복지국가 조세체계의 구조화 = Structures of Tax System in 12 Welfare States

다국어 초록 (Multilingual Abstract)

This study aims to examine structural types, characteristics and tendency of taxation system on main OECD welfare states and to figure out similarities and differences. For this purpose, it constructs taxation system into taxation size, equity, taxation method and taxpayer and compares between 1980s at a time when the systematic habit of ‘golden age’ is left, and 1990s at a time when different progression of taxation and welfare renovation in worldwide to trace out the relevance of welfare and taxation and to review changing process of taxation.
Firstly, as to taxation side, the common concept that high(low) tax burden and high(low) welfare level are not valid, and the understanding of both relation may be distorted by the social security contribution. Secondly, the estimation of the effect of globalization might damage tax equity is valid as long as vertical equity, but it looks limited to explain the horizontal equity between capital income and labor income. Thirdly, when the tax rate and size between direct tax and indirect tax are compared, it is shown that it has no clear relevance with well known welfare system. Finally, in terms of tax burden of individuals and corporation, the study confirmed that as a means to adjust tax income by the state and to respond internal and external change and pressure, it tended to focus on personal income tax rather than on corporate tax. The fact that many welfare states increase personal income tax while keeping corporate tax seems it does not support tax competition hypothesis. As such to regard tax as systematic structure is not only to raise a question on the existing studies which have overlooked the existence of various taxation systems that are required to expand or maintain welfare as it reverts tax as single public goods, but also to support the existing arguments that the operation of each tax is more important to the strategy of welfare state finance operation.

참고문헌 (Reference)

1 김대영, "지방소비세의 세율결정권에 관한 연구" 한국지방행정연구원 21 (21): 129-156, 2007

2 옥동석, "조세통계의 문제점: 조세의 정의를 중심으로" 20 : 131-155, 2004

3 千嶋正, "조세체계론" 서봉경영문제연구소 1997

4 박형수, "조세부담률의 국제비교 및 적정수준 분석" (6월) : 30-57, 2004

5 하연섭, "재정학의 이해" 다산출판사 2008

6 이준구, "재정학 제3판" 다산출판사 2005

7 최준욱, "재정지출의 분야별 재원배분에 관한 연구" 한국조세연구원 2005

8 김미경, "세계화, 조세경쟁, 그리고 한국사회의 분배갈등구조" 아세아문제연구소 49 (49): 7-43, 2006

9 송근원, "사회복지정책론" 나남출판 1995

10 김태성, "빈곤과 사회복지정책" 청목출판사 2004

11 백승호, "복지체제와 생산체제의 제도적 상보성에 관한 비교사회정책 연구" 서울대학교 2005

12 김성욱, "복지국가의 변화 및 조세구조와의 관계" 중앙대학교 2010

13 안종석, "개인소득세제 개혁: OECD 회원국의 동향과 시사점" (10월) : 24-49, 2005

14 이영, "개방경제하의 법인세율과 법인세수" 1-22, 2006

15 Klausen, Jytte, "War and Welfare: Europe and the United States" Macmillan 1998

16 Glennerster, Howard, "Understanding the Finance of Welfare" Policy Press 2003

17 Scharpf, Fritz W, "The viability of advanced welfare states in the international economy:vulnerabilities and options" 7 : 190-228, 2000

18 Korpi, Walter, "The paradox of redistribution and strategies of equality:welfare state institutions, inequality and poverty in the Western countries" 63 (63): 661-687, 1998

19 Iversen, Torben, "The causes of welfare state expansion:Deindustrialization or Globalization" 52 (52): 313-349, 2000

20 Esping-Andersen, Gøsta, "The Three Worlds of Welfare Capitalism" Princeton University Press 1990

21 Ganghof, Steffen, "The Politics of Tax Structure" 2005

22 Arulamparam, Wiji, "The Direct Incidence of Corporate Income Tax on Wages" 2007

23 Nickell, William, "The CEP-OECD Institutions Data Set(1960-2004)" 2006

24 Steinmo, Sven, "Taxation and Democracy: Swedish, British and American Approaches to financing the modern state" Yale University Press 1993

25 Kemmering, Achim, "Tax mixes, welfare states and employment: tracking diverging vulnerabilities" 12 (12): 1-22, 2005

26 Ganghof, Steffen, "Tax mixes and the size of the welfare state: causal mechanisms and policy implications" 16 (16): 360-373, 2006

27 Carey, David, "Tax Ratios on Labor and Capital Income and on Consumption" The MIT Press 2004

28 Messere, Ken, "Tax Policy: Theory and Practice in OECD Countries" Oxford University Press 2003

29 Hollenbach, Florian M. B., "Tax Efficiency and the Welfare StateCausality and Measurement Reconsidered" 2010

30 OECD, "Special Feature: The balance between direct and indirect taxes" RevenueStatistics 1965-2006 2007

31 Beramendi, Pablo, "Social Democracy Constrained: Indirect Taxation in Industialized Democracies" 37 : 619-641, 2007

32 Wilensky, Harold, "Rich democracies: Political economy, public policy and performance" University of California Press 2002

33 Kato, Junko, "Regressive Taxation and the Welfare State: path dependence and policy diffusion" Cambridge University Press 2003

34 Rosen, Harvey S., "Public Finance(8th edition)" 교보문고 2007

35 Kemmering, Achim, "Political economy of tax mixes in OECD countries" 2003

36 Volkerink, Bjørn, "Political and Institutional Determinants of the Taxmix: An empirical investigation for OECD countries" University of Groningen 1999

37 D'Ambrosio, Conchita, "Is Wealth Becoming More Polarized in theUnited States" 2001

38 Becker, Johannes, "Internationlization and Business Tax Revenue:Evidence from Germany" 2007

39 Genschel, Philipp, "Globalization, Tax competition and the Fiscal viability of the Welfare State" MPIfG Working Paper 1-39, 2001

40 Swank, Duane, "Global Capital, Political Institutions and Policy Change in Developed Welfare States" Cambridge University Press 2002

41 Campbell, Andrea Louise, "Financing the Welfare State: Elite Politicsand the Decline of the Social Insurance Model in America" 19 : 173-195, 2005

42 Cichon, Michael, "Financing Social Protection" 2004

43 Musgrave, Richard Abel, "Finance in theory and practice. 5the dition" McGraw-Hill Book Co 1989

44 Bonoli, Giuliano, "European Welfare Future: towards atheory of retrenchment" Polity Press 2000

45 Pierson, Paul, "Dismantling the Welfare State? The Politics of Retrenchment in Britainand the United States" Cambridge University Press 1994

46 Bettendorf, Leon, "Corporate tax policy and unemployment in Europe: an applied general equillibrium analysis" 2007

47 Egger, Peter, "Competition in corporate and personal income taxation" 2007

48 Steinmo, Sven, "Comparative Political Studies" 35 (35): 839-862, 2002

49 Hertel-Fernandez, "Binding State and Society: Taxation, Welfare State Development and Institutional Change in Chile and Brazil" 2008

50 Ganghof, Steffen, "Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes in Welfareand Work in the Open Economy" Oxford University Press 2000

51 고경환, "2007년도 한국의 사회복지지출 추계와 OECD 국가의 노후소득보장체계" 한국보건사회연구원 2009