(Negative Income Tax)

:

6 2557

. .

................................................................................................................................................................. ........................................................................................................................................................ .............................................................................................................................................................. .............................................................................................................. 1 .........................................................................................................................................................1

1.1 ..............................................................................................2 1.2 .................................................4 1.3 ...............6 1.4 ........................................................................................................... 10

2 NIT ................................................................... 15 2.1 (Means-testing): ................................................... 15 2.2 ? ............................................................................................ 16

2.2.1 (Subsidy) ................................................................................... 16 2.2.2 (Excess Burden) ............................................................................ 18

2.3 Milton Friedman NIT (Unconditional Cash Transfer) ......................................................................................................... 19

2.4 ................................. 21 3 NIT ........................................................................................................... 26

3.1 NIT .................................................................................. 27 3.2 NIT ............................................................................................................ 30

3.2.1 NIT ................................................................................................................................ 30 3.2.2 ................................................................................................................ 35 3.2.3 NIT ......................................................................................................... 37

3.3 NIT .................................................................................. 37 3.4 NIT ..................................................................................................................................... 41 3.5 NIT ......................................................................................................... 42

3.5.1 ......................................................................................... 42 3.5.2 NIT ...................................................... 42

3.6 NIT ...................................................................................... 43 4 NIT .............................................................. 45

4.1 .......................................................................................... 45 4.2 NIT ............................................................................ 46

4.2.1 NIT .................................................................................................................. 46 4.2.2 NIT .................................................................... 47 4.2.3 NIT ............................................................................................................. 48

4.3 NIT ................................... 48

4.3.1 ................................................................................................................ 48 4.3.2 (Earned Income) ................................. 49 4.3.3 (Unearned Income) ....................................................................... 50 4.3.4 ............................................................................................ 52 4.3.5 ................................................................................................................ 52 4.3.6 NIT ............................................................... 52

4.4 .................................................................................................................................................. 55 5 ......................................................................................................................................................... 56 ....................................................................................................................................................... 59

1: .. 2545 - 2555 ............................................................ 3 2: (Decile by Income).......... 6 3: () ....................... 11 4: .. 2552 2557 ............ 13 5: NIT Friedman..................................................................................... 20 6: NIT ..................................................................... 22 7: NIT ............................................................................................... 24 8: ........................................ 34 9: ................................................................... 35

1: ............................................................................................................. 4 2: (Gini Coefficient) ....................................................... 5 3: ....................................... 8 4: ..................................................................................... 9 5: ....................................................................................................... 17 6: .......................................................................................................... 18 7: NIT .................................................. 22 8:

? ..................................................................................................... 26

9: ............................................................................. 31 10: ......................................................................................... 32 11: NIT ................................................................................... 33

EITC Earned Income Tax Credit Negative Income Tax

FTB Family Tax Benefit Negative Income Tax

IETC Independent Earner Tax Credit Negative Income Tax

NIT Negative Income Tax WIS Workfare Income Supplement Negative Income Tax

WITB Working Income Tax Benefit Negative Income Tax

WTC Working Tax Credit Negative Income Tax

1

1

[Milton Friedman] was above all pragmatist, and he emphasized the superiority of the negative income tax over conventional welfare programs on purely practical grounds. If the main problem of the poor is that they have too little money, he reasoned, the simplest and cheapest solution is to give them some more. He saw no advantage in hiring armies of bureaucrats to dispense food stamps, energy stamps, day care stamps and rent subsidies. (Robert H. Frank Milton Friedman The New York Times 23 2549, )

1

10

() (Targeting for the Poor) Negative Income Tax (NIT)

1 IDB (1998) .. ( 2545: 1.3-22 - 1.3-23) ( ) ( Martinez-Vazquez 2001) (Target)

2

5 NIT NIT NIT

: 6 2557

1.1

.. 2555 12.64 ( 8.4 ) 32.44 .. 2545 ( 19.9 ) 2 (Poverty Gap) .. 2545 7.8 2.38 .. 2555 (Poverty Line)3 ( 1)

2 (Poverty Gap) () () 3 (Poverty Line) () Decile 1 ( 10 )

3

1: .. 2545 - 2555

2545 2547 2549 2550 2551 2552 2553 2554 2555 7.80 6.12 4.83 4.17 4.04 3.51 3.24 2.42 2.38 (//)

1,606 1,719 1,934 2,006 2,172 2,174 2,285 2,415 2,492

(//) 19,267 20,626 23,214 24,078 26,065 26,093 27,417 28,979 29,900 () 32.44 26.76 21.94 20.04 20.43 17.88 16.37 13.22 12.64 () 19.9 16.5 13.8 12.7 13.1 11.6 10.8 8.8 8.4 () 61.2 61.8 62.8 63.5 64.2 65.0 66.0 66.2 66.5 : ,

(Absolute Poverty)

(Poverty Line) (Poverty Gap) () ( ) ( 2554)

1 A () .. 2555 [A/(A+B)] 100 2.38 2.38 0.0238 30,000 8,400,000 = 5,997,600,000 6 ( )

4

1:

1.2

(Gini Coefficient) .. 2531 4.487 0.484 .. 2554 ( 2)

5

2: (Gini Coefficient)

:

3 65.2 (10 (Decile 10) 39.2 2 (Decile 9 Decile 8) 15.1 10.9 ) 7 34.8 10 (Decile 1) 1.6 25.1 ( 2)

2531 2533 2535 2537 2539 2541 2543 2545 2547 2549 2550 2552 2554

0.487 0.515 0.536 0.52 0.513 0.507 0.522 0.508 0.493 0.512 0.496 0.487 0.484

0.388 0.42 0.457 0.405 0.401 0.415 0.417 0.438 0.422 0.452 0.458 0.462 0.514

0.435 0.48 0.462 0.461 0.468 0.443 0.448 0.44 0.432 0.439 0.417 0.41 0.394

0.439 0.468 0.476 0.468 0.458 0.462 0.469 0.47 0.482 0.487 0.474 0.452 0.44

0.454 0.434 0.471 0.472 0.47 0.46 0.483 0.47 0.453 0.507 0.482 0.484 0.464

0.463 0.469 0.481 0.498 0.47 0.491 0.476 0.464 0.447 0.476 0.464 0.477 0.461

0.37

0.39

0.41

0.43

0.45

0.47

0.49

0.51

0.53

0.55

6

2: (Decile by Income)

() 2531 2533 2535 2537 2539 2541 2543 2545 2547 2549 2550 2552 2554

10% 1 () 1.78 1.69 1.53 1.59 1.62 1.68 1.51 1.61 1.75 1.35 1.56 1.63 1.56 10% 2 2.80 2.60 2.42 2.48 2.56 2.62 2.44 2.57 2.73 2.48 2.68 2.83 3.05 10% 3 3.60 3.35 3.13 3.25 3.34 3.44 3.22 3.40 3.57 3.37 3.53 3.69 3.88 10% 4 4.45 4.19 3.63 4.10 4.21 4.31 4.05 4.29 4.46 4.31 4.49 4.63 4.77 10% 5 5.50 5.19 4.90 5.17 5.26 5.33 5.09 5.35 5.55 5.42 5.61 5.68 5.78 10% 6 6.89 6.51 6.20 6.51 6.57 6.67 6.41 6.70 6.90 6.82 7.02 7.05 7.04 10% 7 8.84 8.32 7.96 8.39 8.48 8.48 8.36 8.58 8.72 8.72 8.92 8.89 8.65 10% 8 11.78 11.18 10.95 11.29 11.42 11.34 11.47 11.52 11.61 11.54 11.57 11.49 10.94 10% 9 17.14 16.54 16.54 16.50 16.58 16.62 17.05 16.48 16.42 16.30 16.14 15.99 15.10 10% 10 () 37.23 40.43 42.44 40.72 39.95 39.51 40.40 39.50 38.31 39.70 38.47 38.11 39.21 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 10/ 1 ()

20.91 23.96 27.65 25.62 24.62 23.57 26.80 24.47 21.92 29.51 24.61 23.36 25.09

: ,

: - 2551 2553 - (

/ )

1.3

.. 2546 2

1. (Targeting) (.) /

7

2. (Universal)

10 36.7 .. 2556 .. 2557 39.6 39.2 ( 3) 1

8

3:

:

(Universal)

(Means Test) Means Test Exclusion Error ( ) .. 2552 Means Test 60 8 4 7.1 ( .. 2557)

( ) (2554)

- : 69.76

4 60

2548 2549 2550 2551 2552 2553 2554 2555 2556 2557

21.0 21.7 22.7 22.0 21.5 17.8 19.5 18.7 20.6 20.5

7.1 7.4 9.5 9.3 8.7 8.4 9.6 9.3 10.6 10.2

6.9 7.1 7.2 6.9 7.8 5.5 6.7 7.5 8.4 8.5

35.0 36.3 39.4 38.2 37.9 31.7 35.8 35.5 39.6 39.2

21.0 21.7 22.7 22.0 21.5

17.8 19.5 18.7 20.6 20.5

7.1 7.4 9.5 9.3 8.7 8.4 9.6 9.3 10.6 10.2

6.9 7.1 7.2 6.9 7.8 5.5 6.7 7.5 8.4 8.5

35.0 36.3 39.4 38.2 37.9

31.7 35.8 35.5

39.6 39.2

0.0 5.0

10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0

9

- : 84.82 4 .. 2557

= 7.1 1.1 = 6 = 56,583 8,766 = 47,817 / Inclusion Error ( )

4:

:

- .. 2557 - .. 2554 - .. 2557 - (2554)

( 2,000 ) 15,000 2,000 Exclusion Error (

10

) 2,000

1.4

(SES) .. 2553 - 2555 89.9 10.1 ( 3)

/ 90.1 9.9 ( .. 2553 - 2555)

89.9 10.1 ( .. 2553 - 2555)

12.2 ( .. 2553 - 2555)

11

3: ()

: 2553 2554 2555 2553 - 2555

88.7 11.3 100.0 90.6 9.4 100.0 90.5 9.5 100.0 89.9 10.1 100.0 93.4 6.6 100.0 95.2 4.8 100.0 97.3 2.7 100.0 95.3 4.7 100.0 83.9 16.1 100.0 85.9 14.1 100.0 83.7 16.3 100.0 84.5 15.5 100.0 87.1 12.9 100.0 90.3 9.7 100.0 86.1 13.9 100.0 87.8 12.2 100.0

94.6 5.4 100.0 95.4 4.6 100.0 88.4 11.6 100.0 92.8 7.2 100.0

/

79.6 20.4 100.0 85.1 14.9 100.0 83.7 16.3 100.0 82.8 17.2 100.0

81.5 18.5 100.0 85.3 14.7 100.0 85.0 15.0 100.0 83.9 16.1 100.0

75.7 24.3 100.0 81.7 18.3 100.0 85.2 14.8 100.0 80.9 19.1 100.0

88.5 11.5 100.0 90.7 9.3 100.0 91.1 8.9 100.0 90.1 9.9 100.0 (30 )

79.2 20.8 100.0 83.7 16.3 100.0 84.0 16.0 100.0 82.3 17.7 100.0

/

97.8 2.2 100.0 97.7 2.3 100.0 98.2 1.8 100.0 97.9 2.1 100.0

97.0 3.0 100.0 96.0 4.0 100.0 98.2 1.8 100.0 97.1 2.9 100.0 70.4 29.6 100.0 76.9 23.1 100.0 77.6 22.4 100.0 75.0 25.0 100.0 76.2 23.8 100.0 82.0 18.0 100.0 82.4 17.6 100.0 80.2 19.8 100.0 64.5 35.5 100.0 71.7 28.3 100.0 72.7 27.3 100.0 69.6 30.4 100.0 /

74.0 26.0 100.0 78.6 21.4 100.0 79.4 20.6 100.0 77.3 22.7 100.0

88.7 11.3 100.0 90.6 9.4 100.0 90.5 9.5 100.0 89.9 10.1 100.0

:

Jansen Khannabha (2009) (Direct Anti-poverty Spending) (Not Well-targeted)

(Fragmented Welfare System) /

12

. (TDRI) 30 30 ( 2557)

. ( 19 2556)

. ( 19 2556)

4 15 () .. 2556 - 2557

13

5 .. 2557 144,030 .. 2552 (36,403 ) 4

4: .. 2552 2557

2552 2553 2554 2555 2556 2557 1. 80,598 89,385 101,058 107,814 108,744 115,177 2. 25,675 20,069 18,000 9,500 12,000 16,800 3.

3,143 4,800 800 4. 9,000 21,264 36,008 50,449 54,214 56,573 5. . 7,241 7,371 7,488 7,544 6. 19,503 78,220 79,908 42,553 41,893 41,731 7. Tablet 1,624 5,783 5,412 8. 9,950 200 229 38,523 56,113 6,007 9. / (SML) 15,000 10,149 11,857 6,000 10. 1,500 2,717 2,175 4,000 11.

7,500 10,497 13,462 47,484 39,939 84,992 (. + .+ .) 12. 40,013 45,882 6,647 13. 2,453 1,000 1,000 - 3,000 1,000 14. 95 7,280 40,000 15. 1,720 6,360 2,031 16. 5,000 17. 500 1,091 18. 319 36,403 51,710 60,573 101,507 139,462 144,030 174,322 260,647 302,788 320,817 374,384 388,068 8.9 15.3 14 13.5 15.6 15.4 35.1 49.5 16.2 6 16.7 3.7 1,951,700 1,700,000 2,169,968 2,380,000 2,400,000 2,525,000 429,962 214,369 355,485 438,555 450,374 441,510 347,061 350,000 399,968 400,000 300,000 250,000

:

5 / (SML)

14

15

2 NIT

NIT 4

NIT Milton Friedman (Unconditional Cash Transfer) (Conditional Cash Transfer) NIT 2.1 (Means-testing):

1 IMF Better targeting of transfers reduces their fiscal cost and the tax levels required to finance them, thus achieving distributional objectives in a more efficient manner (IMF 2014: 22)

.. 2005 (Means-tested Unconditional Cash Transfer Program) (Mourougane 2010) 2 (Chung 2013)

.. 2005 300,000 ( 900 ) 16 ( 28% )

.. 2006 300,000 ( 900 ) 19 ( 35% )

(Chung 2013) 1) (Identification and Targeting):

(Populations Socio-Economic Data Collection) (Poverty Consensus)

2) (Delivery Mechanisms): (Energy Compensation Card)

16

(Ministry of Political, Legal and Security Affairs)

2.2 ?

(In-kind) (Marginal Benefit) (Marginal Social Cost) (Efficiency-equity Trade-off)

2.2.1 (Subsidy)

17

5:

: Hyman (2011: 273)

5

2

1) 2)

(Utility)

()

(

)

18

2.2.2 (Excess Burden)

(Perfectly Elastic)

6:

: Hyman (2011: 275) 6

(Marginal Social Cost) 40 / (Externalities) 40 /

40 /

20 /

()

(/)

19

20

IMF Cash transfers to poor households are usually superior to indirect methods such as price subsidies. (IMF 2014: 22)

2.3 Milton Friedman NIT (Unconditional Cash Transfer)

Milton Friedman NIT (Positive Income Tax) (Basic Needs)

(Negative Income Tax: NIT)

NIT Milton Friedman .. 1962 NIT Friedman Friedman Friedman NIT (Friedman 1962)

Friedman 2 (Guaranteed Minimum Income System) NIT

20

NIT Friedman 2 1) (Income Threshold) 2) (Rate of Subsidy)

Friedman 600 / .. 1961 50% 5

. . 600 x 50% = 300

. 200 . 400 x 50% = 200

. 600 .

. 600 .

5: NIT Friedman

()

[1]

()

[2]

NIT

() = [2] x 50%

[3]

NIT

() = [1] + [3]

0 600 300 300 200 400 200 400 600 0 0 600

( ) Friedman NIT NIT

Friendman (Unconditional Cash Transfer: UCT) (Conditional Cash Transfer: CCT)

21

CCT (Capacity) CCT CCT CCT

( 2554: 48)

Case ( 2557)

NIT UCT CCT 2.4

NIT 9 ( (2556)) NIT

NIT NIT NIT NIT NIT ( 6)

22

6: NIT

Earned Income Tax Credit EITC Internal Revenue Service

-

Independent Earner Tax Credit IETC Inland Revenue Dept. -

Working Tax Credit WTC HM Revenue & Customs -

Earned Income Tax Credit EITC Israel Tax Authority - Family Tax Benefit FTB - Department of

Human Service Earned Income Tax Credit EITC National Tax Office - Earned Income Tax Credit EITC Swedish Tax Agency -

Working Income Tax Benefit WITB Canada Revenue Agency - Workfare Income Supplement WIS - CPF Board

: (2556) NIT 7

7: NIT

23

3 1. (Phase-in)

1 A 2. (Plateau) X 3. (Phase-out)

1 Y / X / B

4. Z / NIT NIT

2 ( 2518) ( 7)

35 15 ( 4.3.6 2)) NIT

NIT ( WIS) 13,000 (321,030 ) NIT ( EITC) NIT 2 ( 18 ) NIT ( NIT 4 )

Phase-out NIT ( EITC) NIT NIT (Phase-out)

NIT .. 2553 NIT

24

7: NIT

NIT

1. NIT (..) 2518 2552 2550 2545 2551 2543 2551 2550 2550 2. NIT - - > 35 > 25 > 21 - - - > 19 3. NIT

- - - - - - - -

4. NIT

- - - -

5. NIT

- - -

6. NIT NIT

- - - - - - - -

7. NIT - - - - - - - 8.

- - - - - - -

9. Phase-in - 10. Plateau - - 12. Phase-out - - 13. NIT

- - - - - - -

: (2556) NIT

(Tax Credit) 6 2

1. 47 40 (4) () ( 2542)

2.

6 Earned Income Tax Credit (EITC) Independent Earner Tax Credit (IETC) Working Tax Credit (WTC)

25

7

7 2

1) (Tax Credit) (Tax Expenditure) . 10,000 Tax Credit 3,000 7,000

2) Tax Credit . 4,000 Tax Credit 9,000 5,000

Tax Credit EITC 12.5 EITC EITC 87.5 EITC (Eissa and Hoynes 2009: 3) Tax Credit

26

3 NIT

NIT NIT .. 2555 Asian Development Bank (ADB) 62.2 ( 8)

8:

?8

: ADB (2012)

8 Would you agree with the statement that income inequality is acceptable if it is due to differences in individual efforts and an outcome of fair competition?

22.0%

62.2%

2.9% 12.2%

0.7%

27

NIT 6 NIT NIT NIT NIT NIT

3.1 NIT NIT

NIT (2553) NIT NIT

1. 2. 10

.. 2542 - 2547 10

3. NIT 2 3.1) .

50,000 2 = 30,000 + 30,000 + 15,000 + 15,000 = 90,000 NIT 90,000 10 90,000 10% = 9,000 . = ( ) - = (50,000 10%) - 9,000 = 5,000 - 9,000 = - 4,000 4,000

3.2) . 12,000 20,000 10 20,000 10% = 2,000 . = ( ) - = (12,000 10%) - 2,000 = 1,200 - 2,000 = - 800 800

NIT

28

1) NIT NIT NIT

NIT 9 ( NIT) (Cook 1998) /10

2) 11

9 40 EITC (Allen 2008) Internal Revenue Service ( IRS ) 10 NIT ( ) NIT 11 56

(1) 30,000 (2) 40(1)

50,000 (3) 60,000 (4) 40(1) 100,000

29

3) NIT 15 ( 4.3.6) (Labour Force) 15 12

4) NIT 60 60 NIT NIT 60

5) NIT ( 4.3.6)

6) NIT ( ) NIT NIT NIT

7) NIT Phase-in ( ) Phase-in

7.1) NIT

7.2) Phase-in Phase-in

8) NIT Phase-out ( ) IMF (2014) (Gradual Phasing Out)

9) Phase-in Phase-out Phase-out

12 35

30

10)

-

- NIT

11)

12) ( )

3.2 NIT

3.2.1 NIT

NIT (Poverty Line)13 .. 2555 30,000 / ( 2,500 /) 30,000

NIT 2

1) ( 30,000 / 2,500 / 83 /)

13 U.S. Census Bureau Poverty Threshold ( 18 )

31

2) (Positively Skewed Right Skewed) ( 9)

9:

2555 180,000 (Mean) (Typical) (Middle) ( Skewness) (Median) 10 9 100 10 90 (Central Tendency)

180,000 /

32

NIT 180,000 / ( 30,000 ) 80,000 /

NIT Phase-in 30,000 / Phase-out 2 (Phase-in Region) (Phase-out Region)

3 ( 10)

1. (Payment Adequacy) 2. (Creating Right

Incentive) 3. (Program

Affordability)

10:

( 11)

Phase-in: 20 30,000 30,000 /

Phase-out: 12 80,000 300 / 1 52 104 = 365 104 = 261

33

= (261)(300) = 78,300 80,000

11: NIT

11 3

1: 30,000 / 20 1 0.20 A 20,000 / = (20,000)(0.20) = 4,000 / A = 20,000 + 4,000 = 24,000 /

2: 30,000 / 80,000 / 12 1 0.12 B 40,000 / = + [( )(-0.12)] = 6,000 + [(40,000 30,000)(-0.12)] = 4,800 = 40,000 + 4,800 = 44,800 /

34

3: 80,000 /

1 80,000 /

30,000 / 6,000 / 60,000 / 2,400 / 62,400 / ( 8)

8:

/

(1)

(2)

/ /

= (1)+(3)+(4) (1) x (2) = (3) 6,000 + {[(1) - 30,000] x (2)} = (4)

10,000 20% (10,000)(20%) = 2,000 12,000 20,000 20% (20,000)(20%) = 4,000 24,000 30,000 20% (30,000)(20%) = 6,000 36,000 40,000 -12% 6,000 + {[40,000 - 30,000] x (-12%)} = 4,800 44,800 50,000 -12% 6,000 + {[50,000 - 30,000] x (-12%)} = 3,600 53,600 60,000 -12% 6,000 + {[60,000 - 30,000] x (-12%)} = 2,400 62,400 70,000 -12% 6,000 + {[70,000 - 30,000] x (-12%)} = 1,200 71,200 80,000 -12% 6,000 + {[80,000 - 30,000] x (-12%)} = 0 80,000

NIT (

) NIT 5.6 / ( 9)

18.5 27.5

1.6 19 14

(Gini Cofficient) 1 ( 0.48 0.47)

14 ( 30,000 ) 30,000

35

9:

()

() 3

30,000 196,274 830,267 1,093,135 2,367,532 462,240 4,949,447 14,848,342,192 30,001 - 80,000 1,754,918 2,998,840 2,788,845 4,397,754 1,645,920 13,586,277 40,758,831,410 (% )

1,951,191 (14.1%)

3,829,107 (27.1%)

3,881,980 (33.5%)

6,765,286 (35.4%)

2,108,160 (24.4%)

18,535,725 (27.5%)

55,607,173,602

13,854,612 14,112,188 11,588,000 19,093,000 8,640,000 67,287,800 : ..

255415 : 15 60

( ) ( 15 60 )

3.2.2

NIT 2 1.

1.1) 2557 144,030 ( 4)

15 ( 2554) . SES SES ( 9 2556 )

36

NIT .. 2557 144,030 ( 4) NIT 5.6 8.8 NIT 0.1

1.2) NIT NIT

2. NIT

(Utilize) (Capital Gains Tax)16 (Betterment Levy)

NIT

NIT 17

16 17 .. ( 2552)

37

3.2.3 NIT

NIT 2 1.

NIT ()

2. NIT ( )

NIT (Pre Audit) (Post Audit) 3.3 NIT

NIT 10

1) NIT (Effectively Targeted) (Means Test) ( ) (Humphreys 2001) () (Wind 2010) ( Inclusion Error) 60 ( ) 18

18 42 (15)

38

2) NIT ( ) NIT 11

0.4 0.42 0.2

NIT 2

2.1) NIT NIT Make Work Pay In-work Benefit ( ) NIT (Labour Force) Working Tax Credit (WTC) Earned Income Tax Credit (EITC) (Hotz and Scholz 2003; Immervoll and Pearson 2009) Phase-out ( Eissa and Hoynes 2004; Eissa and Hoynes 2006, 2006) IMF (2014) NIT (Relatively Elastic)

NIT (Unemployment Benefit)

2.2) NIT (Marginal Propensity to Consume: MPC) (Multiplier Effect) ( )

3) NIT (Administrative Cost) .. NIT ( 9 2556 ) NIT

39

0.5 NIT (Internal Revenue Service 2003) 16 (Eissa and Hoynes 2009)

4) NIT (Informal Sector) 7 57.2 GDP (Schneider, Buehn, and Montenegro 2010) 39.6 .. 2555 14.8 ( 37.4) 24.8 ( 62.6) ( 2555)

.. (2557)

19 20 10 NIT ( NIT)

5) NIT NIT

6) NIT

19 37

(1)

(2)

3 7 2,000 200,000 20 37 5,000 6

40

7) NIT

8) NIT NIT (Stigma) NIT (Rights Base) NIT

9) NIT Amoz Hor Jin Yi (2012) Workfare Income Supplement (WIS) ( Decile 1 2) Earned Income Tax Credit (EITC) Llobrera Zahradnik (2004) EITC Meyer (2007) EITC 2

EITC EITC (Single Mother) 6,000 12,000 EITC 9.5 12,000 20,000 EITC 16.6

EITC EITC 3.7 14 18

10) NIT Friedman (1962) NIT NIT NIT

21

21 .. 2552 3,000 3 //

1)

41

22

1 ( ...) 3.4 NIT

NIT

NIT 1) (

) NIT 2) NIT

(IRS) ( 6 EITC) NIT

2)

3) 4)

22 .. 2547

6 6.1 2,000

2,000

6.2

42

3.5 NIT

NIT NIT

3.5.1

1) Earned Income Tax Credit (EITC)

(Matching) EITC Food Stamps Temporary Assistance for Needy Families Program (IRS) (Barred) EITC 2 (Wancheck and Greenstein 2011)

2) Working Tax Credit (WTS) 2008 (Error) (Fraud) 5 2009 (Front-line Staff on Error and Fraud Checking) 1,100 1,500 (Department of Work and Pensions)

.. 2010 4,000 Risk-scoring Criteria (Automated Screening of Claims) FEAST Fraud and Error Application System Tool (Error) (Fraud) FEAST

3.5.2 NIT

NIT

1) ( )

43

( ) (.) ( ) 23

2) (Cross Check) NIT

3) 24

4) NIT (Self-Assessment) NIT

3.6 NIT

NIT

13 23 ( 30 2557 8) 24

44

NIT 40 () 40 15 60 3325 3926 NIT NIT 40 NIT

25 33 26 39 33

45

4 NIT

NIT

4 NIT NIT NIT NIT 4.1

7 ( 2544)

NIT ( 2554)

3

46

3 ( ) 4.2 NIT

4.2.1 NIT

NIT 3 1. NIT

NIT (Internal Revenue Code: IRC) 2627 (Income Tax Act 2007)

2. NIT (Central Provident Fund Act) NIT

3. NIT (Tax Refund) (Refundable Tax Credits) Earned Income Tax Credit Law (EITC Law)

NIT 2551 (Ministry of Strategy and Finance)

27 26 U.S. CODE 32 EARNED INCOME http://www.irs.gov/pub/irs-pdf/p596.pdf

47

4.2.2 NIT

NIT

1)

(Veterans Pension) New Zealand Superannuation

2) NIT

35 25 21 (Work-force Age) NIT

3) NIT

NIT Earned Income Tax Credit (EITC) (Poverty Gap) EITC 4 Ashkelon, Hadera, Jerusalem Nazareth

4)

NIT ( )

48

4.2.3 NIT

NIT 2

1) (Voluntary Basis) (IR330) (IR3) Inland Revenue Department

2) Central Pension Fund 4.3 NIT

4.3.1

NIT 2

1. NIT NIT NIT NIT ( NIT 2.4) NIT 56

49

28

2.

4.3.2 (Earned Income)

NIT Earned Income Tax Credit (EITC) (Earned Income) 8 40 (Active Income)

40

40 (1) 40 (2) (1) (2)

28 56

(1) 30,000 (2) 40(1) 50,000

(3) 60,000 (4) 40(1) 100,000

50

40 (6) 6

40 (7) (7) 29

- (7)

- 40 (2)

- 40 (8)

40 (8) (1) - (7) 40 (8)

NIT (Passive Income)

4.3.3 30 (Unearned Income)

NIT (Earned Income Active Income) NIT (Unearned Income Passive Income) 40 (1), (2), (6), (7) (8) NIT NIT

29 3773/2532 30 40 (1) - (8) Passive Income NIT Active Income ( Passive Income )

51

(Unearned Income) 40 NIT NIT

1. ( 40 (3) ) ( )

2. ( 40 (4) )

. 40 (4) ()

.

.

.

. .

.

(Capital Gain)

3. ( 40 (5) )

NIT 40 NIT (Passive Income) ) 40 (1), (2), (6), (7) (8) NIT

52

4.3.4

(Earned Income) (Unearned Income) NIT

NIT

(Earned Income) (Unearned Income) 2 2,400 31

4.3.5

NIT (Natural Person) 15 NIT (Tax Entities)

4.3.6 NIT

1) NIT

NIT .. 2508 NIT 5

7

7

31 1 3 NIT 80,000

53

.. 2535

9 ( 624/2503)

10 5

.. 2543 4 .. 2508

NIT NIT NIT

2)

18 15

54

15 1 200,000

15 - 18 18 NIT 15 15 - 18

NIT 56 15 ( ) 15

NIT NIT () NIT NIT 56 NIT 56

55

4.4

NIT 3

NIT

NIT NIT NIT

NIT (Online Access)

56

5

(Universal Coverage) ()

1

15 4 .. 2557

.. 2553 - 2555 89.9 10.1

(NIT)

NIT ( Positive Income Tax) NIT (Targeting for the Poor) (Means Test)

57

NIT 9

NIT NIT 2

NIT NIT

NIT 2 ( Phase-in) ( Phase-out) Phase-out

NIT

NIT NIT

NIT NIT NIT 15 - 60 NIT NIT (Phase-out)

NIT 3

1: 30,000 / 20 1 0.20 6,000 / 30,000 /

2: 30,000 / 80,000 / 12 1 30,000 / 6,000 / 0.12

58

3: 80,000 /

NIT 18.5 27.5

1.6 19

(Gini Cofficient) 1 (

0.48 0.47) 0.4 0.42 0.2 56,000

NIT NIT ( NIT)

NIT NIT (Administrative Cost) NIT

59

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