Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate

This paper argues that equal per-capita health care premia offer no
systematic advantage as an instrument of financing the welfare
state. Either will simultaneous changes in the tax system be
necessary to compensate their redistributive effects, in which case
all efficiency gains derived from a switch to income-independent
health care premia will also be lost. Alternatively, if one wants
to change the progressiveness of the overall tax and social
security system in Germany, this can equivalently be done through a
reform of the tax system. This is shown using simplified formulae
for the German system of income taxation and health care finance.
Instead, it is argued that the advantage of equal per-capita premia
lies in its potential to reduce health care expenditures, by way of
facilitating the use of co-payment schemes which reduce the moral
hazard problem in health care markets.