product quality. As the degree of quality differentiation shrinks, world welfare is higher under the origin tax principle when the trade cost is low; world welfare is higher under the destination tax principle when the trade cost is high. In addition, when product quality differences are smaller, world welfare is higher under the destination tax principle. Furthermore, this paper decomposes welfare effects into the efficiency effect and the trade balance effect, and investigates how the above two effects affect the welfare effect of hi

This paper investigates the determinants of trade liberalization in banking services under the WTO. The estimated results point out that an increase in per capita GDP, an increase in lending to private sector, a decrease in corruption, an increase in legal system power, an increase in government effectiveness, an increase in regulatory quality, and an increase in rule of law, altogether contribute to the greater degree of liberalization in banking services commitments. In contrast, countries with membership in the Cairns Group, an increase in financial trade openness, an increase in stock traded value, and an increase in restricting bank's activities in nonfinancial firms, insurance, real estate, and securities, entirely play a role in determining a lower level of banking services commitments.

The National Health Insurance (NHI) officially promoted the global budget payment system in July 2002. Although this system effectively controlled insurance costs, approximately NT$60 billion in accrual deficit accumulated during 2009. The premium rate increased from 4.55% to 5.17% in 2010, temporarily relieving the NHI financial crisis. The main cause for the financial problems was the limited growth of premium revenues. To resolve this problem, major reforms in the payment methods of the NHI were enacted in 2013. In addition to maintaining the existing payment methods, the supplementary insurance premium on employers and beneficiaries were added. Although the supplementary insurance premium collected NT$40.2 billion during the first year of implementing the new financing mechanism, whether this mechanism is a short-term or long-term solution remains unknown. This study evaluated the balance of payment rates until 2023, indicating that the statutory premium rate ceiling (6%) will be exceeded within 10 years,

The Ministry of Health and Welfare in Taiwan has indicated that a new financing mechanism broadening the premium base from the payroll tax to family income will be proposed under third-generation National Health Insurance. This study compared the existing system with the new financing mechanism, analyzed the advantages and shortcomings based on considerations of equity, neutrality and administration, and reviewed the related controversies caused by enlarging the premium base. We also provide suggestions for the government in formulating third-generation National Health Insurance in the future. [PUBLICATION ABSTRACT]

本文在Haufler et al.（2005）的模型基礎上，建構一個垂直產品差異化的兩國產業內貿易模型，探討產品品質差異程度與貿易成本如何影響國際商品課稅原則的選擇。本文為非對稱模型，以全球總福利水準高低來選擇商品課稅原則。本文發現，當產品品質差異大時，採取生產地原則的全球總福利大於消費地原則。隨著產品品質差異縮小時，當貿易成本較低時，採取生產地原則的全球總福利大於消費地原則；當貿易成本較高時，採取消費地原則的全球總福利大於生產地原則。此外，當產品品質差異更小時，採取消費地原則的全球總福利大於生產地原則。本文的另一貢獻是，將福利效果拆解成效率效果與貿易差額效果，用以分析這兩項效果如何影響不同課稅原則下高、低品質國家的福利效果。

Rapid population aging and wage stagnation among young people have negatively affected the finances of the National Health Insurance (NHI) program as well as exacerbated intergenerational inequality in Taiwan. In this study, population aging and wage stagnation were included in the model to estimate premium bases and benefit payments, which were then used to calculate the balance of payment rates and intergenerational premium burdens of NHI. Given the general premium rate without the rate ceiling of 6% and an estimated scenario with moderate population projection and moderate negotiated budget growth, the current 4.69% premium rate of the NHI would rise to 12.28% in 2041, and the rate would be higher for people born in later years. To mitigate the negative effects of population aging and wage stagnation that disproportionately impose the financial burden of paying NHI premiums on younger generations and eliminate the intergenerational inequality in NHI, reforms are necessary that implement a revenue-payment-l

我國全民健康保險自2002年7月起全面推動總額支付制度，雖然保險成本得以有效控制，不過於2009年卻累計近600億元的財務虧損，隔年將費率自4.55%調升至5.17%，才暫時解除健保財務危機，其主要原因在於保費收入成長有所侷限。為改善此問題，我國全民健康保險收費方式自2013年起出現重大變革，除維持現行健保計費方式之外，另行課徵雇主及保險對象補充保險費。雖然健保新制實施第一年(2013年)收取的補充保險費高達402億元，然此新制到底只是短暫改善財務問題的措施，亦或是長久改善財源不足問題的改革呢？本文推估一般保險費之平衡費率至2023年，研究結果發現十年內的平衡費率將突破法定費率的上限(6%)，屆時勢必恐將面臨全民健康保險法再度修法的壓力。此外，健保新制的實施能緩衝或延後修法的時間僅有一至三年，補充保險費只是短暫改善財務問題的措施，並無法長久改善健保財務收支失衡的問題。本文希冀透過各種情境下所估算的平衡費率資訊，做為主管機關規劃健保財務時之參考。

目標：探討宗教與健康關聯性在性別間之差異，利用健康生活品質量表將健康生活品質分成生理、心理及一般健康等三方面，以比較不同健康層面在性別間之影響是否有所不同。方法：利用國家衛生研究院與國民健康署於2009年國民健康訪問調查（National Health Interview Survey, NHIS）之全國性抽樣資料，研究對象數計有15,978人，男、女性分別為7,553人、8,425人。控制個人年齡、教育程度、婚姻狀況、所得、慢性疾病、籍貫及居住地區等變數，以釐清信仰與健康關聯性在性別間是否存在差異。結果：不論是有無宗教信仰或宗教活動參與度和健康生活品質之關聯性，在性別間有顯著不同之迴歸結果。有宗教信仰及宗教活動參與度愈高男性，其一般健康較佳。有信仰女性的生理、心理及一般健康狀況均較無宗教信仰者差；隨宗教活動參與度的增加，其生理及心理層面的健康狀況易顯著較差。結論：男性之迴歸結果和既有文獻大致相符，女性則顯然不同，推測女性通常在遭遇困境時才尋求宗教協助，抑或女性宗教者的心理、生理及一般健康原本就比較差，藉由宗教以尋求慰藉及解脫，因此原本健康較差女性反而更積極投入參與宗教信仰活動。

This chapter examines financial liberalization as measured by General Agreement on Trade in Services (GATS) commitments, and the effect of liberalization on economic growth. The chapter is organized as follows. Section 10.2 introduces the history of WTO commitments and describes the construction of the financial liberalization index. Section 10.3 discusses some interesting patterns of the financial liberalization under the WTO. Section 10.4 describes the empirical models and data, while Section 10.5 presents the empirical findings. Finally, Section 10.6 summarizes the conclusions that are drawn.