근로소득세액공제제도의 개편방안

• 영문명: Alternatives to the Current Tax Credit for Wage and Salary Income
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 원윤희(Yunhi Won)
• 간행물 정보: 『재정논집』재정논집 제15권 제2호, 169~200쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.02.28

영문 초록

This study explores an alternative to the current system of tax credit for wage and salary income (TCWS). The redistribution effect of TCWS is limited because taxpayers under the tax exemption amount of income do not receive any credit due to its nonrefundability and tax related nature. Another issue this paper brings up is that owing to various tax-cutting devices for wage and salary earners the current level of the tax exemption amount of income is so high, compared to living expenses, that the number of tax-paying wage and salary earners is very small. The new scheme suggested in this paper includes lowering of income deduction by adjusting personal exemption and deduction for wage and salary income and restructuring TCWS by adopting the concept of Earned Income Tax Credit (EITC) of the U.S. income tax. Three alternatives are simulated in this paper, and their results, including changes in after-tax income of 10 income groups and Gini coefficients are compared with those of current tax system with the Minimum Living Standards Security System (MLSS). The result shows big gains in terms of the redistribution effect even when the revenue neutrality condition holds.

목차

Ⅰ. 머리말

Ⅱ. 근로소득공제와 근로소득세액공제의 제도적 성격과 운영내용

Ⅲ. 근로소득세액공제제도의 개편방안 모색

Ⅳ. 대안별 효과분석

Ⅴ. 맺는말

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