조세의 변동이 종사상 지위별 고용에 미치는 영향 분석

이종하,김유빈 한국산업경제학회 2019 산업경제연구 Vol.32 No.3

This paper examines the impact of tax policy changes on employment creation by employment status of workers in Korea. It is used 4 different types of taxes, such as income tax, corporate tax, goods and services tax and social security contribution, and We use a structural vector autoregression (SVAR) model incorporating the identifying restrictions suggested by Blanchard and Perotti(2002). The analysis proceeds in estimating the structural impulse-response functions and the multiplier effects of fiscal variables. The estimation results indicate that the impacts of structural tax shocks on employments provide a variety of results without the types of employment status. Specially, the reductions of most of income tax and corporation tax increase the employment regardless of employment status. On the other hand, goods and services tax have a positive effect on employment regardless of employment status. The reduction of social security contributions reduces the overall employment, but the direction of the sign varies depending on the status of employment. Therefore, we can infer that the effect of employment creation in tax policy may be different depending on the characteristics of tax items or the status of employment of employees. Tax exemption also shows that job creation can be somewhat effective. 본 연구는 우리나라의 1994~2015년 기간 분기별 자료를 이용해 조세수입의 변동이 고용형태별 고용에 미치는 영향을 실증적으로 분석했다. 구체적으로 본 연구는 우리나라 거시경제가 대표적으로 조세수입, 재정지출 및 취업자 수로 구성된다고 가정한 3-변수 SVAR 모형과 Blanchard and Perotti(2002)의 식별조건을 이용해 분석을 시도했다. 조세수입을 중심으로 추정결과를 요약하면 다음과 같다. 첫째, 전체 조세수입의 경우, 조세수입의 충격이 전체 취업에 미치는 영향은 효과가 매우 단기간에만 나타났고, 취업자의 종사상 지위에 따라서 그 영향이 다소 상이하게 나타났다. 즉 비임금근로자, 자영업자 그리고 임시직 임금근로자는 양(+)의 영향이 나타난 반면, 전체, 상용직 및 일용직 임금근로자에 대해서는 음(-)의 영향을 미치는 것으로 나타났다. 둘째, 조세수입 항목과 취업자의 종사상 지위별로 다른 결과를 보였다. 즉 소득세는 취업에 대해 취업자의 종사상 지위에 관계없이 음(-)의 영향을, 법인세는 임시직 임금근로자를 제외하고는 종사상 지위에 관계없이 음(-)의 영향을 미치는 것으로 나타났다. 반면, 재화와 용역세는 취업에 대해 취업자의 종사상 지위에 관계없이 양(+)의 영향을 미치는 것으로 나타났다. 사회보장기여금의 감소는 전체 취업을 감소시키는 것으로 나타난 반면, 종사상 지위에 따라서 그 부호의 방향이 상이한 결과를 보였다. 이상의 결과는 조세정책의 고용창출효과가 조세항목별 특성이나 취업자의 종사상 지위에 따라 그 영향이 상이하게 나타날 수 있음을 제시한다. 또한 조세감면은 고용창출에 다소 효과적일 수 있다는 결과를 보여준다.

일본형 고용시스템과 고령자 고용

김옥암 한일경상학회 2009 한일경상논집 Vol.42 No.-

The main purpose of this paper is to analyze a change of employment practice and the structure of labor market in Japan and to draw suggestions on employment of the elderly, focusing on a relationship between Japanese employment system and employment of the elderly. The Japanese employment system was historically reviewed with an analysis of collapse of the systems of long-term employment and seniority-based wage resulted from changes of labor market structure and macro economic environment after the 1990s. Major findings indicate that Japanese companies under the strategy of employment adjustment are recently moving towards a system of ability-based wage with an expansion of nonstandard employment of the young maintaining long-term employment of the elderly in standard employment. Examining the employment of the elderly based on the Lazear model, the author emphasizes an environment overhaul to enhance the productivity of the aged and a need of scheme to increase the number of employees by reducing working hours per worker.

고용안전망 및 고용서비스 관련 법・제도 개선방안

이호근 한국사회정책학회 2023 한국사회정책 Vol.30 No.3

고용안전망 중 고용보험제도는 「고용보험법」상 의무적용 대상자인 종속적 임금근로자외 임의적용 대상인 자영업자가 있으나 광범위한 사각지대 문제를 안고 있다. 코로나19 고용위기를 경과하며 고용보험제도는 의무가입 대상으로 ‘예술인・노무제공자’와 ‘플랫폼 노동자’ 등 종속적 자영업자에 단계적으로 적용확대가 추진되어왔다. 정규직보다도 이들 사각지대에 있는 종속적 자영업자 등이 더 큰 고용위험에 처한 경우가 많았고, 그 결과 「고용보험법」과 「고용보험 및 산업재해보상보험료 징수에 관한 법률」(이하 보험료 징수법), 「산업재해보상보험법」 등이 개정되었다. 새롭게 도입된 ‘노무제공자’는 그간 전속성・비대체성 규정 등이 변화하는 노동현실을 반영하지 못한다는 이유에서 비판되어 오던 ‘특수형태근로 종사자’ 규정을 확대・적용한 것으로 진일보한 것으로 평가된다. 그런데, 노무제공자를 ‘시행령’상 업종별로 정하고 있는 부분은 헌법상 평등의 원칙과 포괄적 위임입법금지의 원칙에 위배되고 있어 그 개선이 필요하다. 노무제공자개념은 법적 ‘정의규정’외에 현재 관련 대상자 판별 ‘절차규정’이 부재하여 쟁점이다. 현행같이 시행령에 포괄적으로 위임되어 업종별로 적용대상을 선정하는 방식은 그 대상 확정의 ‘임의성’과 비적용대상 업종 노무제공자를 차별 취급할 합리적인 이유가 부재하여, 평등의 원칙에 위배되는 위헌적 요소가 있다. 한편, 2차 고용안전망인 고용서비스 체제와 관련 정부가 국정과제로 추진하고자 하는 ‘고용서비스 고도화 방안(2023.1.27.)’의 핵심 내용은 첫째, ‘공공고용서비스체제의 현대화’와 ‘효과적인 민관협업체제의 구축과 민간고용서비스의 활성화’ 등 두 가지 사안으로 압축된다. 관련 국회에 계류 중인 「직업안정법 개정(안)」에 나타나고 있는 주요 내용은, 첫째, 기존 공공고용서비스체제의 현금성 지원보다는 공급중심의 고용서비스의 질적 제고를 통하여 고용정책 패러다임을 변화시키고자 한다. 둘째, 고용서비스를 정부주도에서 향후 ‘민관협업을 통한 고용서비스 활성화’와 ‘민간유료직업소개업의 확대방안’이 그 주요 내용이다. 민간유료직업소개업자와 관련 종사자에 대한 교육의무 및 관련 플랫폼 노동자 현황에 대한 보고의무 등 최소한의 의무 규정만을 규율하여 고용서비스를 민간유료직업소개업과 시장의 활성화를 통해 제고시키고자 한다. 그러나 이는 몇 가지 우려를 낳고 있다. 현재 민간유료직업소개업은 그 종사자 수가 평균 1.5인에 불과하며, 5인 미만 비중이 80%에 달하는 등 대부분이 영세한 실정으로 이에 대한 적절한 관리감독 방안없이 고용서비스의 시장화는 향후 온라인 민간고용서비스기관의 등록 절차완화 등 진입절차가 더욱 간소화 되는 등 민간유료서비스업이 급속히 팽창해 나갈 것으로 예상되는 환경에서, 자칫 무분별한 불안전 고용의 증가로 이어질 것이 우려된다. 빅데이터(Big Data)와 인공지능(AI)을 이용한 고용서비스의 활성화는 중요한 추세라 할 수 있다. 민간유료직업소개업은 자산과 종사자 수 등에서 일정한 규모를 갖추도록 하고, 부문별 전문성을 중심으로 하며, 정기적으로 성과 등의 심사를 강화하는 등 관리방안 마련이 필요하다. 고도화방안이 천명하는 고용과 복지의 통합서비스 네트워크 구축방안은 국내외에서 그간의 경험과 시행착오를 고려할 때... Among the employment safety nets, the employment insurance system has been compulsory for dependent wage earners under the Employment Insurance Act, but there are self-employed people who are subject to voluntary coverage. Over the course of the COVID-19 employment crisis, so-called dependent self-employed people such as ‘artists and workers’ and ‘platform workers’ have been gradually promoted as mandatory members of the employment insurance system. These various types of workers often face greater employment risks than regular employees covered by employment insurance, and as a result, establishing appropriate employment protection measures for them has been a major challenge. This has been partially reflected in the law and system, and the Employment Insurance Act, the Act on the Collection of Employment Insurance and Workers’ Compensation Insurance Premium, and the Workers’ Compensation Insurance Act have been amended to partially improve the blind spots. However, the newly introduced definition of ‘worker’ and its targets are applied as a special regulation under the Workers’ Compensation Insurance Act, and it is evaluated as a progressive expansion and application of the ‘special type of worker’ regulation, which has been criticized because the exclusivity and non-substitutability regulations do not reflect the changing labor reality. Nevertheless, the part where the ‘worker’ concept is still applied by industry in the Enforcement Decree of the relevant law is in violation of the constitutional principle of equality and the principle of prohibition of comprehensive delegated legislation, so it needs to be improved. Beyond the practical challenges of imposing and collecting employment and worker’s compensation insurance premiums, the lack of a clear ‘definition’ of the concept and ‘procedural regulations’ for determining relevant persons is an issue. The current method of selecting applicants by industry, which is comprehensively delegated to the Enforcement Decree, has unconstitutional elements, such as the ‘arbitrariness’ of determining applicants and the lack of reasonable reasons to treat worker in covered and non-covered industries differently, which violates the principle of equality. On the other hand, the core content of the “Employment Service Advancement Plan (2023.1.27.),” which the government intends to promote as a national issue in relation to the employment service system, which can be considered a secondary employment safety net, is compressed into two issues: modernization of the public employment service system, establishment of an effective public-private partnership system, and revitalization of private employment services. In this regard, the main contents of the “Job Security Act Amendment (Draft)” pending in the National Assembly are summarized as follows. First, the existing public employment service system aims to change the employment policy paradigm by improving the quality of employment services centered on supply rather than cash support. Second, the government is planning to revitalize employment services through public-private collaboration and expand the private paid employment agency industry. To this end, the government will regulate only the minimum mandatory regulations, such as the obligation to educate private paid employment agencies and related workers and the obligation to report on the status of related platform workers, to enhance employment services through the revitalization of private paid employment agencies and the market. However, this raises some concerns. Currently, the private paid employment agency industry is mostly small, with an average of only 1.5 workers, and the proportion of less than 5 workers is 80%, and it is feared that the marketization of employment services without proper management and supervision measures will lead to an increase in reckless and unsafe employment. In the future, the private paid service...

‘TO DREAM THE IMPOSSIBLE DREAM’: AN EXPLORATION OF THE PERCEPTIONS OF ADULTS WITH LEARNING DISABILITIES ON ACCESSING AND MAINTAINING EMPLOYMENT.

( Shyamani Hettiarachchi ),( Lasanthi Daskon-attanayake ),( Dilini Walisundara ) 대구대학교 한국특수교육문제연구소 2018 Asia-Pacific Journal of Intellectual Disabilities Vol.5 No.1

Although symbolically through the ratification of the United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) in February 2016, the Sri Lanka government has pledged support for equal access to employment, the number of persons with disabilities accessing the workforce at present is negligible. In spite of the aim to ‘leave no one behind’, arguably the persons with intellectual disabilities remain the most disadvantaged even within the community of persons with disabilities, and continue to be ‘left behind’ from accessing education and employment. This study aimed to explore and document the perceptions of adults with learning disabilities on accessing and maintaining employment. Unstructured in-depth qualitative interviews were conducted with 16 adults with intellectual disabilities. A qualitative analysis of the interview data was undertaken using the key principles of Framework Analysis to uncover emergent themes. One key theme to emerge was of restricted opportunities to access employment of any form, whether volunteer or paid, or sheltered or mainstream. The only participant in part-time employment was in an unpaid volunteer position arguably reflecting a charity model of disability. When opportunities were available to engage in paid work, in the case of two participants, they reflected contentment, even if appearing vulnerable to exploitation. All the participants not in employment at present, shared ‘dreams’ of accessing to employment in the future, some in realistic fields and some in currently unrealistic fields, often wanting to emulate their siblings. Adults with intellectual disabilities share similar hopes and dreams of employment, in the face of limited frameworks to support transition from education to employment. In order to achieve ‘employment for all’, national inclusive employment frameworks need to be developed at a policy level, which encourage the ‘supported employment model’4 of job-matching and on-the-job training.

미용사의 취업 국가와 경로에 따른 해외 취업 현황 및 만족도 차이: 호주와 싱가포르를 중심으로

유은성,김한나 한국미용학회 2024 한국미용학회지 Vol.30 No.6

The purpose of this study is to examine differences in overseas employment status and job satisfaction of hairdressers depending on the country and the employment channel. For this study, 131 hairdressers with working experiences in Korean hair salons in Australia and Singapore were surveyed. The results of this study were as follows: First, there were significant differences in employment status depending on the country: type of employment, period of employment, hair salon CEO, number of employees, work experience at the time of the employment, and level of English at the time of the employment. Second, employment status depending on the employment channel showed significant differences in type of employment, period of employment, work experience at the time of the employment, and level of English at the time of employment. Third, one-way ANOVA analysis showed that there were significant differences in job satisfaction depending on the country: personal experience, salon welfare, and working conditions. Fourth, job satisfaction depending on the employment channel showed significant differences in four factors of job satisfaction except for working conditions. Those who were employed through the official channel were more satisfied than those who were hired through an informal channel.

결혼이주여성의 취업의지에 관한 영향요인 분석

류진아(Jin A Ryu) 한국농촌지도학회 2016 농촌지도와 개발 Vol.23 No.1

The purpose of this study is to examine the female marriage immigrants’ social unification through their employment.The subjects of this study were 116 female marriage immigrants who lived in Kyungi-do. This study analyzed employmentdesire, barrier and volition differences of female marriage immigrants between their socio-demographic factors and effectsof their employment desire and barrier to employment volition. Results of this study; First, desire of maintenance oflivehood and self esteem to employment incresed with age. Second, there were differences in desire of maintenance oflivehood and self esteem to employment between their countries of origins. Third, employment volition and self esteem to employment increased with level of education. Fourth, there were differences in employment volition and self esteemto employment between the length of residence in Korea. Fifth, employment desire and self esteem to employment in-creased with ability to Korean, but internal barrier of employment decreased by ability to Korean. Sixth, desire of identityfrom employment and self esteem to employment increased with the number of children. Seventh, employment desire influenced employment volition, self efficacy and self esteem to employment.

미국 연방노동법의 공동고용 원리에 관한 연구

김미영(Kim Miyoung) 한국노동법학회 2010 노동법학 Vol.0 No.35

Employment Contract means traditionally that an employer should hire and employ a employee. The employee should directly provide his service for the employer within the contract relations. The employment relations could be only established between the contracting parties conceptually, but such a concept of the relations could not cover, so called, an indirect employment involving the third who is not the employment contracting parties. Today, the indirect employment, a temporary agency work, contract work and employment leasing, have been spread out in many workplace. There is some controversy about whether the employment relations may be bipartite relations or tripartite relations on the traditional concept of a employment contract. Nevertheless, there are general consents to the rules of employment and labor laws regulating the relations and determining the employer's liability. The Doctrines of Joint Employment is the rules for the indirect employment relations in U.S labor laws. Under the doctrines the supplier employer and user employer should have, individually or jointly, the employer's liability provided by the labor laws. The doctrines have been developed over a long period of time with some case laws, and then it is provided on the federal labor laws.

고용장려금 사업의 고용효과 분석

최한실,이진형,황태원 국회예산정책처 2022 예산정책연구 Vol.11 No.4

This study used employment panel data from 2015 to 2019 to estimate the effect of employment promotion subsidies on employment. To analyze the effect of employment promotion subsidies on the number of employment, propensity score matching (PSM) and difference-in-difference (DID) analysis were used. Specifically, compared to non-beneficiaries, it was analyzed whether the number of employment of the beneficiaries increased or decreased during or after receiving subsidies compared to before receiving the subsidies. In most employment promotion subsidies, the number of employment increased. However, the employment maintenance subsidy program showed a decrease in the number of employment both during and after receiving subsidies. In case of tomorrow mutual aid program for young employees, the number of employment was found to decrease after receiving subsidies. In addition, it was examined whether the objectives of each program were properly achieved by classifying them by project purpose, and it was found that all projects except for the employment maintenance subsidy and tomorrow mutual aid program for young employees were found to be achieving the objectives. Although it is not possible to discuss the overall effect of subsidies with the employment number alone, it is necessary to discuss policy improvement when the program did not achieve the purpose.

심리환경과 정책환경에 따른 장애인 고용 영향 요인 분석 -지역사회참여활동의 조절 효과 중심으로-

안효철,김성현 아시아.유럽미래학회 2025 유라시아연구 Vol.22 No.3

이 논문은 장애인의 심리환경과 정책환경 요인이 장애인의 고용에 어떠한 영향을 미치는지를 분석하기 위한 연구이다. 또한, 장애인의 지역사회참여활동 경험이 어떻게 조절 효과로 나타나 장애인의 고용에 영향을 미치는지를 분석하기 위해 연구가 수행되었다. 본 연구를 위한 분석자료는 한국장애인고용공단 고용개발원(2023)의 「제8차 장애인고용패널조사」자료를 이용하여 장애인 취업자1,967명을 연구 대상으로 선정하여 분석하였다. 분석 결과는 다음과 같다. 첫째, 일반적인 특성과 관련하여 40대 연령층, 고졸 이상 학력 보유 집단, 장애 정도가 심하지 않은 신체 내부 장애를 가진 남성장애인의 취업률과 고용 성과가 높게 나타났다. 둘째, 심리환경은 장애인 고용 증가에 영향을 미치는것으로 나타났고, 정책환경 가운데 장애인 고용서비스 요인이 장애인 고용 증가에 영향을 미치는 것으로 나타났다. 셋째, 심리환경 요인이 장애인 고용 증가에 미치는 영향 과정에서 지역사회참여활동이 증가할수록 조절효과가 크게 나타나 장애인 고용 증가에 미치는 영향이 큰 것으로 나타났다. 이와 같은 연구결과를 근거로 장애인 고용 확대를 위해 다음과 같은 시사점을 제시하였다. 첫째, 장애인의 자기 계발 기회가 보장되는 정책 마련 필요성을 시사하고 있다. 둘째, 장애인 고용⋅직업훈련서비스 및 장애인 고용서비스에 대한 홍보 강화 중요성을 시사하고 있다. 셋째, 장애인의 여가 및 다양한 지역사회참여활동 기회 제공을 위한 제도 마련 필요성을 시사하고 있다. The purpose of this study is to examine whether the experiences of community participation activities of individuals have a moderating effect on the factors of psychological and policy environments that influence the employment of people with disabilities. The analysis data for the study was obtained from the 8th Panel Survey on Employment for People with Disabilities by the Korea Employment Agency for the Disabled (2023), and the subjects of the analysis were selected from 1,967 employed individuals. Frequency analysis was conducted to understand the distribution of the general characteristics among the variables and the factors affecting employment from the psychological and policy environments. Correlation analysis was performed to assess the degree of correlation between the variables. Additionally, regression analysis was conducted to investigate the moderating effects of community participation activities on the factors influencing employment from the general characteristics, psychological environment, and policy environment. The analysis results showed that in relation to the general characteristics, the employment rate and employment outcomes were higher among men with physical disabilities that are not severe, in their 40s, and with a high school diploma or higher. The regression analysis indicated that the psychological environment affects the increase in employment for people with disabilities, and among the policy environment factors, only the employment services for people with disabilities influence the increase in employment. Community participation activities were found to only affect the increase in employment through psychological environment factors. Therefore, it is suggested that to expand the employment of individuals in the market for people with disabilities, opportunities for self-development for people with disabilities should be guaranteed, publicity for employment, vocational training services, and employment services for people with disabilities should be strengthened, and sufficient opportunities for leisure and various social participation activities should be provided.

대학생의 취업준비 동기유발을 위한 학과단위 전공 취업교과목 효과분석

안기돈,황명구 한국취업진로학회 2018 취업진로연구 Vol.8 No.2

The annual average unemployment rate of 15 to 29 year-old youth has been the highest since 1999 in Korea. However, the college students have not actively prepared for employment. The main reason for this low level of job preparation is that students are not very active to find the employment aid programs. If the employment aid programs have nothing to do with grading, the Korean college students are unlikely to participate in those programs because they are very interested in and sensitive at grades. Therefore, Economics Department at Chungnam National University have provided employment classes for supporting job preparation to the senior students based on the key principle of university ecosystem to support the student employment. Therefore, this study analyzes the effect of employment class for supporting the student employment provided by Economics Department at Chungnam National University. This study surveys 87 students who enrolled employment class for 3 years(2015∼2017). The results of this study show that department employment classes for supporting the student employment have a great effect on the integrity and desire of students to prepare employment. Employment Class has 4 programs of supporting the student employment. Each program successfully obtains the goal of supporting students to prepare their jobs. The most effective programs of motivating students to prepare their jobs are the programs of requiring students to take part in self-directed programs. The overall effect of department employment class on motivating the students to prepare employment is huge. However, the active cooperation of all department faculty is necessary for the large effect of department employment class. 역대 최고치를 기록하고 있는 높은 청년실업률과 낮은 대학 졸업생의 취업률에도 불구하고 지방 국립대학교 학생들의 취업준비 수준은 매주 낮다. 본 연구 결과에 의하면 대부분의 학생들이 3학년 이후부터 취업준비를 시작하고 있으며, 취업지원프로그램 참여율도 낮았다. 이처럼 대학생들이 취업준비에 소홀한 이유는 취업준비를 위한 동기유발 효과가 부족하기 때문이다. 본 연구는 취업지원 생태계 모형에서 강조하는 졸업생과 기업 등을 활용하여 생태계적으로 취업지원프로그램을 운영하는 학과단위 취업교과목 효과를 분석하여 학과단위 취업지원프로그램을 위한 시사점을 도출하는 것이 목적이다. 이를 위해 본 연구는 충남대학교 경제학과 취업교과목의 3년간(2015∼2017) 수강생을 대상으로 설문조사 분석을 실시하였다. 현재 우리나라 대학생은 학점에 매우 민감하기 때문에 취업지원프로그램을 취업교과목의 강좌내용에 포함하는 학과단위 취업교과목은 학생들의 참여율을 높이고 성실하게 참여하도록 함으로써 취업준비에 대한 의지를 개선시키는 효과가 큰 것으로 분석되었다. 분석 결과 취업교과목의 4개 세부 취업지원프로그램은 각각의 목적을 충분히 달성하고 있는 것으로 분석되었다. 자기주도적인 참여를 요구하는 기업분석대회와 면접대회는 취업준비를 위한 동기유발 효과가 가장 컸다. 졸업생 취업특강은 동일 학과 졸업생의 특강이란 특성 때문에 학생들에게 자신감과 취업성공에 대한 강한 의지를 불러일으키는 것으로 분석되었다. 기업분석대회와 면접대회의 경우 취업시장의 현실 및 자신의 취업준비 수준을 깨닫는 계기가 되어 취업준비를 더욱 열심히 하려는 동기까지 유발하는 효과가 있었다. 본 연구 결과는 학과단위 취업교과목을 통해 취업지원프로그램을 운영하는 것이 대학생의 취업준비 동기유발을 위해 매우 효과적임을 시사해주고 있다. 하지만, 이와 같은 효과를 발생시키려면 학과 전체 교수의 적극적인 협력이 필수조건이다.