1인 가구의 증가에 대응한 조세제도의 합리적 개편방안

Abstract

This study investigates the problem of unequal income tax burdens for single-person households, which are expected to steadily increase reflecting social structural changes, and suggests how to rationally revise tax laws to relieve that problem focusing on the reform of the tax unit. Income tax based on individual income gives unfavorable tax treatment for married couple households, and the optional split-income procedure could be considered as a technical solution for the problem. However, in implementing the procedure, too heavy an income tax burdens for single-person households might happen, which should be coped with the regulation of limit for tax savings of married couple households. Adopting the family coefficient system could also be a realistic solution about the reform of the tax unit, besides helping confront the problem of low birthrate and heavy parenting burdens. However, in case the system is applied to the calculation of tax base, onerous income tax burdens for unmarried households could also be brought up, and those problems would be handled with narrowly defining the “dependents” in tax laws as well as setting a ceiling on tax savings of married couple households.