| Summary: | 碩士 === 國立中正大學 === 勞工關係學系暨研究所 === 102 === In 2012, about 120 thousand labors withdrew from Labor Insurance after they learned that Taiwan Labor Insurance would bankrupt in 2027, within 15 years. This was Taiwan was facing the challenge of new social risks, aged society and the government would meet fiscal cliff soon. The OECD members were facing these challenges too. They reformed not only the pension schemes, but also activated their labor market to improve labor participation at the same time.
Based on the perspectives of intergenerational justice, this study found that the Taiwan government focuses on those pension schemes reform without reviewing the trends of population structure and labor market. Based on the perspectives of active ageing & intergenerational solidarity, this study showed that activating labor market will increase pension fund, and decrease the payment of pension.
This study adopted historical and comparative research to investigate Taiwan’s current challenges, the changes and trends between the population structure and the labor market. Also, this study generalized and compared the argument on pension reform of Labor Insurance. Moreover, this study reviewed the pension reforms and the active labor market policies of Germany, Japan, Korea & Norway. Futhermore, this study summarized “the best practices of Intergenerational Solidarity” of EU and AARP.
This study found that members of OECD reformed their pension not only by increasing the contributions, decreasing the replacement rate of pension, or late retirement; but also by increasing flexibility in the retirement decision, introducing pension adjustment, income-test & partially pension for old-age workers. Also, this study found that Taiwan government will just increase the contributions, decrease the replacement rate of pension, and promote late retirement to reform pension. It will harm labor market and make the labor participation of youth, elderly, and women lower. This study suggested some active labor market policies for Taiwan to activate the labor market, therefore could make pension fund better.
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