소득세법상 과세단위에 관한 연구 = A Study on the Tax Unit of Income Tax

다국어 초록 (Multilingual Abstract)

The definition of the taxable unit in the personal income tax code and the method of imposing the tax have historically been popular subjects of scholarly and political debate. Both issues have been the subject of renewed debate and changing understanding in light of new scholarship that has introduced theories of family economics and feminism to the tax scholarship. This article provides a comprehensive consideration of an alternative method of taxing personal income in the family that has been implemented in U.S.A. and France. The alternative method studied incorporates two critical differences from the U.S. method of taxation. Under the French method, the tax is imposed by applying a single rate schedule to each family member's portion of the total family income. This article revisits the viability of using the family unit as the basic taxable unit for the personal income tax and comprehensively examines one particular scheme that recognizes the family as the taxable unit. This article investigates the French and U.S.A. method of income taxation as a possible reform model for the Korean personal income tax law. The proposed model would replace personal exemptions, and dependency deductions with a unified method of taxation for all individuals by family or household. The analysis concludes that the French model presents an attractive alternative with significant opportunities for simplification and for accommodation of nontraditional, family-like economic and living arrangements.

참고문헌 (Reference)

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