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Analysis of the effectiveness of the parental leave system using a tax and benefit model

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Frame of Image  both the government’s childcare support policy and job security. Against this backdrop, this research will explore the ways in which the tax and benefit system affects household income before and after parental leave when one of the wage earners in a double-income family takes this leave. To do so, the net income replacement ratio in South Korea’s tax and benefit system was analyzed with an eye to parental leave and a simulation was carried out on the variations in net income replacement ratios by income level that would result from adjustments to parental leave benefits. Based on the results, recommendations were made for the improvement of the country’s parental leave benefit system.
2. Analysis model
The tax and benefit model used in this research spans South Korea’s tax program, national basic livelihood security program, earned-income tax credit program, childcare support program, and maternity protection program.[A] The version in place in 2009 was used for most programs, while the childcare support system, which was revised in the second half of 2008, includes both programs for the first and second half-year. The model was designed to classify households into single-member, single-income, and double-income families as well as groups based on whether the family has one or two children at the ages of zero, one, three, or five. Only cash income was taken into account in analyzing this model. Net income is comprised of total income less income tax and social insurance fee


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Title Analysis of the effectiveness of the parental leave system using a tax and benefit model
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Material Type Articles
Author(English)

Kim, Tae-hong

Publisher

[Seoul]:The Korean Women's Development Institute

Date 2010
Journal Title; Vol./Issue GSPR:vol. 3
Pages 8
Subject Country South Korea(Asia and Pacific)
Language English
File Type Documents
Original Format pdf
Subject Social Development < Employment
Social Development < Gender
Holding KWDI; KDI School

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