근로장려세제(EITC)에 관한 연구

This study presents the items to be considered for the growth of Korean EITC, as it studied American EITC, which had started 30 years before. The details are as follows. Firstly, the income standard that restricts 17million (KRW) of total income as the qualification to apply the bounty on working, should be increased. Besides, from the property standards of the qualification, the regulation that only accept homeless family should be abolished and the property amount standard of 100 million need to be increased. Secondly, the standard of the bounty on working need to be graded according to the number of support child, because the existing EITC gives the same standard to all family who had support children more than two. In addition to, the pay system need to be adjusted to consider husband and wife both working in the long term. Thirdly, Korean government should tighten the punishment of unlawful applicants like American does and build up the present condition investigation about place of business, confirmation of applicant, and a business support system with four insurance executive organs to expose unlawful receiver. Lastly, EITC needs to be harmonized with the revisions related to the earned income deduction of the Income Tax Law, the special deduction of income deduction, and the tax rates stage.