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Collection of research papers and materials on development issues

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Economy Economic Administration
Social Development Gender

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우리나라 성 인지 예산 및 조세제도 구축에 관한 연구(Research on establishing a foundation of gender-sensitive budgeting and taxation in Korea)

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  • 우리나라 성 인지 예산 및 조세제도 구축에 관한 연구(Research on establishing a foundation of gender-sensitive budgeting and taxation in Korea)
  • 박노욱 외
  • 한국조세연구원


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Title 우리나라 성 인지 예산 및 조세제도 구축에 관한 연구(Research on establishing a foundation of gender-sensitive budgeting and taxation in Korea)
Similar Titles
Material Type Reports
Author(Korean)

박노욱 외

Publisher

서울 : 한국조세연구원

Date 2008-12
Pages 375
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Social Development < Gender
Holding 한국조세연구원
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Abstract

This study is carried out to lay out the foundation for gender sensitive budgeting and taxation. It consists of two parts: analysis on the government expenditure and the tax system from gender perspectives. In the part of taxation analysis, it identifies clauses of tax law which contain elements of gender-inequity and estimates the effects of changing them into gender equitable ones. For gender budgeting part, it discusses methodologies of analyzing government expenditure from gender perspectives. As a case study, it analyzes the national pension system from gender perspectives and provides policy recommendations.