Geringe Verbreitung privater Pflegezusatzversicherungen – Implikationen für die Pflegereform

In view of rising long-term care costs and budgetary constraints, reforming the long-term care insurance system to provide effective cover against long-term care risks is becoming increasingly challenging. What role can voluntary supplementary insurance play in this regard? Empirical findings show that voluntary markets have remained small and socially selective. Tax incentives have had little effect on uptake and have essentially led to windfall effects. Broad coverage has only been achieved in compulsory, publicly organised systems. Nevertheless, tax incentives for voluntary supplementary insurance–the policy instrument with the weakest evidence base–are once again under discussion. This article examines this approach from a health economics and international perspective, reviews the available evidence and highlights implications for long-term care reform.