근로소득공제 정책과 조세평등주의

초록

This study aims to verify the legitimacy of the policy of setting the earned income deduction differently based on earned income level. The earned income deduction is typically defined as exempting essential expenses incurred to earn earned income from taxation. The principle of equality dictates that essential expenses be deducted equally regardless of a worker’s earned income level. When first implemented under the Park Chung-hee administration in 1975, the earned income deduction amount was the same regardless of earned income level. However, subsequent administrations have adjusted the deduction amount based on earned income level. The roll of the earned income deduction has been shifted from the deducting minimum living expenses from earned income to reducing the tax burden on middle-class and above-class workers. This study was conducted through a literature review, analyzing the Income Tax Act, National Assembly minutes, and government documents.

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