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The relationship between types of social provision and tax structures

KIM, SEONG WOOK 1

1협성대학교

Accredited

ABSTRACT

This study categorizes the types of social provision through cluster analysis of those major welfare countries including Korea, and examines its relationship between those identified typology and tax structures. According to the result of the analysis, typology of welfare state by types of social provision indicates more or less similar to that of Esping-Andersen’s, it shows that types of social provision are useful in verifying the social consensus in addressing various social risks. Nextly, types of social provision indicates to have close relationship with specific structure of tax system. Countries characterized focusing poverty alleviation and health protection have relative inferior tax structure with low taxation, whereas countries characterized income replacement indicate considerable regressive characteristics even after high level of taxation. Government service oriented system indicates high taxation and vertical equality, but operate relatively favorable tax system to capital shown to have intended strategically overall efficiency enhancement. Such analysis result shows that it is necessary to establish innovative structural change of welfare expenditure and to adjust progressiveness by income level rather than seeking simply lot of revenue and high level of welfare expenditure.

Citation status

* References for papers published after 2022 are currently being built.