소득세 과세단위의 선택과 관련한 조세정책적 고려와 조세법적인 고려

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.