양극화 해소를 위한 조세재정정책

다국어 초록 (Multilingual Abstract)

  While both inequality and polarization have rapidly increased since the economic crisis in 1997, the redistributive function of fiscal system in Korea is very weak compared to OECD countries. Polarization might have negative effects on economic growth by constraining consumption and investment, and prevent the socioeconomic development by creating social tension. It is necessary for the government to alleviate polarization using fiscal policies. An equalizing transfer of income via fiscal policies may reduce both inequality and polarization.<BR>  Fiscal policy against polarization should focus on expenditure system to support low income households and tax reform to finance the social expenditures. Especially, the social expenditure programs should aim at helping poor people previously overlooked by public assistance programs. The expenditure system should be restructured to increase the efficiency of public expenditures. The tax reform consists of broadening of tax bases, making the tax structure more equitable, and improving the enforcement of tax compliance. The contributions of social insurance should be properly adjusted to the benefits.

참고문헌 (Reference)

1 김수봉, "현 노령층을 위한 최저연금제도 도입 방안" 23 (23): 153-175, 2007

2 나성린, "한국의 적정 조세부담률" 8 (8): 95-116, 2003

3 통계청, "한국의 사회지표 2005년" 2006

4 양재진, "한국연금제도의 대안적 개혁모형 NDC소득비례연금과 보충급여형 기초보장연금" 22 (22): 79-112, 2006

5 한국보건사회연구원, "한국보건사회연구원 사회보험 사각지대 해소방안 연구" 2005

6 김형준, "지하경제 규모추정과 정책적 함의" 경제: 인문사회연구회 협동총서 2006

7 박기백, "조세중립성 제고를 위한 비과세 감면제도 운용방안" 한국조세연구원 2006

8 김은경, "조세정책의 현황과 개혁방안" 함께 읽는 책 163-193, 2006

9 박기백, "조세감면의 합리화와 효율적 운용방안 연구" 한국조세연구원 2003

10 황진영, "재정지출이 소득불평등 완화에 기여하였는가" 12 (12): 95-115, 2006

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

12 노대명, "자활정책: 지원제도 개선방안 연구" 한국노동연구원 2004

13 황덕순, "자발적 이직자 구직급여 지급의 영향평가" 한국노동연구원 2005

14 문형표, "우리나라 복지지출수준의 평가와 전망" 한국개발연구원 2000

15 윤진호, "소득 양극화의 원인과 정책대응 방향" 한울 아카데미 110-148, 2005

16 신동균, "소득 분포의 양극화 추이" 한국노동경제학회 28 (28): 77-109, 2005

17 정책기획위원회, "선진복지한국의 비전과 전략" 재정경제부 2006

18 한국노동연구원, "사회정책의 새로운 패러다임을 위해서: 자산근거 tkghlwjdcor, dkehdqkfekfwldnjsrPwhkfmf wndtladmfh" 2006

19 강신욱, "사회양극화의 실태와 정책과제" 한국보건사회연구원 2006

20 최병호, "사회보장제도의 재분배효과와 전망" 21 (21): 205-231, 2005

21 신영석 외, "사회보장 사각지대 해소" 한국보건사회연구원 2004

22 여유진, "빈곤과 불평등의 동향 및 요인분해" 한국보건사회연구원 2005

23 전승훈, "분야별 재원배분에 대한 국제비교 연구" 국회예산정책처 (7) : 2006

24 안종범, "복지지출수준의 국제비교" 19 (19): 1-27, 2004

25 박기백, "법인세 부담 연구 미시자료를 중심으로" 한국조세연구원 2004

26 윤진호, "노동시장 양극화 추세와 정책과제" 한울 아카데미 74-116, 2006

27 한국은행, "기업경영분석 결과"

28 오윤, "금융소득에 대한 과세제도 개인소득과세의 현황과 개혁방안" 한국조세연구원 심포지엄 자료집 2007

29 강병구, "고령화에 따른 복지재정 전망" 22 (22): 1-21, 2006

30 강병구, "고령화시대의 국민의료비 증가요인 및 대응방안" 인하대학교 출판부 271-295, 2004

31 금융경제연구원, "경제 양극화의 원인과 정책과제" 2004

32 손성태, "개발이익 환수제의 허와 실" 2005

33 Esping-Andersen, G, "Why We Need a New Welfare State" Oxford University Press 2002

34 Finer, C. J, "Toughening-up the Welfare State: Recent British Experience and Interpretations" Multi-Pillar Model of Social Safety Net 2006

35 Giddens, A, "The Third Way: The Renewal of Social Democracy" Polity Press 1998

36 Dalsgaard, "The Tax System in Korea: More Fairness and Less Complexity Required" (271) :

37 Palier Bruno, "The Re-orientation of European Social Policies towards Social Investment" 1 : 105-116, 2006

38 Alesina A, "The Quarterly Journal of Economics" 465-490, 1994

39 Castles, F. G, "The Future of the Welfare State" Oxford University Press 2004

40 Stiglitz, "The Distribution of Income and Wealth Among Individuals" eco (eco): 382-397, 1969

41 O, "Review of Economic Studies" “Income Distribution and Macroeconomics” 35-52, 1993

42 Musgrave, "Public Finance in Theory and Practice" McGraw-Hill Book Company 1989

43 Esteban, "On the Measurement of Polarization" eco (eco): 819-851, 1994

44 Jenson, J, "New Routes to Social Cohesion: Citizenship and the Social Investment State" 28 (28): 77-99, 2003

45 Arestis, P, "New Consensus, New Keynesianism, and the Economics of the Third Way" The Levy Economics Institute of Bard College (364) : 2002

46 General Government Accounts, "National Accounts of OECD Countries: General Government Accounts" IV : 2005b

47 Persson, "Is inequality Harmful for Growth?" 600-621, 1994

48 Heller, "International Comparison of Government Expenditure Revisited" 19901975-86

49 Forster, M, "Income Distribution and Poverty in the OECD Area: Trends and Driving Forces" 34 : 2002

50 Forster, M, "Income Distribution and Poverty in OECD Countries in the Second Half of the 1990s" OECD (22) : 2005

51 Saint Paul G, "Historical Accidents and the Persistence of Distributional Conflicts Journal of the Japanese and International Economics" 406-422, 1992

52 Perotti, R, "Growth, Income Distribution and Democracy: What the Data Say" 1 (1): 149-187, 1996

53 Obinger, H, "Families of Nations and Public Policy" 24 (24): 99-114, 2001

54 Taylor-Gooby, P, "European Welfare Reforms: The Social Investment Welfare State" East-West Center and Korea Development Institute in Honolulu 2006

55 OECD, "Economic Survey: Korea" (September) : 2000

56 Lewis, "Economic Development with Unlimited Supply of Labor" 139-191, 1954

57 Wolfson, M. C, "Divergent Inequalities: Theory and Empirical Results" 43 (43): 401-421, 1997

58 "Alternative Theories of Distribution Review of Economic Studies" 83-100, 1956

59 "A Model of Economic Growth" 591-624, 1957