재산의 소득환산제에 대한 고찰

Abstract

Applying the conversion system of property into income measure for the sake of paying to ability principle is requested for the case of determining premiums paid by regional subscribers of health care system, of deciding the recipient of state existence aid, and of deciding basic old-age pension beneficiaries. Compared to social insurance tax is a method of the general funding of the state and needs a stronger consideration for the perspective of equity of distribution. In that sense the conversion system of property into income measure for the sake of paying to ability principle (harmonization of two economic capacity indicators of income and wealth as tax base for a taxable unit) has a normative legitimacy. The conversion rate of standard assets would be determined based on the average long-term revenue generating abilities and other assets based on their cash (or income) replacing character compared with the standard assets. For the appropriate integration of income and wealth taxation basic deduction for existential property shall be made, unlike to social security tax. Additionally to financial assets real estate assets, which generate rental income and under income tax regime, should be excluded by Conversion.