Yuka Matsuda / 1 2006 1994 12 2014 2007 2008 2009 2010 2014 2016 1 2 1 3 9 1 4 1 [2010]201 2 [2006] [2010] 3 [2003]333 028 Spring / Feb. 2018 / No.415
5 I 8 6 1 7 2006 1970 1980 2 4 1990 10 9 1998 20006 8 1990 1 GDP 1990 10 2000 4 [2008] 6 5 [2010]222 6 [2011]156 [2008] 2 7 [2008] [2010] [2010] [2012] [2015] [2016] 8 [2012] [2008] [2007] 9 OECD 029
2000 1980 2006 1 1990 2 2006 2007 II 7 (%) 6 5 4 3 2 1 0 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 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-15 1986-2009 [2012]66 1 GDP 030 Spring / Feb. 2018 / No.415
2.1 2007 2 2 2007 2007 1 1 1 10 60% 50% 40% 30% 20% 10% 0% 0 100000 200000 300000 400000 500000 600000 2006( 導入前 ) 2007( 導入後 ) Skatteverket [2006] 4.23Diagram Skatteverket [2007] 4.23Diagram 2 10 031
2007 65 65 0.79PBB (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 2006/07:1 6565 65 11 0.79PBB 12 31,800kr 316,700kr 31,800kr 2007 31.55 13 PBB 3 65 2007 17,100kr 4 kr 13 kr 30 kr 11,200kr 1 2 11 12 PBB Prisbasbelopp 2007 PBB 40,300kr2017 11 81 kr 13.56 032 Spring / Feb. 2018 / No.415
減税 (kr) 20 000 65 歳以上 15 000 10 000 65 歳未満 5 000 0 0 100 000 31 800 64 100 200 000 勤労所得 (kr) 300 000 400 000 Skatteverket[2006]4.21Diagram 3 2007 2 kr 2007 (%) 2014 (%) 2014/2007 2016 (%) 100,000 5.2 9.6 1.9 9.6 300,000 3.6 7.5 2.1 7.6 500,000 2.2 5.2 2.4 5.3 1,000,000 1.1 2.6 2.4 1.4 1,500,000 0.7 1.8 2.6 0.0 2014/2007 2014 2007 2014 2007 Regeringens proposition 2006/07:1 Tabell 5.1 Regeringens proposition 2013/14:1 Tabell 6.4 Regeringens Proposition 2015/16:1 Tabell 6.5 65 1 3 65 65 65 11,200kr 65 18,000kr 65 14 13 Skatteverket[2015]6.26 Tabell 14 Regeringens proposition 2009/10:42 Regeringens proposition 2013/14:1 033
65 1 65 2008 2009 3 2016 65 65 3 65 kr 100,000 0.2 AI 100,000 300,000 15,000+0.05 AI 300,000 30,000 AI Regeringens proposition 2008/09:39 20 2.2 2007 2007 2008 2009 2010 2014 2016 42007 2014 2007 PBB 2014 23,645kr 2007 11,200kr 7 2016 13.54PBB 2014 13.54PBB 2016 PBB 60 kr 13.54PBB 150 kr 2007 2014 2016 2016 2025 430,200kr 625,800kr 2013 20 20 14 25 5 60 kr 2 2007 2014 034 Spring / Feb. 2018 / No.415
4 2007 2014 2016 0.79PBB (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 +0.332(AI 0.91PBB) GA KI 2.94PBB 1.584PBB 8.08PBB +0.111(AI 2.94PBB) GA KI 0.91PBB 0.91PBB 2.94PBB +0.332(AI 0.91PBB) GA KI 2.94PBB 1.584PBB 8.08PBB +0.111(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 6.3 10 kr 2014 2007 1.9 150 kr 2.6 2014 2016 50 kr 100 kr 2016 2014 1.4150 kr 2016 2016 2014 1.8 9.6 2016 0 9.6 5 2007 2013 15 2007 2013 2 5 ( kr) A) (10 kr B) A/B 10 kr C A/C 2007 40,475 479 8.4% 1,486 2.7% 2008 53,467 503 10.6% 1,495 3.6% 2009 65,195 511 12.8% 1,457 4.5% 2010 76,812 523 14.7% 1,520 5.1% 2011 80,359 538 14.9% 1,555 5.2% 2012 83,604 561 14.9% 1,568 5.3% 2013 85,795 582 14.7% 1,630 5.3% Skatteverket[2015] 5.1Tabell 6.21Tabell 15 2013 035
(A/B) 2007 8.4 2013 14.7 (A/C) 2007 2.7 2013 5.3 RUT ROT RUT ROT RUT Rengöring Underhåll Tvätt ROT Renovering Ombyggnad Tillbyggnad 2013 175 3,200 kr 16 3 1 2007 2010 2007 2010 2014 3 III 3.1 Finanspolitiska Rådet [2014] 2 6 6 2007 2014 2016 2016 6 2007 2014 6 2.40 112,704 17 16 Skatteverket[2015]6.38 Tabell 17 11,800 036 Spring / Feb. 2018 / No.415
6 2.40 20.39% 2.18% 0.93% 0.42% 112,704 69,184 21,708 14,081 7,730 21,297 15,334 3,581 1,947 435 90,063 58,437 15,117 10,327 6,182 Finanspolitiska Rådet[2014] Table 4.11 21,297 90,063 1 20.39 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/ P50 7 7 P10/ 037
P50 2.35 P20/P50 2.46 P30/ P50 1.20 P90/P50 1.02 0.285 0.282 18 2 Finanspolitiska Rådet[2014] 2011 2007 2014 7 (a) (b) (c) (c/a) P10/P50 0.560 0.547 0.013 2.35 P20/P50 0.688 0.671 0.017 2.46 P30/P50 0.796 0.786 0.010 1.20 P40/P50 0.899 0.897 0.002 0.27 P50/P50 1.000 1.000 0.000 0.00 P60/P50 1.111 1.113 0.002 0.15 P70/P50 1.245 1.248 0.003 0.24 P80/P50 1.424 1.417 0.006 0.45 P90/P50 1.719 1.702 0.018 1.02 (P50) 217,845kr 235,313kr 17,468kr 0.285 0.282 Finanspolitiska Rådet[2014] Table 4.14 18 Finanspolitiska Rådet[2014] Figure 4.1 133 038 Spring / Feb. 2018 / No.415
3.3 20072013 19 20 18 65 2007 2013 2007 2007 2013 10 2007 0.54 2013 0.81 1 8 8 (A) 8 2007 2013 2007 2013 8 2007 2013 2007 2013 (A) 0.370 0.384 (A B) 0.039 0.038 (A B)/A 10.52 % 9.85% (B) 0.331 0.346 (B C) 0.002 0.003 (B C)/A 0.54% 0.81% (C) 0.333 0.349 (A C) 0.037 0.035 (A C)/A 9.98% 9.04% Skatteverket[2009] 4.38 Tabell Skatteverket[2015]6.39 Tabell 19 2013 20142016 2014 20 Skatteverket[2015] 6.9 Tabell 039
3.2 [2010] [2010] [2008] [2008] [2003] [2007] 040 Spring / Feb. 2018 / No.415
[2011] [2010] 678 1 12 [2010] [2012] 1990 No.178 58-80 [2006] 85 110 [2010] [2011] 59 6 962-985 [2016] [2008] No.236 102-114 [2007] no.120 25-30 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 2008. [2009]Swedish Fiscal Policy: Report of the Swedish Fiscal Policy Council 2009. [2014] Swedish Fiscal Policy: Report of the Swedish Fiscal Policy Council 2014. 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.52 27-44 [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.7706. 041
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 2007. 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. 2018 / No.415
Does the Swedish Earned Income Tax Credit Contribute toward Measures for the Working Poor? Yuka Matsuda 043