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¹Ì±¹ Á¶¼¼ÀÇ Æ¯¼º»ó »çȸº¸Àå¼¼(the Social Security tax)´Â ¼Òµæ¼¼¿Í ºñ±³ÇÒ
¶§ ´Ù¼Ò ¿ªÁøÀûÀ̶ó´Â °ÍÀº »ç½ÇÀÌ´Ù. ±×·¯³ª ±Þ¿©¼¼(the payroll tax)´Â ÀÏ¹Ý ±¹¹ÎµéÀÌ »ý°¢ÇÏ´Â °Í°ú´Â ´Þ¸® ±× ¿ªÁø¼ºÀÌ Àû°Ô ³ªÅ¸³ª°í ÀÖ´Ù.
15% ¹Ì¸¸(±Ù·ÎÀںаú °í¿ëÁÖ ºÎ´ãºÐÀ» ÇÕÇÑ °Í)ÀÇ ±Þ¿©¼¼´Â ±Ù·ÎÀÚ¿¡ ÀÇÇÏ¿© ¹ú¾îµéÀÌ´Â ¼Òµæ¿¡ ´ëÇÏ¿© ºÎ°úÇϸç, 2012³âÀÇ °æ¿ì 110,000´Þ·¯(2014³â 117,000´Þ·¯, 2015³â 118,500´Þ·¯)ÀÇ ¼ÒµæÀ» Çѵµ·Î ÇÏ¿© Àû¿ëÇÏ°í ÀÖ´Ù.
<¹Ì±¹ÀÇ ¿¬¹æ Á¶¼¼ ÀüüÀÇ ¿µÇâ(2009³â)>
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(»ó¼Ó¼¼) |
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Àü üÁÖ |
ÃÖÀú ºó°ïÃþ(20%) |
3.7% |
4.9% |
3.9% |
1.1% |
0.1% |
- 0.2% |
0.9% |
2´Ü°è °èÃþ(20%) |
8.6% |
4.4% |
10.3% |
2.8% |
0.2% |
3.1% |
6.6% |
Áß°£Ãþ(20%) |
14.2% |
4.1% |
17.9% |
4.4% |
0.4% |
10.5% |
13.4% |
4´Ü°è °èÃþ(20%) |
20.3% |
14.7% |
26.1% |
7.6% |
2.4% |
19.2% |
17.2% |
ºÎÀ¯Ãþ(20%) |
53.4% |
90.5% |
41.6% |
83.0% |
96.2% |
67.2% |
22.9% |
ÇÕ°è(100%) |
100% |
100% |
100% |
100% |
100% |
100% |
100% |
¼Òµæ»óÀ§ 10% |
39.2% |
76.1% |
24.1% |
74.2% |
94.1% |
52.0% |
23.9% |
¼Òµæ»óÀ§ 5% |
29.5% |
62.0% |
13.2% |
68.5% |
92.8% |
40.3% |
24.8% |
¼Òµæ»óÀ§ 1% |
16.0% |
36.3% |
3.5% |
51.5% |
72.0% |
22.9% |
26.1% |
¼Òµæ»óÀ§ 0.1% |
7.1% |
16.4% |
0.7% |
31.9% |
42.1% |
10.8% |
27.9% |
ÁÖ) ¿¬¹æÁ¶¼¼ Àüü´Â °ü¼¼¿Í ¼Òºñ¼¼¸¦ Á¦¿ÜÇÑ ¿¬¹æÁ¶¼¼ Àüü¸¦ ¸»ÇÏ´Â °ÍÀÓ
¹Ì±¹ÀÇ Á¶¼¼Á¤Ã¥¼¾ÅÍ(The Tax Policy Center, the Urban Institute and the
Brookings Institution)´Â ÃÖ±Ù ±Þ¿©¼¼¿Í ¼Òµæ±×·ìº° ¼Òµæ¼¼¿¡ ´ëÇÑ ¿¬±¸°á°ú¸¦
³»³õ¾Ò´Ù. ÀÌ ¿¬±¸¿¡¼ ¹Ì±¹ÀÎÀÇ »óÀ§¼Òµæ 1%°èÃþÀÌ ¾ÆÁ÷µµ Æò±Õ 26%(±Þ¿©¼¼
µî ¸ðµç ¼¼¸ñÀ» ÇÕÇÑ ½ÇÈ¿¼¼À²)ÀÇ ¼¼ ºÎ´ãÀ» ÇÏ°í ÀÖÀ¸¸ç,
¹Ý¸é¿¡ Àú¼ÒµæÃþ 50%°èÃþÀº ´ëºÎºÐ ±Ù·Î¼Òµæ¼¼¾×°øÁ¦¸¦ ÅëÇÏ¿© 0.9%ÀÇ
ȯ±ÞÀ» ¹Þ°í ÀÖ´Â °ÍÀ¸·Î ¹àÇôÁ³´Ù. ¿©ÇÏÆ° ±Þ¿©¼¼ÀÇ ¿ªÁø¼ºÀ» °¨¾ÈÇÏ´õ¶óµµ ºÎÀÚµéÀº ±×µé ¼Òµæ¿¡¼ »ó´ç ºÎºÐÀ» ±âºÎÇüÅ·Π»çȸȯ¿øÇÏ°í ÀÖÀ¸¸ç, ´Ù¸¥ ¾î¶² ¼Òµæ°èÃþº¸´Ùµµ ¿¬¹æ ¼¼¼öÀÔ¿¡ Å« ±â¿©¸¦ ÇÏ°í ÀÖ´Ù.
Ãâó : 2012.8.22.ÀÚ Stephen MooreÀÇ ¡°THE U.S. TAX SYSTEM: Who Really Pays?¡±¿¡¼
Manhattan Institute for Policy Research