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KMID : 1001320110380040191
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Social Welfare Policy
2011 Volume.38 No. 4 p.191 ~ p.216
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Structures of Tax System in 12 Welfare States
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Kim Seong-Wook
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Abstract
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This study aims to examine structural types, characteristics and tendency of taxation system on main OECD welfare states and to figure out similarities and differences. For this purpose, it constructs taxation system into taxation size, equity, taxation method and taxpayer and compares between 1980s at a time when the systematic habit of ‘golden age’
is left, and 1990s at a time when different progression of taxation and welfare renovation in worldwide to trace out the relevance of welfare and taxation and to review changing process of taxation. Firstly, as to taxation side, the common concept that high(low) tax burden and high(low) welfare level are not valid, and the understanding of both relation may be
distorted by the social security contribution. Secondly, the estimation of the effect of globalization might damage tax equity is valid as long as vertical equity, but it looks limited to explain the horizontal equity between capital income and labor income. Thirdly, when the tax rate and size between direct tax and indirect tax are compared, it is shown that it has no clear relevance with well known welfare system. Finally, in terms of tax burden of individuals and corporation, the study confirmed that as a means to adjust tax income by the state and to respond internal and external change and pressure, it tended to focus on personal income tax rather than on corporate tax. The fact that many welfare states increase personal income tax while keeping corporate tax seems it does not support tax competition hypothesis. As such to regard tax as systematic structure is not only to raise a question on the existing studies which have overlooked the existence of various taxation systems that are required to expand or maintain welfare as it reverts tax as single public goods, but also to support the existing arguments that the operation of each tax is more important to the strategy of welfare state finance operation.
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KEYWORD
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welfare state, tax structure, taxation size, equity, balance between direct and indirect taxes, taxpayers
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