http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 추석현 ( Seok-hyun Choo ) (검색결과 1 건)
- 무료
- 기관 내 무료
- 유료
-
추석현 ( Seok-hyun Choo ),전승훈 ( Seung-hoon Jeon ) 한국재정정책학회 2020 財政政策論集 Vol.22 No.4
Basic purpose of the Child Tax Credit(CTC) is to alleviate the burden of child raising for low-income families, but it also aims to induce participation in economic activities. Therefore, when analyzing the effectiveness of the system, it is necessary to analyze not only the effects of CTC on the reduction of child rasing burden but also on the labor supply. However, most previous studies have focused on the basic purpose of CTC and only few studies have focused on the effects on labor supply. So this study analyzed the effects of CTC on the average monthly working hours of household heads and spouses, and the effects of CTC on probability of spouses’ participation in economic activities. Theoretically, CTC is expected to have the effect of reducing working hours because of its characteristic that it is designed with only plateau and phase-out range without the phase-in range. However, according to the analysis results of this study, CTC did not have a significant effects on the working hours of the household head and spouse who are already working. That is, the expected negative effects did not appear in our analysis. In addition, in our empirical results, CTC significantly increased the probability of spouse’s participation in the labor market. This is a result of reflecting the characteristics of this system in which the income at the beginning of the phase-out range is applied differentially to single- and dual-income households. These results implies that the purpose of introducing the system is effectively achieved while the CTC has a certain positive effects on the labor market.
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
