A Study on the Relation Between Welfare Level and Tax Structure

제목
A Study on the Relation Between Welfare Level and Tax Structure
저자

Gun-Chun Ryu; Wan-Sub Lim

발행연도
2012
발행기관
한국보건사회연구원
목차
CHAPTER 1
Introduction 3

CHAPTER 2
Preceding Researches 7
1. Preceding researches on the relationship between welfare and taxation structure 7
2. Preceding research on types of welfare financing 13

CHAPTER 3
Source of Data and Analysis Method 17
1. Source of data 17
2. Analysis method 17

CHAPTER 4
Analysis Results 23
1. Trends in the tax burden- , social security contribution- , national burden ratio and social expenditure in major OECD countries: Is high welfare expenditure accompanied by high ratio of national burden? 23
2. The Social expenditure structure that can sustain high burden 34
3. Tax composition of individual states and changes in the proportion of direct tax vs. indirect tax, progressive tax vs. regressive tax and corporate tax vs. non-corporate tax 42
4. Types of tax structure that correspond to high burden and high welfare: Bonoli's typology (1997) 71

CHAPTER 5
Conclusions and Policy Implications 77

References 81

Appendix 82
보고서 번호
Working Paper 2012-13
ISBN
978-89-8187-900-6
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