복지정책의 지속가능성을 위한 재정정책 - 스웨덴, 프랑스, 영국을 중심으로 -

복지정책의 지속가능성을 위한 재정정책 - 스웨덴, 프랑스, 영국을 중심으로 -

고경환 ; 윤영진 ; 강병구 ; 김은경 ; 김태은

조세재정정책 ; 지속가능성
Publication Year
Korea Institute for Health and Social Affairs
This report provides an overview and assessment of European countries’ taxation and financial policies to navigate effective way to reach sustainable welfare of Korea. It compares Sweden, France, England’s fiscal structure, crisis managements and economical/social successes. It selects Sweden as the typical Scandinavia-social democracy country, France as the Western european-conservative country and England as the Anglo -Saxon-liberal country. To investigates economical success, it examines each country’s economic growth, income distribution, fiscal balance and government debt. For the social successes, It checks quality of life, suicide rates, fertilities.
Swedish social welfare model which is represented as universal social welfare suggests that the way of distribution is more important than the way of taxation. Even though Sweden has low degree of cumulative taxation, it has great distribution effects. Sweden is also represented as Rehn-Meidner Model which promotes the solidarity income and the active labour market policy. Since the temporary employee can raise the financial demand of social policies in Korea, Swedish model such as ‘the remuneration for work of equal value’ gives considerable solution for temporary employees problem in Korea. This report also hints the way to increase the tax by lowering the real tax burden for individual like as Sweden. Above all, it emphasizes that Swedish politics and policy trusted by civil influences positively on effectiveness of social welfare system.
The social protection system in France is very complicated, segmented and accompanied nation's low involvement. These factors make social actors hard to negotiate. France begins social protection with social insurance programs which is based on Bismarckian model. However after the 1990’s deepening poverty, France introduced tax-based income replacement system originated from Beverigian model to solve the poverty and create the jobs. The France’s combination of the Bismarckian model based on the solidarity of income earners and the Beverigian model based on the security of social rights is suggested as one of the viable alternative. Since Korea has fragile taxation footing which is resulted from lack of taxation infrastructure, it is limited to promote tax-based social security programs widely. The social insurance system which is fully depending on income earner also can widen the poverty gap in the labour market. Therefore, To find proper combination of these two is one of the principal challenges for the sustainable social welfare system in Korea.
Since finance and insurance is of great importance in England economy, the economical crisis of 2008 hits England harsher than average of OECD countries. While recovering the crisis, England concentrates on the active labour market programs and expands the government funding on fiance and other industries. However, continuing recession starts to bring the reformation of Social Security, and the reduction of the tax concessions and the public expenditures. The reformation contains policies for building up the work incentive, diversifying the taxation source and replacing the means-tested benefits by universal credits. These discretionary fiscal policies and efforts on efficiency of social welfare of England shows diverse progress of the welfare state.
The expansion of the social welfare brings not only benefits such as social cohesion and political stability but also costs. As to the funds for social welfare, this report implies that it is important to find proper combination of tax and contribution. The trust in politics and the knowledge on institutions is also the key of decision-making process on social welfare policies and taxation policies. However, it is risky to imitate the other countries’ case unconditionally. The report suggests to find the way to pursue sustainable social welfare by considering the relations of the other policies and taking a comprehensive approach.
Table Of Contents

요 약

제1장 서론
제1절 연구의 목적
제2절 연구의 방법

제2장 복지국가 유형별 재정구조의 특징과 성과
제1절 조세체계
제2절 재정지출구조
제3절 사회경제적 성과
제4절 소결

제3장 사민주의형 복지국가: 스웨덴
제1절 서론
제2절 스웨덴 경제현황과 복지모델의 발전과정
제3절 스웨덴 복지모델과 조세 및 재정 현황
제4절 스웨덴 복지개혁의 동향: 1980-2010년
제5절 스웨덴 복지모델의 사회경제적 성과와 지속가능성
제6절 한국에의 시사점

제4장 보수주의형 복지국가: 프랑스
제1절 서론
제2절 경제·사회적 현황
제3절 사회보장체계와 복지재정 및 복지재원조달 현황
제4절 복지개혁동향
제5절 성과와 지속가능성
제6절 한국에의 시사점

제5장 자유주의형 복지국가: 영국
제1절 서론
제2절 영국의 경제사회적 현황
제3절 2008년 이후 경제위기 극복정책
제4절 재정정책과 복지재정의 변화
제5절 성과와 지속가능성
제6절 요약 및 시사점

제6장 한국형 조세정책의 모색
제1절 지속가능한 복지정책을 위한 전제조건
제2절 복지정책의 우선순위
제3절 복지재원조달방안

Local ID
Research Monographs 2012-65
KIHASA Research
Subject Classification
General social security > Social security financing
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