지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2012.12
- 수록면
- 23 - 54 (32page)
- DOI
- 10.18284/jss.2012.12.31.2.23
이용수
초록· 키워드
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The purpose of this paper is to explore various means to increase the welfare finance for welfare state. The increase of public finance for welfare is essential to build the next stage of welfare state in Korea. There are several approaches to enlarge the welfare finance. First approach is tax cut policy based on the supply side economics. Its logic is that tax cut induces firms enlarge the investment and consumers spend more, increasing tax revenue through vitalizing economic conditions. Lee Myungbak administration took this policy option. Second approach is tax increase of the rich. According to this approach, the marginal tax rate of income tax and corporate tax should be made higher. And new bracket of higher income and larger corporations should be added in income tax and corporate tax. Third approach is universal tax increase. This approach means the increase of the proportional tax such as value added tax. Tax burden over the middle class would be increased by this approach. Fourth approach is tax substitution. This approach suggests the increase of land tax and the decrease of income tax and corporate tax as such.
This paper suggests the ‘tax increase of the rich’ approach for welfare finance until the universal welfare model will be settled in the future. The marginal tax rate of income tax and corporate tax should be made higher, and new bracket of higher income and larger corporations should be added. This paper insists that multiple means for welfare finance should be made attempts. The reallocation ofpublic finance between social welfare and the other spheres is proposed. And the reforms of tax expenditure system and social insurance system are included among policy options for welfare finance.
This paper suggests the ‘tax increase of the rich’ approach for welfare finance until the universal welfare model will be settled in the future. The marginal tax rate of income tax and corporate tax should be made higher, and new bracket of higher income and larger corporations should be added. This paper insists that multiple means for welfare finance should be made attempts. The reallocation ofpublic finance between social welfare and the other spheres is proposed. And the reforms of tax expenditure system and social insurance system are included among policy options for welfare finance.
목차
Ⅰ. 머리말
Ⅱ. 우리나라 조세 및 재정의 현황
Ⅲ. 복지국가 건설을 위한 재정확충 전략
Ⅳ. 맺음말
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