スウェーデンにおける勤労所得税額控除のワーキングプア対策としての可能性

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1 Yuka Matsuda / [2010]201 2 [2006] [2010] 3 [2003] Spring / Feb / No.415

2 5 I GDP [2008] 6 5 [2010]222 6 [2011]156 [2008] 2 7 [2008] [2010] [2010] [2012] [2015] [2016] 8 [2012] [2008] [2007] 9 OECD 029

3 II 7 (%) 労働市場政策支出 ( スウェーデン ) 労働市場政策支出 ( 先進諸国平均 ) 積極的労働市場政策支出 ( スウェーデン ) 積極的労働市場政策支出 ( 先進諸国平均 ) EU [2012]66 1 GDP 030 Spring / Feb / No.415

4 % 50% 40% 30% 20% 10% 0% ( 導入前 ) 2007( 導入後 ) Skatteverket [2006] 4.23Diagram Skatteverket [2007] 4.23Diagram

5 PBB (AI GA) KI 1.59PBB (AI GA) KI 0.79PBB 0.79PBB+0.2(AI 0.79PBB) 2.72PBB GA KI 1.59PBB 1.59PBB+0.2(AI 1.59PBB) 2.72PBB GA KI 2.72PBB (1.176PBB GA) KI 2.72PBB (1.816PBB GA) KI AI GA KI Regeringens proposition 2006/07: PBB 12 31,800kr 316,700kr 31,800kr PBB ,100kr 4 kr 13 kr 30 kr 11,200kr PBB Prisbasbelopp 2007 PBB 40,300kr kr Spring / Feb / No.415

6 減税 (kr) 歳以上 歳未満 勤労所得 (kr) Skatteverket[2006]4.21Diagram kr 2007 (%) 2014 (%) 2014/ (%) 100, , , ,000, ,500, / Regeringens proposition 2006/07:1 Tabell 5.1 Regeringens proposition 2013/14:1 Tabell 6.4 Regeringens Proposition 2015/16:1 Tabell ,200kr 65 18,000kr Skatteverket[2015]6.26 Tabell 14 Regeringens proposition 2009/10:42 Regeringens proposition 2013/14:1 033

7 kr 100, AI 100, ,000 15, AI 300,000 30,000 AI Regeringens proposition 2008/09: PBB ,645kr ,200kr PBB PBB 2016 PBB 60 kr 13.54PBB 150 kr ,200kr 625,800kr kr Spring / Feb / No.415

8 PBB (AI GA) KI 0.91PBB (AI GA) KI 0.91PBB (AI GA) KI 0.79PBB 0.79PBB 2.72PBB +0.2(AI 0.79PBB) GA KI 2.72PBB (1.176PBB GA) KI 0.91PBB 0.91PBB 2.94PBB (AI 0.91PBB) GA KI 2.94PBB 1.584PBB 8.08PBB (AI 2.94PBB) GA KI 0.91PBB 0.91PBB 2.94PBB (AI 0.91PBB) GA KI 2.94PBB 1.584PBB 8.08PBB (AI 2.94PBB) GA KI 8.08PBB (2.155PBB GA) KI 8.08PBB (2.155PBB GA) KI 13.54PBB 13.54PBB (2.155PBB GA) KI 0.03(AI 13.54PBB) AI GA KI Regeringens proposition 2006/07:1 Regeringens proposition 2013/14:1 Tabell 6.3 Regeringens proposition 2015/ 16:1 Tabell kr kr kr 100 kr kr ( kr) A) (10 kr B) A/B 10 kr C A/C , % 1, % , % 1, % , % 1, % , % 1, % , % 1, % , % 1, % , % 1, % Skatteverket[2015] 5.1Tabell 6.21Tabell

9 (A/B) (A/C) RUT ROT RUT ROT RUT Rengöring Underhåll Tvätt ROT Renovering Ombyggnad Tillbyggnad ,200 kr III 3.1 Finanspolitiska Rådet [2014] , Skatteverket[2015]6.38 Tabell 17 11, Spring / Feb / No.415

10 % 2.18% 0.93% 0.42% 112,704 69,184 21,708 14,081 7,730 21,297 15,334 3,581 1, ,063 58,437 15,117 10,327 6,182 Finanspolitiska Rådet[2014] Table ,297 90, Aaberge, R. and L. Flood[2013] Finanspolitiska Rådet 3.2 Finanspolitiska Rådet [2014] 7 P50 P10 10 P20 20 P90 10 P50 P10/P50 10 P50 P90/ P P10/ 037

11 P P20/P P30/ P P90/P Finanspolitiska Rådet[2014] (a) (b) (c) (c/a) P10/P P20/P P30/P P40/P P50/P P60/P P70/P P80/P P90/P (P50) 217,845kr 235,313kr 17,468kr Finanspolitiska Rådet[2014] Table Finanspolitiska Rådet[2014] Figure Spring / Feb / No.415

12 (A) (A) (A B) (A B)/A % 9.85% (B) (B C) (B C)/A 0.54% 0.81% (C) (A C) (A C)/A 9.98% 9.04% Skatteverket[2009] 4.38 Tabell Skatteverket[2015]6.39 Tabell Skatteverket[2015] 6.9 Tabell 039

13 3.2 [2010] [2010] [2008] [2008] [2003] [2007] 040 Spring / Feb / No.415

14 [2011] [2010] [2010] [2012] 1990 No [2006] [2010] [2011] [2016] [2008] No [2007] no Edmark. Karin, Che-Yuan Liang, Eva Mork and Hakan Selin[2012] Evaluation of the Swedish Earned Income Tax Credit, IFN Working Paper, No.901. Finanspolitiska Rådet [2008] Svensk finanspolitik : Finanspolitiska rådets rapport [2009]Swedish Fiscal Policy: Report of the Swedish Fiscal Policy Council [2014] Swedish Fiscal Policy: Report of the Swedish Fiscal Policy Council OECD, Economic Outlook database. Regeringens Proposition 2006/07:1. Regeringens Proposition 2007/08:22. Regeringens proposition 2008/09:39. Regeringens proposition 2009/10:42. Regeringens proposition 2013/14:1. Regeringens proposition 2014/15:1. Regeringens proposition 2015/16:1. Skatteverket, Skatter i Sverige Skattestatistisk årsbok [2013] [2009] [2008] [2015] No [2010] Aaberge, R. and L. Flood[2013] U.S. versus Sweden: The Effect of Alternative In-Work Tax Credit Policies on Labour Supply of Single Mothers, IZA Discussion Paper Series, No

15 Does the Swedish Earned Income Tax Credit Contribute toward Measures for the Working Poor? Yuka Matsuda Working poor refers to people who are poor though working. The number of working poor has been increasing in recent years in Japan, but the government has enacted no measures to help them. There is an abundance of research analyzing the earned income tax credit in the U.S. and the U.K. These countries provide a refundable tax credit. The Japanese government manages the tax office and the social security office separately, a system that makes it difficult to implement a refundable tax credit. We therefore examined the Swedish earned income tax credit, because it is not refundable. The purpose of this paper is to investigate the possibility of introducing the non-refundable earned income tax credit to Japan as a measure to assist the working poor. First, we explain the background of Sweden s introduction of the earned income tax credit in Secondly, we consider the amendments to the earned income tax credit in 2008, 2009, 2010, 2014 and 2016, and their reasons, and show the present earned income tax credit in Sweden. Thirdly, we evaluate the effect of the tax on the workforce and analyze the income redistribution function. Finally, we show that the earned income tax credit increased the workforce while retaining the redistribution function. With the increasing number of working poor today, the current social security system in Japan can be viewed as old-fashioned. The government needs to construct a new social security system, thus we examined the earned income tax credit, but it is also important that we consider other measures, minimum wages, and economic policies to strengthen economic growth. 042 THE HIKONE RONSO Spring / Feb / No.415

16 Does the Swedish Earned Income Tax Credit Contribute toward Measures for the Working Poor? Yuka Matsuda 043

292 Vol. 44 No refundable tax credit Mirrlees 1971 Friedman

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