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An analysis of the Korean taxation system using a gender perspective : Individual income tax and earned income tax credit

Related Document
Frame of Image ····················································································· 1 2. Individual income tax and gender equality ······································· 2 3. The impact of income tax on the labor supply of married women · 5 4. Conclusion and recommendations ······················································· 9
Part Two. An Analysis on Earned Income Tax Credit Using a Gender Perspective ············································································ 10
1. Introduction ························································································ 10 2. Theoretical debates and previous studies ········································· 11 3. EITC case studies ············································································· 13 4. Empirical study ·················································································· 15 5. Conclusions and policy recommendations ······································· 17
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Table Contents
<Table 1> Analysis results ············································································ 8
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Part One. An Analysis of Individual Income Tax Using a Gender Perspective
1. Introduction
Tax policies affect the way that economic players engage in economic activity. In particular, for individuals at the margins of economic activity, their decision-making on participation in the economy can be negatively impacted. This is the case when an income tax hike reduces real income. In


Full Text
Title An analysis of the Korean taxation system using a gender perspective
Similar Titles
Sub Title

Individual income tax and earned income tax credit

Material Type Reports
Author(English)

Kim, Young-Sook; Cho, Sun-Joo; Chung, Ga-Won; Kwon, Soon-Hyun

Publisher

[Seoul]:Korean Women's Development Institute

Date 2012
Series Title; No 2012 English Research Paper / 22
Pages 23
Subject Country South Korea(Asia and Pacific)
Language English
File Type Documents
Original Format pdf
Subject Economy < Financial Policy
Social Development < Gender
Holding KWDI; KDI School