CHAPTER 2 Current Status and Projections of Korea's Social Welfare Finances 9
CHAPTER 3 International Comparison of Social Welfare Expenditure Level 23 1. Restructuring Tax Reduction and Exemption System 37 2. Income Tax 38 3. Capital Gains Tax 40 4. Value Added Tax (VAT) 41 5. Introduction of Carbon Tax 43 6. Increasing Taxes on External Diseconomy Items: Cigarettes, Soft Drinks and Gambling 48 7. Introduction of Social Security Tax 56 8. Utilization of Social Insurance 58
CHAPTER 4 Conclusion and Policy Recommendation 63
References 71
Local ID
Working Paper 2012-24
ISBN
978-89-6827-017-8
KIHASA Research Subject Classification
General social security > Social security financing
