Rethinking the Financing of Taiwan’s Long-term Care Policies: Focusing on the experience of Japan and the United States
After the implementation of the long-term care policy in Taiwan, there are many doubts about the lack of financial resources and manpower. According to the Long-Term Care Services Act, the sources of the fund include the increased tax revenue from the adjustment of estate and gift tax rates, the adjustment of the taxable amount of tobacco and alcohol tax and health and welfare surcharge on tobacco. Whether these opportunity taxes can provide a stable financing and thus build a sound long-term care system is beyond doubt. Therefore, it is necessary to discuss whether to adopt “tax system,” “social insurance system” or “hybrid system” for long-term care. This article intends to learn from the practical operation of the long-term care system in Japan and the United States, hoping to be helpful to the financing of Taiwan’s long-term care system. Finally, this article proposes: 1. the principle of ability to pay should be followed in financing; 2. The long-term care system in Taiwan should adopt a “hybrid system”; 3. The design of copayment is worthy of reference; 4. Revenue-generating and cost-saving are both important.