기여적 증세로의 전환에 관한 연구 = A Study on the Transition into the Contributive Tax Increase

다국어 초록 (Multilingual Abstract)

This study investigates whether the pincette taxation complies to the various justice concepts, and provides the contributive taxation as its alternative. The study employs a literature review approach, examining our tax rate structure, and verifies the valifities of the pincette taxation based on the literature and study of the justice concept of prominent philosophers including Bentham, Kant, Rawls, Sandel.
Pincette taxation which imposes most of tax burden to the small number of taxpayer in the society isnot compliant to the justice concepts of Rule Utilitarianism, Kant’s deontological ethics, Rawls’ social cooperation, and Sandel’s contributive justice in that it excludes most of social participants from its burden. It is only partly justified by the Act Utilitarianism and Socialism. To be more universally just taxation, its system has to be transitted to the contributive taxation which put its obligations to most of members in the society.
Pincette taxation may comply to the vertical equity concept；however, it is not compatible with various views of justice. To be compliant with the justive concept, tax increase has to include the burden from the most of society members, thereby in accordance with contributive justice.

참고문헌 (Reference)

1 방승주, "헌법과 조세정의" 한국헌법학회 15 (15): 1-41, 2009

2 Joan Williams, "초예측" 웅진 지식하우스 192-, 2019

3 홍순만, "조세와 재정의 미래：지속가능한 복지를 위한 증세방향" 문우사 118-198, 2021

4 M.Sandel, "정의란 무엇인가" 김영사 364-, 2010

5 박지현, "재산세․종합부동산세의 역할 정립을 위한 보유세제 재설계 방향" 한국지방세연구원 73-123, 2021

6 유호림, "우리나라의 조세정의(租稅正義)에 관한 고찰" 한국조세연구포럼 19 (19): 267-296, 2019

7 김빛마로, "우리나라 법인세율 체계 개편 필요성 검토 : 해외 주요국 정책동향을 중심으로" 4 : 2022

8 William James, "실용주의" 아카넷 119-125, 2018

9 전태영, "세금 이야기"

10 이태수, "선(先)조세정의, 후(後)보편증세라는 단계적 전략이 필요하다" 9-13, 2015

11 B. Russell, "서양철학사" 집문당 375-391, 2010

12 고준예, "배분적 정의와 세법상 응능부담원칙" 법과정책연구원 12 (12): 1-28, 2020

13 J. Haidt, "바른 마음" 웅진지식하우스 248-254, 2015

14 장동익, "로버트 노직, 무정부 국가 유토피아" 컴뮤니케이션북스 47-65, 2017

15 J. Rachels, "도덕철학의 기초" 나눔의 집 195-, 2020

16 J. Rawls, "도덕철학사 강의" 이학사 501-, 2020

17 J. Bentham, "도덕과 입법의 원리서설" 나남 28-36, 2018

18 유영성, "기본소득형 국토보유세 도입과 세제개편에 관한 연구" 경기연구원 54-55, 2020

19 I. Kant, "굿윌：도덕 형이상학의 기초" 이소노미아 133-137, 2018

20 이범웅, "공동체주의의 시민성의 성격과 시민성 함양에 대한 연구" 한국초등도덕교육학회 (70) : 219-249, 2020

21 Sandel. M. J., "공동체주의와 공공성" 철학과 현실사 259-289, 2008

22 이당영, "租稅正義 具現을 위한 租稅政策 方向에 관한 硏究" 가천대학교 대학원 2014

23 MAURO CARDOSO SIMÕES, "rule utilitarianism" 8 (8): 49-, 2009

24 Hidehiko Takahashi, "When Your Gain Is My Pain and Your Pain Is My Gain：Neural Correlates of Envy and Schadenfreude" 323 : 937-938, 2009

25 Peter Vallentyne, "University of Missouri Taxation：Philosophical Perspectives" Oxford University Press 98-110, 2018

26 M. Sandel, "The Tyranny of Merit" Penguin 212-, 2021

27 Richard A. Westin, "The Historical Origins of Progressive Taxation" 23 (23): 203-, 2014

28 Sagit Leviner, "THE NORMATIVE UNDERPINNINGS OF TAXATION" 13 : 111-112, 2012

29 D. Bell, "Stanford Encyclopedia of Philosophy" 1-, 2020

30 R. Dworkin, "Sovereign Virtue：The Theory and Practice of Equality" Harvard University Press 97-, 2000

31 D. Duff, "Philosophical Foundation of Tax Law" Oxford University Press 176-185, 2017

32 B. Watson, "Liberal Communitarianism as Political Theory" 28 (28): 211-, 2010

33 Peter Vallentyne, "Left Libertarianism and Its Critics：The Contemporary Debate" Palgrave Publishers Ltd 1-20, 2000

34 Sangwand, T－Kay, "KULA：Knowledge Creation, Dissemination, and Preservation Studies" University of Victoria Libraries

35 Hospers, "Justice：Alternative Political Perspectives" Wadsworth Publishing Company 24-34, 1974

36 J. Rawls, "Justice as Fairness： A Restatement" Harvard University Press 179-, 2001

37 Smith, "Exploring the when and why of Schadenfreude" 3 (3): 530-546, 2009

38 Joel B. Slemrod, "DOES ATLAS SHRUG? THE ECONOMIC CONSEQUENCES OF TAXING THE RICH" 3-, 2000

39 Robert Nozick, "Anarchy, State, and Utopia"

40 R. Brandt, "A Theory of the Right and the Good" Clarendon Press 194-, 1979

41 Michigan Law Review, "A Theory of the Good and the Right" 79 : 830-, 1981

42 T. Piketty, "21세기 자본" 글항아리 703-, 2014

43 기획재정부, "2022 조세특례 심층평가(2) 중소기업에 대한 특별세액감면" 71-76, 2022

44 J. Peterson, "12가지 인생법칙" 메이븐 278-385, 2018

45 C.Darwin, "(photo reproduction of 1871 edition), The descent of man and selection in relation to sex"