1 16 2 3 2008 4 4 in work tax credit welfare to work ALMPs 1990 *1965 1988 1994 1988 2003 2007 2007 2009 35 2009 1 20 2 21 1 21 3
No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2008 2009 2 3 JPITC Japan Income Tax Credit 4 5 1975 EITC 1971 EITC 400 1986 1990 1 2 4 2009 5 Harding and Gupta ed. 2007, Zaidi, A., A. Harding, P. Williamson ed. 2009 6 Congressional Research Service 2007
EITC 1991 1994 EITC 1996 ID 2,350 EITC EITC 2009 25 65 EITC EITC Earned Income EITC 1 2 3 4 19 3 2009 EITC EITC phase-in plateau phase-out 3 phase-in plateau phase-out 3 12,570 1 0.45 5,657 7 5,657 16,420 1 0.21 43,279 EITC 7 1 2 6 3 12 3 24 5,657 2
No.42 2010.9 phase-out EITC phase-in 8 phase-in 8 2008
WTC CTC 1971 30 1988 1998 9 WTC CTC WTC CTC 2 WTC CTC 2009 10 CTC 16 20 16 17 20 CTC 545 1 2,235 11 EITC CTC WTC 16 16 WTC 16 WTC WTC Basic element 1,890 Couple and lone parent element 1,860 30 hour element 775 12 1 EITC 2 WTC CTC 1 Couple and lone parent element 1,860 3 30 hour element 775 16 30 Family Income WTC CTC Family Income Family Income EITC 9 2002 10 HM Revenue and Customs 2009 11 3 7,250 4 12 50
No.42 2010.9 Family Income 6,420 WTC CTC 6,420 1 0.39 2 13 14 OECD 2005 15 WTC CTC WTC CTC GST GST Goods and Services Tax 1991 7 3 GST 16 GST 5 GST 32,312 2 4 756 GST 2009 17 GST 3 1 19 18 GST 248 1 130 32,312 GST 32,312 5 GST 13 CTC 6,420 16,040 CTC 50,000 545 14 2009 15 Department for Work and Pensions 2007 16 2008 17 Canada Revenue Agency 2009
Net income Net income 18 2 4 250 7 0.8 200 10 GST JPITC Static Tax Transfer Model JPITC 1 5,000 2009 16 16 25,091 72,487 15 13 JPITC 2 ID ID 18 Net Income
No.42 2010.9 ID JPITC 2 ID ID 1 5,000 9,025 25,849 2004 16 1 2,614 1 5,000 25,228 JPITC 19 2009 2003 2009 2006 2 2006 2007 20 10 4 21 19 20 2005 21 6
22 23 JPITC 2009 JPITC 1 GST 18 2 EITC 24 WTC CTC GST 3 25 4 22 JPITC 23 JPITC 6 9 24 EITC Family Income Net Income 25 WTC
No.42 2010.9 26 EITC 28 WTC CTC 23 GST 63 2 3 6 EITC 47 WTC CTC 36 GST 78 CTC EITC 1.3 WTC CTC 3.8 GST 1.1 1 4 2 1 3 7 JPITC 8.9 27 10.3 14.1 9.5 1.5 JPITC 255 28 EITC 0.5 WTC CTC 1.5 GST 0.4 0.5 1.5 1 EITC 87.5 WTC CTC 352.5 GST 29.7 1 30 4 12 26 1 100 1 150 1 80 27 2009 15.6 11.6 2003 28
EITC 35 39 126 30 34 112 40 44 114 45 49 103 30 40 EITC 35 39 1,649 11 178 EITC 126 8 118 35 39 EITC EITC 7 WTC CTC 24 528 35 39 418 30 34 393 WTC 50 30 35 39 3,528 65 415 WTC CTC 418 33 386 35 39 WTC CTC GST 40 44 36 45 49 35 3 35 39 2,197 24 250 GST 12 20 GST
No.42 2010.9 EITC phase-in plateau phase-out 3 EITC 150 70 150 200 EITC 307 5 303 EITC 17.3 WTC CTC 40 WTC CTC 200 250 613 10 603 GST 3
No.42 2010.9
EITC 0 28 2.9 1 182 8.3 2 232 8.5 3 262 9.3 1 WTC CTC 0 260 23.8 1 377 10.7 2 413 9.8 3 512 11.6 WTC 2 1 WTC CTC GST 0 28 1.7 1 40 1.8 2 42 1.6 3 46 1.7
No.42 2010.9 EITC 28 2.5 96 1.8 29 0.6 103 1.8 164 6.3 EITC WTC CTC 268 22.6 344 7.0 223 16.5 319 5.7 510 18.0 EITC WTC GST 43 0.6 39 0.8 GST
JPITC EITCWTC, CTC GST Credit 2 3 6 EITC 1.3 WTC CTC 3.8 GST 1.1 EITC WTC CTC 1 Canada Revenue Agency 2009, GST HST Credit, Canada Revenue Agency Congressional Research Service 2007, The Earned Income Tax Credit: An Overview, CRS Report for Congress, RL 31768 Department for Work and Pensions 2007, Reducing dependency, increasing opportunity: options for the future of welfare to work, U.K. Department for Work and Pensions Eissa, N, and H.W. Hoynes 1998, The Earned Income Tax Credit and the Labour Supply of Married Couples, NBER Working Paper #6856. Harding, A, and A. Gupta ed. 2007, Modeling Our Future: Population Ageing, Social Security and Taxation, International Symposia in Economic Theory and Econometrics, Amsterdam: North-Holland. HM Revenue and Customs 2009, Child Tax Credit and Working Tax Credit-A Guide, HM Revenue and Customs Hoths, V.J, and J.K. Scholz 2001, The Earned Income Tax Credit, NBER Working Paper #8075. Liebman, J.B. 1998, The Impact of the Earned Income Tax Credit on Incentives and Income Distribution,
No.42 2010.9 Tax Policy and the Economy, Vol. 12. OECD 2005, Increasing Financial Incentives to Work: The Role of In-work Benefits, OECD Employment Outlook, Chapter 3. Zaidi, A., A. Harding, P. Williamson ed. 2009, New Frontiers in Microsimulation Modeling, Ashgate 2002EITC Earned Income Tax Credit No. 140 pp. 79-85 2003 vol. 39 pp. 70-82 2008 pp. 57-90 2009 2008 GST pp. 153-172 2003EITC 11 pp. 56-75 2007 20095 22 2009 EITC 422 2009 454 200556 2006 a pp. 175-202 2006 b pp. 85-110 2002 2002 2008 2008 pp. 9-29 2007 No. 190