A Study on the Relation Between Welfare Level and Tax Structure

Gun-Chun Ryu; Wan-Sub Lim

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DC Field	Value
dc.contributor.author	Gun-Chun Ryu
dc.contributor.author	Wan-Sub Lim
dc.date.accessioned	2012-11-21
dc.date.available	2012-11-21
dc.date.issued	2012
dc.identifier.isbn	978-89-8187-900-6
dc.identifier.uri	https://repository.kihasa.re.kr/handle/201002/9288
dc.description.tableOfContents	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
dc.format	text/plain
dc.language	eng
dc.publisher	한국보건사회연구원
dc.publisher	Korea Institute for Health and Social Affairs
dc.rights	Attribution-NonCommercial-NoDerivs 2.0 Korea (CC BY-NC-ND 2.0 KR)
dc.rights	KOGL BY-NC-ND
dc.rights.uri	https://creativecommons.org/licenses/by-nc-nd/2.0/kr/
dc.rights.uri	http://www.kogl.or.kr/info/licenseType4.do
dc.title	A Study on the Relation Between Welfare Level and Tax Structure
dc.type	Book
dc.type.local	Report
dc.type.other	Working Paper
dc.identifier.localId	Working Paper 2012-13
dc.subject.kihasa	사회보장재정