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@article{ART001504226},
author={Yoo Hosun and 강성호},
title={Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension},
journal={Korea Social Policy Review},
issn={1226-0525},
year={2010},
volume={17},
number={3},
pages={9-39},
doi={10.17000/kspr.17.3.201012.9}

TY - JOUR
AU - Yoo Hosun
AU - 강성호
TI - Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension
JO - Korea Social Policy Review
PY - 2010
VL - 17
IS - 3
PB - Korean Association of Social Policy
SP - 9
EP - 39
SN - 1226-0525
AB - The aim of this article is to examine policy of reduction and exemption of social security contribution(SSC) in Germany and to have the implication for National Pension. Germany and Belgium in Bismarkian welfare states have been executing the policy of reduction and exemption of SSC for some marginalized people. There is refund policy of SSC for low income people in Belgium. Also, this policy is carried out for mini-job or midi-job in Germany. In Korea, the policy is partially executed for some marginalized people in National Health Insurance and National Pension. That is, the policy of reduction and exemption of SSC has been carried out for different target groups among marginalized people in OECD countries. Thus, in new social risks and recent economic crisis, the policy of reduction and exemption of SSC in Germany suggests that policy of reduction and exemption of SSC for low income people in National Pension will help to expand the coverage of National Pension and strength old- ages income security in the long run.
KW - reduction and exemption of social security contribution;Mini-jobs reform;wages subsides;EITC
DO - 10.17000/kspr.17.3.201012.9
ER -

Yoo Hosun and 강성호. (2010). Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension. Korea Social Policy Review, 17(3), 9-39.

Yoo Hosun and 강성호. 2010, "Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension", Korea Social Policy Review, vol.17, no.3 pp.9-39. Available from: doi:10.17000/kspr.17.3.201012.9

Yoo Hosun, 강성호 "Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension" Korea Social Policy Review 17.3 pp.9-39 (2010) : 9.

Yoo Hosun, 강성호. Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension. 2010; 17(3), 9-39. Available from: doi:10.17000/kspr.17.3.201012.9

Yoo Hosun and 강성호. "Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension" Korea Social Policy Review 17, no.3 (2010) : 9-39.doi: 10.17000/kspr.17.3.201012.9

Yoo Hosun; 강성호. Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension. Korea Social Policy Review, 17(3), 9-39. doi: 10.17000/kspr.17.3.201012.9

Yoo Hosun; 강성호. Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension. Korea Social Policy Review. 2010; 17(3) 9-39. doi: 10.17000/kspr.17.3.201012.9

Yoo Hosun, 강성호. Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension. 2010; 17(3), 9-39. Available from: doi:10.17000/kspr.17.3.201012.9

Yoo Hosun and 강성호. "Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension" Korea Social Policy Review 17, no.3 (2010) : 9-39.doi: 10.17000/kspr.17.3.201012.9