근로장려세제의 최적 설계에 관한 연구
A Study on the Optimal EITC Program
0
조회
0
다운로드
9
인용
0
참고문헌
키워드
초록
본 연구는 제도설계(mechanism design)이론을 이용하여 근로연계복지의 주요 정책수단인 근로장려세제의 최적화를 시도하고, 도출된 최적해의 특성을 바탕으로 곧 시행될 우리나라 근로장려세제 개선방향을 제시하기 위해 수행되었다. 분석결과에 따르면, 시행안에 제시된 급여구조를 수정하는 것이 바람직한 것으로 나타났다. 즉, 주어진 예산제약하에서 근로장려세제의 노동공급 증대효과를 극대화하기 위해서는 점증률을 점감률보다 높게 설정하는 한편, 점감구간 소득상한은 상향조정하여야 한다. 최적해의 비교정태분석 결과에 따르면, 근로장려세제는 소득(임금)분포에 따라 다르게 설계하는 것이 바람직하기 때문에 가구규모 및 취업형태별로 수혜대상을 나누어 각기 다른 급여구조를 적용해야 하며, 이는 향후 근로장려세제의 적용대상이 무자녀가구 및 자영업자가구로 확대될 것임을 고려할 때 시사하는 바가 크다.
Abstract
Korea's public assistance system, represented by NBLS(National Basic livelihood Security), has disclosed critical problems despite the rapid increase in its budget, such as decreasing work incentive and deepening welfare trap. These typical problems of classical welfare system have been commonly witnessed in many other advanced countries. Therefore a number of efforts have been exerted to correct these problems by transferring the existing welfare system into a welfare-to-work(or workfare) system, and the most common one of such efforts is introducing the EITC(Earned Income Tax Credit)-type programs. They have already been implemented in many countries such as the USA, the UK and France, also Korean government decided to launch EITC program in 2009.This paper aims to propose some measures to improve Korean EITC program. For this, an optimization problem is constructed from the government's viewpoint. Optimal EITC program is defined to be a solution to the problem - a combination of phase-in rate, phase-out rate, and maximum credit that maximizes labor supply increase under a exogenously given budget constraint. Using a mechanism design analysis, we derive and characterize the optimal EITC program. Analysis results implies that Korean EITC structure needs to be modified so that phase-in rate is larger than phase-out rate and the upper limit of phase-out range becomes larger. Comparative static analysis results show that the feature of the optimal EITC program is sensitive to the change of income distribution, suggesting that if beneficiaries are categorized into different income groups, then it is desirable to apply distinctive EITC programs to each group.
참고문헌 (24)
- 김재진, "근로빈곤층을 위한 선진국의 조세제도―영국사례", 재정포럼, (12월), pp.6~27 (2005), 한국조세연구원
- 김재진, "한국형 EITC 도입 타당성 검토?, 공청회 발표자료, 한국조세연구원", ~ (2005)
- 남재량, "?근로소득세의 노동공급효과 연구?" (2007), 한국노동연구원
- 안종범, "한국형 EITC 제도 도입의 파급효과와 추진방안", 재정논집, 20(2), pp.33~71 (2006)
- 안종석, "근로소득보전세제(EITC): 주요국의 사례 및 시사점", 재정포럼, (4월), pp.5~33 (2005), 한국조세연구원
- 이상은, "근로장려세제의 평가와 정책과제", 춘계학술대회 발표논문, pp.15~41 (2007), 한국사회보장학 회
- 임봉욱, "성공적 EITC 도입을 위한 제언―미국의 EITC를 참고로", 춘계학술대회 발표논문, pp.119~153 (2006), 한국재정ㆍ공공경제학회
- 전병목, "우리 현실에 맞는 EITC 실시방안?, EITC 정책토론회 자료, 한국조세연구원", ~ (2006)
- 전병목, "조세?재정정책이 노동시장에 미치는 영향" (2005), 한국조세연구원
- 전영준, "EITC 도입을 위한 정책과제", 공공경제, 9, pp.179~225 (2004)
- 전영준, "근로장려세제 관련 쟁점과 정책과제", 춘계학술대회 발표논문집, pp.43~64 (2007), 한국사회보장학회
- 한국개발연구원, "자활근로사업?, 2006년도 재정사업 심층평가 보고서", ~ (2006)
- 한국노동연구원, "기획특집―근로소득보전세제1～3", 국제노동브리프, (3월), pp.4~31 (2005)
- Blundell, Richard, "Earned Income Tax Credit Policies: Impact and Optimality, The Adam Smith Lecture, 2005", Labor Economics, 13, pp.423~443 (2006)
- Chang, Y., "From Individual to Aggregate Labor Supply: Quantitative Analysis based on a Heterogeneous-Agent Macroeconomy", International Economic Review, 47(1), pp.1~27 (2005)
- Eissa, N., "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply,” NBER Working Paper 11729", ~ (2005)
- Horowitz, John B., "Income Mobility and the Earned Income Tax Credit", Economic Inquiry, 40(3), pp.334~347 (2002)
- Hotz, V. J., "Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare,” NBER Working Paper 11968", ~ (2006)
- Hotz, V. J., "The Earned Income Tax Credit,” NBER Working Paper 8078", ~ (2001)
- Leigh, Andrew, "Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment", CEPR Discussion Paper, (488) (2005)
- Liebman, Jeffrey B., "The Optimal Design of the Earned Income Tax Credit,” in Bruce D. Meyer and Douglas Holtz-Eakin(eds.), Making Work Pay: The Earned Income Tax Credit and Its Impact on American Families, Russell, Sage Foundation", ~ (2002)
- Meyer, Bruce D., "Labor Supply at the Extensive and Intensive Margins: The EITC, Welfare, and Hours Worked", American Economic Review, 92(2), pp.373~379 (2002)
- Pavoni, N., "Optimal Welfare-to-Work Programs", Review of Economic Studies, 74, pp.283~318 (2007)
- Saez, Emmanuel, "Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses", Quarterly Journal of Economics, 117, pp.345~374 (2002)