사회국가원리와 누진세율 = A Welfare State and the Progressive Rate

다국어 초록 (Multilingual Abstract)

Most people today regard the progressive rate of the income tax as natural, but it has been many controversial between scholars. Vertical equity does not inevitably requires progressive tax, proportionate tax also satisfies its condition that the rich pays more in taxes than the poor. So the progressive rate is based on not vertical equity but social welfare principle. The progressive rate is often criticised as inefficient because it reduce work effort, increase compliance cost and tax evasion. but the impact is found as un important. The progressive rate is proved as efficient vehicle for redistribution in most OECD countries. But in korea the progressive rate is not enough to get such a satisfactory effect, it is required simultaneously to reduce tax evasion, tax exemption and the portion of indirect taxes.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 누진세율의 근거
• Ⅲ. 사회국가원리와 누진세율
• Ⅳ. 누진세율에 대한 비판
• Ⅴ. 비판에 대한 검토
• Ⅵ. 결론

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