보조금 및 조세정책이 보험 수요에 미치는 영향
The impact of subsidies and tax policies on insurance demand
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초록
본 연구는 민영보험이 비율보상의 일부보험을 제공하는 경우 정부의 최적 세금 공제율이 0임을 지적한 Kaplow(1992) 및 Huang and Tzeng(2007)의 연구결과와는 달리, 2기간 모형에서는 비율보상 형태의 민영보험이 존재하더라도 개인의 위험회피성향이 충분히 큰 경우 정부의 최적 세금 공제가 0이 아닐 수 있다는 것을 이론적으로 보이고 있다. 또한 본 연구는 순손실에 대한 세금 공제뿐만 아니라 보험료 지출에 대한 최적 세금 공제율 역시 0이 아닐 수 있으며, 민영 보험 수요와 세금 공제율이 서로 에지워드-파레토 보완관계에 있을 수 있음을 보이고 있다. 본 연구는 세금 공제 외에도 정부가 직접적으로 1기 또는 2기의 소득에 보조금을 지급할 수 있다는 점 역시 고려하여 보조금과 민영보험 역시 에지워드-파레토 보완관계일 수 있음을 이론적으로 보이고 있다.
Abstract
Kaplow(1992) and Huang and Tzeng(2007) show that the government’s optimal tax deduction for net loss is zero when private insurers provide proportional coverage. However, this study theoretically examines that the optimal tax deduction may not be zero in a two-period model with sufficiently large risk aversion, even in the presence of proportional coverage of private insurers. This study also shows that not only the tax deduction for net losses, but also the optimal tax deduction for insurance premium may not be zero, and that insurance and the tax deduction may satisfy Edgeworth-Pareto complementarity. This study also considers that the government can subsidize wealth in period 1 or 2, and shows that this subsidy and insurance can also be Edgeworth-Pareto complements.
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