소득세 과세단위의 선택과 관련한 조세정책적 고려와 조세법적인 고려
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 김유찬 | - |
dc.contributor.author | 오인숙 | - |
dc.date.accessioned | 2022-01-13T08:42:55Z | - |
dc.date.available | 2022-01-13T08:42:55Z | - |
dc.date.created | 2022-01-04 | - |
dc.date.issued | 2008 | - |
dc.identifier.issn | 1598-477X | - |
dc.identifier.uri | https://scholarworks.bwise.kr/hongik/handle/2020.sw.hongik/23336 | - |
dc.description.abstract | In this study we discuss about the units of income tax and to present more reasonable tax unit in terms of tax policy and tax law analysis. With the progressive rates income tax system can have a direct influence on the choice of the supply of labor, marriage, birthrate and so on. By the tax policy analysis the influences on the marriage(birthrate), and supply of labor, and the problem of tax burden distribution among households have been considered, and by the tax law analysis neutrality, materiality, constitutional accordance have been considered. After all our analysis shows that family unit system of income taxation based on the aggregation/division method is superior compared to individual unit system. | - |
dc.language | 한국어 | - |
dc.language.iso | ko | - |
dc.publisher | 한국국제조세협회 | - |
dc.title | 소득세 과세단위의 선택과 관련한 조세정책적 고려와 조세법적인 고려 | - |
dc.title.alternative | Units of Income Taxation: Considerations in Terms of Tax Policy and Tax Law | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | 김유찬 | - |
dc.identifier.doi | 10.17324/ifakjl.24.1.200802.001 | - |
dc.identifier.bibliographicCitation | 조세학술논집, v.24, no.1, pp.1 - 23 | - |
dc.relation.isPartOf | 조세학술논집 | - |
dc.citation.title | 조세학술논집 | - |
dc.citation.volume | 24 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 1 | - |
dc.citation.endPage | 23 | - |
dc.type.rims | ART | - |
dc.identifier.kciid | ART001245250 | - |
dc.description.journalClass | 2 | - |
dc.description.journalRegisteredClass | kci | - |
dc.subject.keywordAuthor | units of income tax | - |
dc.subject.keywordAuthor | supply of labor | - |
dc.subject.keywordAuthor | marriage | - |
dc.subject.keywordAuthor | birthrate | - |
dc.subject.keywordAuthor | materiality | - |
dc.subject.keywordAuthor | constitutional accordance | - |
dc.subject.keywordAuthor | units of income tax | - |
dc.subject.keywordAuthor | supply of labor | - |
dc.subject.keywordAuthor | marriage | - |
dc.subject.keywordAuthor | birthrate | - |
dc.subject.keywordAuthor | materiality | - |
dc.subject.keywordAuthor | constitutional accordance | - |
dc.subject.keywordAuthor | 소득세 과세단위 | - |
dc.subject.keywordAuthor | 출산율 | - |
dc.subject.keywordAuthor | 혼인 | - |
dc.subject.keywordAuthor | 노동공급 | - |
dc.subject.keywordAuthor | 실질과세원칙 | - |
dc.subject.keywordAuthor | 헌법합치성 | - |
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