조세제도를 이용한 긴급재난지원금의 선별적 지원방식의 분석

Abstract

[Purpose]The universal payment of the first Emergency Disaster Relief Funds (“EDRF” hereafter) in 2020 replaced the original selective payment method reflecting various criticism regarding validity, threshold effect, lots of administration expenses, and etc., but it also brought about differing disputes on equity, fiscal burden, and so on.Considering those social controversies, adopting income taxation on EDRF under the universal payment method can be a rational policy alternative to provide greater benefits to lower－income class in the time of economic plight. This study investigates economic effects on tax burdens and revenues of current income taxation in case of detailed EDRF payments under differentiated allocation methods among household members and taxable income types. [Methodology]This study mainly adopts the quantitative methodologies based on tax laws. [Findings]Results of this study shows that suggested EDRF income taxation is to result in differential economic assistance reflecting households’ economic abilities regardless of each income allocation and type, and the tax revenues of the taxation is approximately half of the reduced fiscal burden under selective payment method. Those results imply that, considering avoidable vast aforementioned invisible costs, suggested EDRF income taxation could be a fair policy tools to remedy future economic predicament without unnecessary social conflicts. [Implications]This study is expected to provide policy implications to contribute to further revisions of tax laws.