19-50 18 Q 18 18 18 18 19
Harold Perkin The Third Revolution: Professional Elites in the Modern World The major theme in each is the provenance and character of the professional elites, their success in establishing their dominance, and the temptations they are under to exploit their society to excess, thus risking their own and their society s decline or even destruction (Perkin, 1996xv) 18 Perkin risking their own and their society s decline or even destruction 18 18 18 1 90 1 92.7.27 B1 20
18 incidence 2 18 18 18 QA 18 18 5 QA Q1 18 A 68 84 18 40 68 3 2 tax incidence 3 21
68 4 81 65 70 83 65 81 84 90 70 140 100 92 68 65 68 35 18 21,893 74.71 74,546 102.48 27,134 73.71 79,180 94.42 18 18 18 80 18 18 450 45 1516 4 22
Q2 A 100 18 18 079006 78.9.29 23
Q3 A 100 18 18 80.6.14 280 94.1.1 11,280 88.5.28 485 91.4.4 542 Q4 A 18 24
18 3 18 32 21 9 3.5 76 53 35 18 45 69 240 2003 18 18 Q5 5 A 68 14660 230 35 16 :19 2005.11.8 59 18 18 25
21,893 74.71 130 27,134 73.71 2005 31,850 35 4,800 6 15 35 2040 12,850 94.11.2 1578 6578 40 8,055 7 40 7,430 8 18 QA 18 1950 9 18 18 6 6 18 18 6 7 50 92 93 15,73116,491 8 15,480 40 1.2 100 7,500 26
replacement rate 10 74 146 60-70 2003 40 60 20 Gruber, 2005334-335 Munnell, 197763 11 65 60-70 65 35-40 6.67 62 65 20Gruber, 2005335Munnell, 197773-74 10 2006.1.5 replacement rate 11 Bei steigender Abgabenbelastung der Bruttoeinkommen der Erwerbstätigen (Steuerprogression) im Zuge eines inflationistischen Nominaleinkommenswachstums und zunehmender Sozialabgabenbelastung führt die bisherige Retenanpassungspraxis zwangsläufig dazu, daß die abgabenfreien Einkommen der Rentner stärker wachsen als die Nettoeinkimmen der Erwerbstätigen und sich den letzteren immer mehr annähern. Deshalb wurde schon verschiedentlich angeregt, die Renten zukünfig nur noch nach dem Anstieg der Nettoarbeitsentgelte anzupassen ( ). Winterstein, 1980, S. 50) Vom Konzept der dynamischen Rente her gesehen, ist die Nettoanpassung die systemadäquate Methode, da sie die beiderseitigen verfügbaren Einkommen in Beziehung setzt: Soweit die Renten nicht durch Pflichtbeiträge und direkte Steuern belastet sind, sollen sie nur in dem Ausmaß wachsen, in dem sich die Nettoeinkommen der Aktiven erhöhen. (Molitor, 1987, S. 33-34) 27
earnings test 12 62-64 11,640 50 65 Gruber, 2005336 18 90 35 90 18 2005.11.11 : 18 0.75 12 15 75 1 30 90 1 95 12 The earnings test reflects the basic philosopher that the social security system was designed to provide income support to people who have retired rather than an annuity to everyone who reaches the age of sixty-five. In 1939, this provision was also seen as a method of reducing unemployment by releasing jobs for unemployed younger workers. (Munnell, 197765) 28
1.5 12 25 85 1 35 95 90 13 84 65 90 35 30 14 13 2006.1.5. 14 2005.12.28 2005 12 27 29
2005 12 26 12 25 90 9 6,750 65 3,000 90 9 6,750 6,000 18 90 9 6,750 290 18 90 65 15 15 84 7 1 85 2 1 90 9% 30
2006 2 16 () 18 () 25 75% 1 0.5% 35 80% () () 6 1 1 25 85% 1 1% 35 95% 6 1 1 31
+ ( )+ /12 + + 奬 /12 1. 2. 1. 1 2 3 3 3 3 2. 32
1 3 2 3 3 12 10 18 18 35 18 200 80 18 18 33
18 18 18 political power Lord Acton Power tends to corrupt, and absolute power corrupts absolutely Harold Perkin self-serving elites exploitation individual peculation Chalmers Johnson structural corruption the built-in rewards 16 18 Perkin 21 Professional society is the most creative system the world has ever seen, bringing material, cultural, intellectual, and moral benefits on a scale not dreamed of by earlier generations, even among the rich and powerful. How can we enjoy the enormous benefits of professional society without allowing the professional elites to abuse their power and exploit 16 The most important kind, however, is not individual peculation but what Chalmers Johnson, in the case of Japan, has called structural corruption, the built-in rewards that the system offers to politicians, bureaucrats, and corporate managers, who receive lucrative appointments and compensation for loss of office for cooperating with the elite to perpetuate the exploitation and the inequitable distribution of income. (Perkin, 1996xv-xvi) 34
their societies to the point of exhaustion and collapse? That is the most important question the world has to face in the twenty-first century. (Perkin, 1996, p. xvi) Perkin Enlightened self-interest,.., is more profitable than narrowly selfish greed. (Perkin, 1996xvi) 17 17 2005.12.28A11 2006.1.5 A10 35
910706 18% 2002-09-14/ /A2 / 2002-07-04/ /1 / 2002-07-06/ /5 / 910801 2002-09-05/ /A2 / 2002-09-05/ /A2 / 2002-09-06/ /6 / 36
66 68 73 78 80 82 84 86 94 14 145 137 151 161 153 135 131 130 130 13 12 11 10 9 8 7 6 5 4 3 147 139 154 168 160 146 140 140 140 143 136 150 163 156 142 137 136 136 149 141 156 170 162 150 145 144 144 143 132 146 150 152 141 135 135 135 156 157 173 189 181 168 161 160 160 149 143 158 172 162 150 144 144 144 165 168 188 203 196 181 173 172 172 157 155 173 186 173 160 152 152 152 174 169 188 204 207 193 183 182 182 167 154 170 184 172 160 151 151 151 177 161 179 193 191 179 169 169 168 170 142 158 169 157 147 138 139 139 181 170 192 207 207 192 180 180 179 173 156 176 188 171 159 148 149 149 186 170 192 205 197 182 170 170 170 177 155 174 185 169 156 145 146 146 181 169 188 198 215 196 181 182 181 175 152 168 176 157 144 133 134 134 194 175 189 191 193 175 162 163 162 187 163 174 172 150 137 126 128 127 196 172 191 182 182 165 152 153 153 188 163 180 165 144 130 120 122 122 37
68 78 83 84 94 14 65.4 69.4 64.2 99.4 99.4 13 65.7 70.7 66.2 102.3 102.3 65.0 69.8 65.5 101.7 101.1 12 66.1 71.2 67.1 104.1 103.5 64.2 67.7 65.3 100.5 100.5 11 69.0 74.0 69.9 108.0 108.0 66.5 71.2 67.0 103.5 103.5 10 70.7 75.5 63.9 111.4 110.7 68.5 73.5 68.6 106.0 106.0 9 70.7 75.5 75.4 113.6 113.6 68.5 68.0 68.5 105.4 105.4 8 69.4 74.5 71.4 110.0 110.0 66.1 70.7 66.1 101.7 102.3 7 71.2 76.0 73.1 112.9 112.9 68.5 73.5 63.9 104.7 104.7 6 71.2 76.0 71.1 110.7 110.7 68.5 73.0 67.6 104.1 104.1 5 70.7 75.0 73.5 112.9 112.9 68.1 72.1 65.3 100.0 100.5 4 71.6 74.0 70.6 108.6 108.6 69.8 71.2 63.9 97.7 98.3 3 71.2 73.0 69.0 106.0 106.0 69.8 70.3 62.6 95.6 96.6 6878 0.9 1 20 8494 2 0.7 1 20 38
68 25 58,588 51,480 39,440 72,736 80.5 1,853,280 20% 43,394 37,915 29,080 17 55,605 78.0 1,364,940 36,160 31,455 25,010 15 49,995 72.3 1,132,380 28,560 24,670 20,180 13 39,019 73.2 888,120 24,584 21,120 18,350 10 35,523 69.2 760,320 17,350 14,660 17,190 8 29,302 59.2 527,760 68 30 68,884 51,480 39,440 20 72,736 94.7 1,853,280 50,977 37,915 29,080 17 55,605 91.6 1,364,940 42,451 31,455 25,010 15 49,995 84.9 1,132,380 33,494 24,670 20,180 13 39,019 85.8 888,120 28,808 21,120 18,350 10 35,523 81.1 760,320 20,282 14,660 17,190 8 29,302 69.2 527,760 64 35 74,546 51,480 39,440 20 72,736 102.48 1,853,280 55,149 37,915 29,080 17 55,605 99.17 1,364,940 45,910 31,455 25,010 15 49,995 91.82 1,132,380 36,208 24,670 20,180 13 39,019 92.79 888,120 31,132 21,120 18,350 10 35,523 87.63 760,320 21,893 14,660 17,190 8 29,302 74.71 527,760 39
68 25 700 58,588 51,480 53,340 20 83,856 69.861,853,280 680 52,075 48,250 44,290 17 76,808 67.791,737,000 575 49,180 43,080 38,675 15 69,491 70.771,550,880 480 43,754 38,235 30,560 13 59,851 73.101,364,940 390 37,246 32,425 25,570 10 53,995 68.981,167,300 290 31,820 27,580 22,520 8 46,092 69.031,027,620 200 25,306 21,765 19,570 0 41,335 61.22 783,540 130 20,238 17,240 19570 0 36,810 54.97 620,640 68 30 700 68,884 51,480 53,340 20 83,856 82.141,853,280 680 64,620 48,250 44,290 17 76,808 84.131,737,000 575 57,796 43,080 38,675 15 69,491 83.171,550,880 480 51,401 38,235 30,560 13 59,851 85.881,364,940 390 43,731 32,425 25,570 10 53,995 80.991,167,300 290 37,336 27,580 22,520 8 46,092 81.001,027,620 200 29,659 21,765 19,570 0 41,335 71.75 783,540 130 23,686 17,240 19570 0 36,810 64.34 620,640 68 35 700 79,180 51,480 53,340 20 83,856 94.421,853,280 680 74,270 48,250 44,290 17 76,808 96.691,737,000 575 66,412 43,080 38,675 15 69,491 95.561,550,880 480 59,048 38,235 30,560 13 59,851 98.651,364,940 390 50,216 32,425 25,570 10 53,995 93.001,167,300 290 42,852 27,580 22,520 8 46,092 92.971,027,620 200 33,032 21,765 19,570 0 41,335 79.91 783,540 130 27,134 17,240 19570 0 36,810 73.71 620,640 40
49.10.01 14.200 21.300 7.100 78.04.20 6.000 18.000 12.000 50.06.21 12.000 18.000 6.000 78.04.25 7.000 18.000 11.000 51.08.08 11.100 16.650 5.550 78.05.12 9.250 18.000 8.750 52.07.01 10.000 15.000 4.000 79.06.08 9.500 18.000 8.500 53.03.01 9.000 13.500 4.500 80.07.16 9.375 18.000 8.625 55.02.14 8.400 12.600 4.200 80.09.11 9.000 18.000 9.000 56.05.06 8.100 12.150 4.050 80.09.25 8.625 18.000 9.375 59.12.22 9.720 14.580 4.860 80.11.19 8.250 18.000 9.750 60.05.29 9.250 13.875 4.525 81.01.09 8.000 18.000 10.000 61.07.11 8.750 13.125 4.425 81.10.06 7.750 18.000 10.250 62.07.26 9.500 14.250 4.750 82.08.09 7.625 18.000 10.375 62.10.24 11.000 16.500 5.500 83.04.18 7.400 18.000 10.600 63.01.27 15.000 22.500 7.500 84.07.07 7.150 18.000 10.850 63.09.19 14.000 21.000 7.000 84.08.14 6.900 18.000 11.100 63.12.13 13.500 20.250 6.750 84.11.11 6.800 18.000 11.200 64.02.22 12.750 19.125 6.375 85.05.25 5.675 18.000 12.325 64.04.21 12.000 18.000 6.000 85.08.15 6.550 18.000 11.450 65.10.22 11.250 16.875 5.625 85.08.28 6.450 18.000 11.550 65.12.15 10.750 16.125 5.375 85.10.16 6.300 18.000 11.700 66.04.01 10.000 15.000 3.000 85.11.15 6.050 18.000 11.950 66.06.10 9.500 14.250 4.750 86.06.05 5.950 18.000 12.050 68.05.16 11.000 16.500 5.500 86.08.07 6.075 18.000 11.925 68.08.22 12.500 18.750 6.250 87.02.07 6.550 18.000 11.450 70.01.06 13.000 19.500 6.500 87.08.04 6.425 18.000 11.575 41
70.06.15 14.500 21.750 7.250 87.09.30 6.325 18.000 11.675 70.10.21 13.500 20.250 6.750 87.10.22 6.300 18.000 11.700 70.12.17 13.000 19.500 6.500 87.10.31 6.100 18.000 11.900 71.02.26 12.500 18.750 6.250 87.11.13 6.000 18.000 12.000 71.04.17 11.500 17.250 5.750 87.11.26 5.700 18.000 12.300 71.07.12 10.500 15.750 5.250 87.12.08 5.550 18.000 12.450 71.09.18 9.750 14.625 4.875 88.02.03 5.425 18.000 12.575 71.12.30 9.000 14.250 5.250 88.02.20 5.050 18.000 12.950 72.03.16 8.500 14.250 5.750 88.03.16 5.000 18.000 13.000 72.12.01 8.500 18.000 9.500 90.02.05 4.800 18.000 13.200 73.05.09 8.250 18.000 9.750 90.03.07 4.690 18.000 13.310 73.11.24 8.000 18.000 10.000 90.04.02 4.470 18.000 13.530 74.03.22 7.750 18.000 10.250 90.04.13 4.300 18.000 13.700 74.06.17 7.250 18.000 10.750 90.04.19 4.400 18.000 13.600 74.09.17 6.750 18.000 11.250 90.04.26 4.275 18.000 13.725 74.11.23 6.250 18.000 11.750 90.05.21 4.150 18.000 13.850 75.02.24 5.750 18.000 12.250 90.07.17 3.900 18.000 14.100 75.03.12 5.250 18.000 12.750 90.08.21 3.650 18.000 14.350 75.10.21 5.000 18.000 13.000 90.09.20 3.150 18.000 14.850 78.04.03 5.250 18.000 12.750 90.10.05 2.800 18.000 15.200 42
25 16 9 18 17350 527760 7916 779 14660 17190 3981 72.6 26045 35831 8 20966 644040 9660 950 17890 17190 4385 31576 39465 24584 760320 11404 1122 21120 17250 4796 37110 43166 30734 957960 14369 1413 26610 17310 5490 46516 49410 32900 1027620 15414 1516 28545 17530 5759 49830 51834 38326 1202040 18030 1773 33390 18350 6490 58129 58230 39414 1236960 18554 1825 34360 20180 6817 59793 61357 34360 20180 4090 7328 65958 43394 1364940 20474 2014 37915 21070 7373 65882 66358 37915 21070 4990 7996 71971 46290 1458000 21870 2151 40500 23980 8060 70311 72540 80.0 1 85.9 7 94.1 4 96.1 3 99.8 2 97.4 5 90.6 5 99.2 8 91.5 3 96.9 2 40500 23980 6540 8877 88.0 0 43
11 12 13 14 79897 52074 1643940 24659 2425 45665 25010 8834 79158 79509 45665 25010 8440 9889 89004 57142 1806840 27102 2666 50190 29080 9908 86910 89178 50190 29080 11400 11333 102003 57866 1830060 27450 2700 50835 31690 10315 88016 92840 50835 31690 16660 12398 111583 58588 1853280 27799 2734 51480 35620 10887 89121 97987 51480 35620 25700 14100 126900 58588 1853280 27799 2734 51480 36730 11026 89121 99236 51480 36730 28510 14590 131310 950 1853280 27799 2734 51480 39440 11365 89121 102285 51480 39440 35200 15765 141885 99.5 5 88.9 3 97.4 5 85.2 0 94.8 0 78.8 7 90.9 5 70.2 2 89.8 0 67.8 7 87.1 3 62.8 1 44
30 21 9 18 18083 527760 7916 824 14660 17190 3981 26823 35831 21861 644040 9660 1006 17890 17190 4385 32527 39465 25640 760320 11404 1187 21120 17250 4796 38231 43166 32064 957960 14369 1496 26610 17310 5490 47929 49410 34327 1027620 15414 1605 28545 17530 5759 51346 51834 39996 1202040 18030 1878 33390 18350 6490 59904 58230 41132 1236960 18554 1932 34360 20180 6817 61618 61357 34360 20180 4090 7328 65958 45290 1364940 20474 2132 37915 21070 7373 67896 66358 37915 21070 4990 7996 71971 48315 1458000 21870 2278 40500 23980 8060 72463 72540 40500 23980 6540 8877 79897 74.85 82.41 88.56 97.00 99.05 102.8 7 100.4 2 93.42 102.3 1 94.33 99.89 90.69 45
54358 1643940 24659 2568 81585 45665 25010 8834 79509 45665 25010 8440 9889 89004 59652 1806840 27102 2823 50190 29080 9908 89577 89178 50190 29080 11400 11333 102003 60407 1830060 27450 2859 50835 31690 10315 11 90716 92840 50835 31690 16660 12398 111583 61162 1853280 27799 2895 51480 35620 10887 12 91856 97987 51480 35620 25700 14100 126900 61162 1853280 27799 2895 51480 36730 11026 13 91856 99236 51480 36730 28510 14590 131310 61162 1853280 27799 2895 51480 39440 11365 14 91856 102285 51480 39440 35200 15765 141885 102.6 1 91.66 100.4 4 81.29 97.71 81.29 93.74 72.38 92.56 69.95 89.80 64.73 46
35 26 9 18 18816 527760 7916 870 14660 17190 3981 27602 35831 22755 644040 9660 1062 17890 17190 4385 33477 39465 26696 760320 11404 1254 21120 17250 4796 39354 43166 33395 957960 14369 1579 26610 17310 5490 49343 49410 35755 1027620 15414 1694 28545 17530 5759 52863 51834 41665 1202040 18030 1982 33390 18350 6490 61735 58230 42850 1236960 18554 2040 34360 20180 6817 63444 61357 34360 20180 4090 7328 65958 47186 1364940 20474 2251 37915 21070 7373 69911 66358 37915 21070 4990 7996 71971 50340 1458000 21870 2404 40500 23980 8060 74614 72540 40500 23980 6540 8877 79897 77.03 84.82 91.16 99.86 101.9 8 106.0 1 103.4 0 96.18 105.3 5 97.13 102.8 5 93.38 47
56641 1643940 24659 2711 84011 45665 25010 8834 79509 45665 25010 8440 9889 89004 62161 1806840 27102 2980 50190 29080 9908 92243 89178 50190 29080 11400 11333 102003 62949 1830060 27450 3018 50835 31690 10315 1 93804 92840 1 50835 31690 16660 12398 111583 63736 1853280 27799 3056 51480 35620 10887 1 94591 97987 2 51480 35620 25700 14100 126900 63736 1853280 27799 3056 51480 36730 11026 1 94591 99236 3 51480 36730 28510 14590 131310 63736 1853280 27799 3056 51480 39440 11365 1 94591 102285 4 51480 39440 35200 15765 141885 109.0 7 94.39 103.4 3 90.43 101.0 3 84.06 96.53 74.53 95.31 72.31 92.82 66.92 48
. 2002 74 2003 18 22 91~113 Gruber, Jonathan (2005), Public Finance and Public Policy, New York: Worth Publishers. Molitor, Bruno (1987), Soziale Sicherung, München: Verag Franz Vahlen. Munnell, Alicia H. (1977), The Future of Social Security, Washington, D.C.: Brookings Institution. Perkin, Harold (1996), The Third Revolution: Professional Elites in the Modern World, London and New York: Routledge. Winterstein, Helmut (1980), Das System der Sozialen Sicherung in der Bundesrepublik Deutschland, München: Verag Franz Vahlen. 95 5 8 95 5 8 95 6 7 49
The Questions and Answers of the Premium with 18% Interest Rate: an Innovative View Shih-Sin Huang Jian-Jhong Guo Abstract There is no reason that the premium with 18% interest rate can exist since it has been the policy of allowing professional elites to connect more economic rent at authoritarian time in Taiwan. Every political party should face such a problem and eradicate this out-of date policy. This reform will involve profiteers, but more emphasis should be put on those who have been damaged through the past mistake of systematic design. It is really one of the most important issue in modern Taiwan. In view of social justice and sustainable development, a new perspective should be developed, but not a financial crisis Keywordsthe premium with 18% interest rate, professional elites, annuity payment, social reform, social justice 50