Kommentar zum Gesetz über eine Kriegsabgabe von Vermögenszuwachs und zum Gesetz über eine außerordentliche Kriegsabgabe für das Rechnungsjahr 1919 vom 10. September 1919

Die Entwicklung der Berliner Vorortgemeinde Kleinschönebeck-Fichtenau unter besonderer Berücksichtigung der Finanzen

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Monograph

Identifikator:: 1016238525

URN:: urn:nbn:de:zbw-retromon-55274

Document type:: Monograph

Title:: Kommentar zum Gesetz über eine Kriegsabgabe von Vermögenszuwachs und zum Gesetz über eine außerordentliche Kriegsabgabe für das Rechnungsjahr 1919 vom 10. September 1919

Place of publication:: Berlin

Publisher:: Verlag von Otto Liebmann

Year of publication:: 1920

Scope:: 1 Online-Ressource (XXIII, 548 Seiten)

Collection:: Economics Books

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$Y) “ “n MAJORITY REPORT. be available for some months. We are, however, given to under- stand that they are likely to show aggregate surpluses of between £40,000,000 and £45,000,000, of which about £17,000,000 is due to the sums carried forward from the previous valuation with their subsequent interest earnings. Much information as to the progress of the Societies in the inter-valuation period is contained in a statement which the Government Actuary’s Department has submitted to us with reference to the valuations made as at 31st December, 1922 (App. LXXXVII). These cases comprise 3,981 units (Societies and Branches) and show surpluses amounting to £8,500,000 against deficiencies totalling £9,000 only. The average amount of surplus over a membership of 2,850,000 is nearly £3 a head ; the average deficiency, in respect of under 11,500 persons, is 15s. 11d. It is possible that the units first valued do not constitute a wholly representative sample of the whole, but when due allowance is made for this we are justified in expecting that the results of the second valuation will be even more remarkable than those of the first. We are in- formed that, of the surpluses expected to be revealed, it is estimated that sums amounting to about £15,000,000 will be carried forward and £25,000.000 to £30,000,000 applied to additional benefits. 171. We are naturally concerned to ascertain the causes of what we must call such phenomenal progress. We learn from the statement mentioned that the claims have been but 71 per cent. of the expectation in the case of sickness benefit, 61 per cent. in the case of disablement benefit and 78 per cent. in the case of maternity benefit; that interest in excess of the product of 3 per cent. and interest on surplus have yielded over 11s. a head in the four years 1919-22, that appreciation of securities Is an item of some consequence, and that a substantial sum is attributable to cessations of insurance with consequent lapse of rights in respect of additional money benefits granted after the previous valuation. THE MARGIN IN THE PRESENT CONTRIBUTION. 172. General indications of these features of the present position were brought to our knowledge at an early stage of our deliberations. They raise the question whether with the lapse of time sufficient changes have occurred in the conditions governing the finance of the system of National Health Insurance to Justify a re-arrangement of its financial basis, with the object of providing resources either for the enlargement of the statutory benefits or for meeting expected additions to the cost of any of the existing benefits. This, of course, is a technical question and that it might be examined authoritatively we requested the Minister of Health to set up the Actuarial Com- mittee to the appointment of which we have previously referred. That Committee has presented three Reports which we print as

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