근로소득세액공제와 근로소득공제제도의 경제적 효과

• 영문명: Economic Effects of Tax Credit and Special Deduction for Wage and Salary Income
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 손광락(Son, Gwang Lag)
• 간행물 정보: 『재정논집』재정논집 제14권 제1호, 133~168쪽, 전체 36쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1999.08.31

영문 초록

Tax credit and special deduction for wage and salary income are two major mechanisms to lighten the tax burdens of wage and salary income earners. considering the unbalance between tax burdens of wage and salary income earners and of business income earners. Even though these two systems have similar policy purposes, their effects on disposable income and welfare for those wage and salary income earners are estimated to be significantly different. The special deduction for wage and income earners has more regressive effect on income distribution than the tax credit, due to the progressivity of the income tax rates. While the special deduction increases the benefit for wage and salary income earners on average by w1. 18 per unit budgetary cost, the tax credit increases it by w1. 49 per unit budgetary cost: Therefore, the tax credit is proved to be better system than the special deduction in terms of both equity and efficiency. We have two policy recommendations. In the short run, it is better to curb the enlargement of the special deduction and increase the tax credit if the government wants to lighten more the tax burdens of wage and salary income earners. In the long run, it is recommended to unify those two systems with similar policy purposes. When they are unified, we recommend to abolish the special deduction and increase significantly the tax credit for wage and salary income earners along with basic exemtion and other itemized deductions.

목차

Ⅰ. 序

Ⅱ. 근로소득세액공제제도의 경제적 효과

Ⅲ. 근로소득공제제도의 경제적 효과

Ⅳ. 근로소득세액공제제도와 근로소득공제제도의 종합적 효과

Ⅴ. 근로소득세액공제와 근로소득공제제도의 통합방안

Ⅵ. 요약 및 맺는말

[參考文獻]