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KMID : 1124020150310010233
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Korean Social Security Studies
2015 Volume.31 No. 1 p.233 ~ p.253
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The Redistributive Effects Of Earned Income Tax Credit And Of Child Tax Credit On One-Earner And Dual-Earner Household
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Jeong Chan-Mi
Kim Jae-Jin
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Abstract
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The main purpose of this study is to analyze empirically the redistributive effects of EITC, which has been implemented since 2014, and of CTC, which become effective from 2015, on one-earner and dual-earner household. And upon the analysis, we propose policies in a desirable direction. In order to fulfill the purpose of our study, We have analyzed poverty rate, deciles distribution ratio, Gini`s coefficient through Household Income and Expenditure Survey(HIES) in 2013. The result of our analysis shows that making a revision of the pay system for existing EITC has adverse effect on increasing proportion of disposable income of dual-earner household. EITC and CTC exert positive influence on poverty rate of whole household and the redistributive effect. Throughout the Overall results of our study, a preliminary research for effect of the revision of pay system for ETIC and CTC based on household patterns has conducted and suggested its countermeasure.
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KEYWORD
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Earned Tax Income Credit, EITC, Child Tax Credit, CTC, inequality, Gini"s coefficie
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