Empirical analysis on the incidence of health insurance costs

2015 Fiscal Year Final Research Report

• Project/Area Number: 25780184
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public finance/Public economy
• Research Institution: Hosei University (2014-2015); Hitotsubashi University (2013)
• Principal Investigator: HAMAAKI Junya 法政大学, 経済学部, 准教授 (90572769)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 社会保険料の帰着 / 総報酬制 / 操作変数

Outline of Final Research Achievements

Empirical studies on the incidence of social security contributions in Japan have produced conflicting results. Against this background, the present study, using new panel data, examines the extent to which employers’ health insurance contributions have been shifted to employees through the adjustment of wages following a major reform of the way insurance contributions are calculated. The results indicate that a large part of employers’ contribution burden was shifted to employees, and that this tendency was particularly pronounced for health insurers with a large number of insurees. This finding is consistent with the view that labour supply in Japan is inelastic with regard to changes in wages. Further, the empirical results suggest that the increase in employers’ insurance burden following the reform was not passed on to employees immediately but rather over time through the gradual adjustment of wages.

Free Research Field

公共経済学