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스웨덴 사민주의의 복지자본주의와 조세의 정치경제

Swedish Social Democratic Welfare Capitalism and the Political Economy of Taxation

안재흥
세종연구소 (The Sejong Institute)|2013.11|국가전략 (National Strategy)|제19권 제4호|pp. 113-142|DOI 10.35390/sejong.19.4.201312.005

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키워드

기업지배구조Corporate GovernanceTax Policy조세 정책복지자본주의Welfare Capitalism의회-행정부 관계스웨덴 사민주의렌-마이드너모델사민주의 이념노사정 관계Swedish Social DemocracyRehn-Meidner ModelTripartite RelationsExecutive-Parliament Relation
주제분류정치외교학

초록

이 글은 스웨덴의 조세정책을 복지자본주의 정치경제 레짐과 연계해 설명한다. 1950~70년대에 사민당 정부는 조세정책을 노동 소득 계층 내의 재분배와, 물가ㆍ투자ㆍ고용의 조정을 위한 ‘사회ㆍ경제적 공학’의 수단으로 삼았다. 사민당이 이런 조세 정책을 선택하게 된 것은 전간기 이래 첫째, 이념적 지향을 사회주의에서 성장과 복지로 선회했으며, 둘째 금융 및 조세 정책으로 이해관계자모델의 기업지배구조를 정착시켰으며, 셋째 의회의 다수를 동원해 입법과정을 효율적으로 통제했기 때문이다. 그러나 1980-90년대에 조세정책이 자본 소득에는 비례 세율을, 노동 소득에는 누진세율을 부과하는 ‘이원적 소득 조세’로 전환되었다. 이는 사민당이 렌-마이드너모델의 정책 조합에 신자유주의를 접목시키려 한 결과인데 그 원인은 다음과 같다. 첫째, LO의 급진적 노선과 SAF의 갈등에서 여론이 후자 편으로 돌아섰으며, 둘째, 공공저축이 고갈되어 금융시장에 대한 사민당 정부의 조정 역량이 약화된 상황에서 자본이 세계화에 편승해 주식시장 및 국제 금융시장에서 투자 자금을 조달했으며, 셋째 사민당이 과거처럼 의회-행정부 관계를 통제하지 못해 중도-우파 정당들과 타협해야 했기 때문이다.

Abstract

From the perspective of welfare capitalism, this paper explores Swedish tax policies. After the mid-1950s, the social democratic government employed tax policy as "an instrument of social and economic engineering" to achieve redistribution among labor income groups, on the one hand, and to coordinate price, investment and employment, on the other hand. What made the social democratic government possible to pursue the twofold goals were as follows. During the interwar period, the Swedish social democratic party(SAP) had already accommodated the policies of economic growth and welfare, supported and in practice established the stakeholder model of corporate governance, and controlled the legislative processes continually after the electoral victory of 1932. Beginning the 1980s, however, SAP had to combine the Rehn-Meidner model with neoliberalism, eventually adopting the dual income tax system while coping with globalization. First, the public opinion supported SAF fighting the radical polices of LO. Second, due to the exhaustion of public savings, the social democratic government was no longer in a position to coordinate the financial market, and thus liberalizing the financial market. Finally, SAP could no longer hold form control over the executive-parliamentary relations as before, and thus had to make compromise with the center-right parties in the legislative processes.

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