McManus L A
Soc Secur Bull. 1981 Feb;44(2):19-26.
This article uses individual vocational rehabilitation case data and disability insurance (DI) benefit histories from the master beneficiary record file to compare the costs and savings to the DI trust fund associated with the beneficiary rehabilitation program. Using cost-benefit procedures and varying assumptions as to the impact of vocational rehabilitation services, the savings to the trust fund were found to range between $1.39 and $2.72 per $1.00 of cost for DI beneficiaries who completed their vocational rehabilitation service period in fiscal year 1975. Calculating savings according to the length of the savings period revealed that expenditures for vocational rehabilitation services to these beneficiaries would be fully repaid within 10 years after closure. It was also discovered that the loss of savings due to return to the DI rolls substantially exceeds the increased payroll tax revenue accruing to the trust fund from post-vocational rehabilitation employment.
本文使用个人职业康复案例数据以及主受益人记录文件中的残疾保险（DI）福利历史，来比较与受益人康复计划相关的DI信托基金的成本和储蓄。使用成本效益程序并对职业康复服务的影响采用不同假设，结果发现，对于在1975财年完成职业康复服务期的DI受益人，信托基金每花费1美元，节省的金额在1.39美元至2.72美元之间。根据储蓄期的长短计算储蓄情况表明，这些受益人的职业康复服务支出将在结束后的10年内全部收回。还发现，因重新回到DI名单而导致的储蓄损失，大大超过了职业康复后就业给信托基金带来的工资税收入增加额。
