|
KMID : 0613620200400010461
|
|
Health Social Welfare Review
2020 Volume.40 No. 1 p.461 ~ p.488
|
|
|
Gender impact assessment of the EITC (Earned Income Tax Credit)
|
|
Seok Jae-Eun
Noh Hye-Jin
|
|
|
Abstract
|
|
|
|
How does EITC, which targets paid-workers but low-income workers, affect women who are representative of low-wage workers? This is the starting point of this study. For this purpose, the statistical effects of EITC’s policy were analyzed from the perspective of gender sensitive, using the statistical yearbook of national tax and internal data from the National Tax Service. The results of the analysis are as follows. First, in terms of payment status, women's share of total beneficiaries and the amount of benefits did not differ significantly from men. Second, in terms of the adequacy of benefit, the income-replacement rate of EITC was low at 4.3% based on the monthly income of low-wage workers. In addition, based on the monthly income of beneficiary households, EITC’s income-replacement rate was about 15% in the flat range. The income replacement rate for single-family households with a high proportion of women was relatively low. Third, in terms of the comprehensiveness of the subjects, the gender gap was found among the low-wage workers in the EITC take up rate of 35.1% for males and 25.1% for females. In particular, the take up rate of low-wage women in their 30s was very low at 12.0%. Based on the above results, this study proposed changes in the eligibility requirements and payment structure from household to individual units, increase in the take up rate for female low-wage workers, and an increase of benefit in the phase-in range for single-family households.
|
|
|
KEYWORD
|
|
|
EITC, Earned Income Tax Credit, Gender Impact Assessment, Income Replacement Rate, Take up Rate
|
|
|
FullTexts / Linksout information
|
|
|
|
|
|
Listed journal information
|
|
|
|