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KMID : 1124020100260020317
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Korean Social Security Studies
2010 Volume.26 No. 2 p.317 ~ p.341
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Financing Family Allowance Programs and International Comparative Studies
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Choi Seng-Eun
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Abstract
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This paper presents possible ways on financing family allowance in case that family allowance be introduced in Korea. Examining international case studies, this paper discusses financing methods by the characteristics of family allowance policy. For countries with universal family allowance, government tend to bear the burden, while for countries with employment-related family allowance, employers tend to bear the burden. By source of the revenue, introduction of new ear-marked tax, increase in social insurance fees, abolition of various tax expenditures, and modification of individual deduction in income tax code. This paper presents theoretical and practical pros and cons of each financing methods, suggesting various ways of family allowance financing. The first step is, above all, reacing social agreement on the introduction of new family allowance system.
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KEYWORD
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family allowance, financing, income tax deduction
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