자녀에 대한 조세지원제도의 형태와 여성 경제활동 및 출산율 제고와의 관계에 대한 연구

Abstract

Korea shows that birth rate is decreasing at the fastest rate in OECD countries. Recovering of decreased birth rate is more difficult than control of population growth. So various tax support plans is arranging to raise birth rate. But lack of job stability by marriage, difficulty of juggle work and family, lack of childcare support, increasement of the expence of bring up children are affecting to women's withering of economic activity and deepening of decreasing birth rate. This study reviewed current operational conditions and problems about tax support policy and EITC related to child of many various policies for the raise of birth rate. For this,research focused on analysis of statistical data rather than analysis of empirical relations about effects on birthrate of tax support. Results of research present that expansion of government expenditure is more efficient rather than expansion of income credit to increase women's economic activity and birth rate. Besides, propose ralaxation of income, property, child conditions on EITC and introduction of child tax credit is needed.