'생산적 복지', 무엇을 해야 하나? = What Do We Have to Do with 'the Productive Welfare'?

다국어 초록 (Multilingual Abstract)

The objective of this study is to suggest some policy orientation for our 'the productive welfare'. This study emphasizes two most important problems Korean some welfare currently faces. One is limited some welfare resources, and the other is the fact that many low income families at present have very little support from Korean some welfare system because of its underdevelopment.
In order to deal with these problems, this study suggests the following: First, in order to increase tax incidence rate, the highly unequitable tax incidence problem in Korea should be solved. Second, in order to broaden the tax base, many unnecessary and regressive tax expenditures should be reduced. Third, the problem of progressive taxes among the tax revenue should be increased. Fourth, EITC should be considered positively. Fifth, the national guaranteed minimum income program should be fully implemented. In order to do that, many 'working poor' families should be included in the program. In this case, to preserve work incentives of those families benefit reduction rate should be lowered. In addition to this, relative responsibility test and asset test should be liberalized.