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KMID : 1124020130290040055
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Korean Social Security Studies
2013 Volume.29 No. 4 p.55 ~ p.79
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The Fiscal Welfare and the Earned-Income Tax Exemption System in Korea
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Kim Do-Kyun
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Abstract
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This paper aims to examine the institutional features of citizenship by analyzing tax policy in Korea. First, while it distinguishes the existing citizenship theory into T.H. Marshall’s and Charles Tilly’s, it points out that the state-citizen relationship in Korea could be more clearly explained by Tilly’s citizenship theory which underlines the relationship between state-making and citizenship. Following it, it stresses that tax policy rather than social policy should be more importantly examined in order to anatomize the institutional foundations of the citizenship in Korea. Second, it puts an emphasis on the ‘earned-income tax exemption system’ as a noticeable feature of the Korean tax system. The Korean tax system has so far kept the effective rate on earned-income tax relatively low by taking advantage of the ‘earned-income tax exemption system’ such as earned-income deduction, personal allowance, special tax deduction, and so on. However, as the ‘earned-income tax exemption system’ is hard to be recognized by the concept of tax expenditure, it has not attracted so much attention from welfare state researches. This paper makes clear that the concept of tax expenditure is definitely distinguished with those of fiscal welfare in its origin and meaning, and then it points out that the ‘earned-income tax exemption system’ could be more clearly understood by the concept of fiscal welfare rather than tax expenditure. In result, this paper argues that the ‘earned-income tax exemption system’ in Korea, as a sort of fiscal welfare, has had significant effects on the feature of the citizenship.
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KEYWORD
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citizenship, T.H. Marshall, Charles Tilly, state-making, ‘earned-income tax exemption system’, tax expenditure, fiscal welfare
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