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Tax Quote

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ÀÛ¼ºÀÏ : 17-07-18 13:20
¼¼¼ö(áªâ¥)´Â ¼¼À²°ú ¹«°üÇÏ´Ù (Hauser ¹ýÄ¢)
 ±Û¾´ÀÌ : ´ëÇ¥¼¼¹«»ç Á¶ÃῬ
Á¶È¸ : 2,269  

¡Ù ¼¼¼ö(áªâ¥)´Â ¼¼À²¿¡ °ü°è¾øÀÌ GDP¿¡ ºñ·ÊÇÑ´Ù ¡Ù
 
 
  ¼¼À²ÀÌ ¾î¶»°Ô º¯µ¿µÇ´õ¶óµµ Á¦2Â÷ ¼¼°è´ëÀü ÀÌÈÄ(1950³â~2007³â)
 
¹Ì±¹ÀÇ ¼¼¼ö(áªâ¥)´Â Æò±ÕÀûÀ¸·Î GDP ´ëºñ ¾à 19.5%¿¡ ¸Ó¹°·¶´Ù

  (Hauser's law).
 
   - William Kurt Hauser(1958³â»ý), »÷ÇÁ¶õ½Ã½ºÄÚÀÇ ÅõÀÚ °æÁ¦ÇÐÀÚ, Wentworth,
       Hauser & Violich ÅõÀÚȸ»ç ÀÌ»çȸ ÀÇÀå, ½ºÅÄÆ÷µå´ëÇÐ ÈĹö ¿¬±¸¼Ò(Hoover
       Institution) ¸í¿¹¼ÒÀå,
 
 Ãâó : William Kurt Hauser Àú¼­ ¡°°ú¼¼¿Í °æÁ¦¼º°ú¡±(Taxation and economic
           performance, ÈĹö ÃâÆǺÎ, 1996), 13p
 
<ÇØ ¼³>
 
     ÇÏ¿ìÀúÀÇ ¹ýÄ¢(Hauser's law)À̶õ Á¦2Â÷ ¼¼°è´ëÀü ÀÌÈÄ ¹Ì±¹ ¿¬¹æÁ¤ºÎÀÇ
  ¼¼¼ö(°³Àμҵ漼, ¹ýÀμ¼, »çȸº¸Àå¼¼, ¼Òºñ¼¼ µîÀÇ ÇÕ°è¾×)´Â ÇÑ°è¼¼À²
  (the marginal tax rate)ÀÇ Æø ³ÐÀº º¯µ¿°ú °ü°è¾øÀÌ Ç×»ó GDPÀÇ 19.5%
  ¼öÁØ¿¡ ÇØ´çÇÑ´Ù´Â ÁÖÀåÀ¸·Î, 1993³â »÷ÇÁ¶õ½Ã½ºÄÚÀÇ ÅõÀÚ °æÁ¦ÇÐÀÚÀÎ
  Àª¸®¾ö Ä¿Æ® ÇÏ¿ìÀú(William Kurt Hauser)¿¡ ÀÇÇÏ¿© óÀ½ Á¦±âµÇ¾ú´Ù.
 
    ¿ª»çÀûÀ¸·Î, Á¦2Â÷ ¼¼°è´ëÀüÀÌ ³¡³­ ÀÌ·¡ 1946³âºÎÅÍ 2007³â ±îÁö ±â°£ Áß
  ¹Ì±¹ ±¹³» ÃÑ»ý»ê(GDP) ´ëºñ ¿¬¹æ ¼¼¼öÀÔ¾×(áªâ¥ìýäþ) ºñÀ²ÀÌ 14.1%¿¡¼­
  20.5% ¹üÀ§ ³»¿¡ ÀÖ¾úÀ¸¸ç Àüü Æò±ÕºñÀ²Àº 17.9%¿´´Ù.
 
     ÇÏ¿ìÀú(Hauser)´Â º»·¡ ±â°íÇÑ ±Û¿¡¼­ GDP¿Í ¼¼¼öÀÇ °ü°è¸¦ ¶óÆÛ °î¼±
  (Laffer curve)¿¡ ´ëÇÑ °³³äÀ» ÀοëÇÏ¿© ¼³¸íÇÏ¿´´Ù. µÎ °¡Áö °³³äÀº À¯»ç
  ÇÏÁö¸¸ ÇÏ¿ìÀúÀÇ ¹ýÄ¢(Hauser's law)Àº °æÇèÀû °üÂû¿¡ ÀÇÇÏ¿© Á¦½ÃµÈ ¹Ý¸é¿¡,
  ¶óÆÛ °î¼±(Laffer curve)Àº ÀÌ·ÐÀûÀÎ ÁÖÀåÀ̶ó´Â Á¡¿¡¼­ Â÷ÀÌ°¡ ÀÖ´Ù.
 
    ¶ÇÇÑ ÇÏ¿ìÀúÀÇ ¹ýÄ¢(Hauser's law)Àº ¹«¾îÀÇ ¹ýÄ¢(Moore's law, ¹ÝµµÃ¼
  ÁýÀûȸ·ÎÀÇ ¼º´ÉÀÌ 24°³¿ù¸¶´Ù 2¹è·Î Áõ°¡ÇÑ´Ù´Â ¹ýÄ¢) ¹× °íµåÀ©ÀÇ
  ¹ýÄ¢(Godwin's law, °íµåÀ©ÀÇ È÷Ʋ·¯ ºñÀ¯ÀÇ ¹ýÄ¢)°ú °°ÀÌ °æÇèÀûÀÎ °üÂû¿¡
  ¹ÙÅÁÀ» µÎ°í ÀÖÀ¸¸ç, ½Ã°£¿¡ µû¶ó ¼öÁýµÈ µ¥ÀÌÅ͵éÀº ¿À·£ ±â°£ µ¿¾È
  Å×½ºÆ®¸¦ °ÅÄ¡¸é¼­ °ø¸®Àû(Íë×âîÜ)ÀÎ °üÂû¿¡ ÀÇÇÏ¿© Çü¼ºµÈ °ú°ÅÀÇ ¼º°ú´Â
  ¹Ì·¡ÀÇ °á°ú¸¦ ¿¹ÃøÇÏ´Â °¡Àå ÁÁÀº ¹æ¹ýÀÌ µÇ°í ÀÖ´Ù.
 
   µ¥À̺ñµå ·£½¼(David Ranson)Àº 2008.5.20. ÀÚ ¿ù½ºÆ®¸®Æ® Àú³Î(Wall St.
  Journal) ³í¼³¿¡¼­ ¿¬¹æ ¼Òµæ¼¼ÀÇ ÃÖ°í ¼¼À²ÀÌ 1950³âºÎÅÍ 2007³â »çÀÌ¿¡
  28%(1988³â~1990³âÀÇ ÃÖ°í¼¼À²)¿¡¼­ 91%(1954³â~1963³âÀÇ ÃÖ°í¼¼À²)
  ±îÁö º¯µ¿ÀÌ µÇ¾úÀ¸³ª, ±× ±â°£ÀÇ ¿¬¹æ ¼¼¼öÀÔ(áªâ¥ìý)Àº Æò±ÕÀûÀ¸·Î
  GDPÀÇ 19.5 %¿¡ ¸Ó¹°·¶´Ù´Â °ÍÀ» ±×·¡ÇÁ·Î ¹ßÇ¥Çß´Ù.
 
    µ¥À̺ñµå ·£½¼(David Ranson)Àº ±× ±â»ç¿¡¼­, ¡°°æÁ¦ÇÐÀÚµéÀÌ ÇÏ¿ìÀúÀÇ
  ¹ýÄ¢(Hauser's law)À» ¹Þ¾ÆµéÀÌ°í ¼³¸íÇÏÁö ¾Ê´Â´Ù¸é Á¶¼¼ °æÁ¦ÇÐÀº
  »ç¶óÁú °ÍÀÌ´Ù. Á¶¼¼°æÁ¦ÇÐÀÌ ºôÀüÇϱâ À§Çؼ­´Â ÇÏ¿ìÀúÀÇ ¹ýÄ¢°ú Á÷¸éÇÏ´Â
  ´Ù¸¥ »ç½Ç°ú Á¶È­½ÃÅ°°í(reconcile) ±× ¹ýÄ¢À» ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÇ´Â ¹üÁÖ
  ³»¿¡¼­ ÅëÇÕÇؾß(incorporate) ÇÒ °ÍÀÌ´Ù.¡± ¶ó°í ¸»ÇÏ¿´´Ù.
 
    ¹Ì±¹ÀÇ Åë°èÀÚ·á¿¡ ÀÇÇÏ¿© 1944³âºÎÅÍ 2015³â±îÁö 71³â°£À» ºÐ¼®ÇØ
  º¸¾Æµµ ±¹³» ÃÑ»ý»ê(GDP) ´ëºñ ¿¬¹æ ¼¼¼öÀÔ¾× ºñÀ²ÀÌ 20%¸¦ ³ÑÀº °ÍÀº
  2000³â(20%), 1944³â(20.5%) 2³â »ÓÀÌ°í ³ª¸ÓÁö ¸ðµÎ ¼Òµæ¼¼ ¼¼À²ÀÇ
  º¯µ¿¿¡ °ü°è¾øÀÌ 20% ¹Ì¸¸À» À¯ÁöÇÏ°í ÀÖ´Ù.
 
     ¹Ì±¹ ¿¬¹æ ¼Òµæ¼¼ÀÇ ÃÖ°í¼¼À²ÀÌ 94%·Î ¹Ì±¹ ¿ª»ç»ó °¡Àå ³ô¾Ò´ø
  1945³âÀÇ GDP ´ëºñ ¿¬¹æ ¼¼¼ö ºñÀ²ÀÌ 19.9%¿´À¸¸ç, ÃÖ°í¼¼À²ÀÌ 28%·Î
  °¡Àå ³·¾Ò´ø 1990³â¿¡ 17.4%¿´´ø Á¡À» ºñ±³Çغ¸¸é ¼¼¼öÈ¿°ú´Â ¼¼À²º¯µ¿¿¡
  Á¿ìµÇÁö ¾Ê´Â´Ù´Â °ÍÀ» ½ÇÁõÀûÀ¸·Î º¸¿©ÁÖ°í ÀÖ´Ù.
 
     ¹Ì±¹ÀÇ °æ¿ì 1944³âºÎÅÍ 2015³â±îÁöÀÇ GDP ´ëºñ ¿¬¹æ °³Àμҵ漼¸¸À¸·Î
  ºÐ¼®Çغ¸¸é, 71³â°£ÀÇ Æò±ÕºñÀ²ÀÌ 6.75%(1950³âÀÇ 5.6%ºÎÅÍ 2000³âÀÇ
  9.9% »çÀÌ)·Î, ¿ª½Ã ¼Òµæ¼¼ÀÇ ¼¼À²º¯µ¿ÀÌ °³Àμҵ漼 ¼¼¼ö¿¡ Å« ¿µÇâÀ»
  ¹ÌÄ¡Áö ¸øÇÑ´Ù´Â »ç½ÇÀ» º¸¿©ÁÖ°í ÀÖ´Ù.
 
     Âü°í·Î 2015³âÀÇ GDP ´ëºñ ¼Òµæ¼¼ ¼¼¼öºñÀ²¿¡¼­ Çѱ¹Àº 4.0%·Î ÀϺ»
  5.4%, OECDÆò±Õ 8.5%, ¹Ì±¹ 9.0%¿¡ ºñÇÏ¸é ¸Å¿ì ³·Àº ¼öÁØÀÌÁö¸¸,
  ÃÑÁ¶¼¼¼öÀÔÀ¸·Î º¸¸é Çѱ¹Àº 26.8%·Î ¹Ì±¹ 26.0%º¸´Ù ³ôÀº ¼öÁØÀÌ´Ù.
 
     1944³âºÎÅÍ 2015³â ±îÁö 71³â°£ÀÇ µ¥ÀÌÅÍ´Â ¼¼¼öÀÔÀÌ ÀÌ ±â°£ µ¿¾È
  ÇÑ°è¼¼À²(marginal tax rates)°ú ¹«°üÇÏ´Ù´Â °Í°ú, GDP¿¡ Á÷Á¢ ºñ·ÊÇÑ´Ù´Â
  °ÍÀ» º¸¿©ÁÖ°í ÀÖ´Ù. µû¶ó¼­ ¼¼¼öÀÔÀ» ´Ã¸®·Á¸é ¼¼À²À» ¿Ã¸®±â º¸´Ù´Â
  GDP¸¦ ´Ã·Á¾ß ÇÑ´Ù. ½ÇÁ¦·Î ¹Ì±¹ÀÇ GDP ´ëºñ ¼¼¼öºñÀ²ÀÌ 14.6%·Î ³·Àº
  ¼öÁØÀ̾ú´ø 2009³â ¼¼±Ý ¡¼ö¾×Àº Áö³­ 50³â Áß °¡Àå ³·Àº ¼öÁØÀ̾ú°í
 ¿ª»çÀûÀÎ Æò±ÕÄ¡ 19.5% º¸´Ù 4.9% Æ÷ÀÎÆ® ³·Àº ¼öÁØÀ̾ú´Ù.
 
    ±×¸®°í ¼³µæ·Â ÀÖ´Â ´ëºÎºÐÀÇ °æÁ¦ÇÐÀÚµéÀº ¼¼À² ÀλóÀÌ GDP¸¦ °¨¼Ò½Ãų
 °ÍÀ̶ó°í ÁÖÀåÇϸ鼭, ÀÌ °æ¿ì ÇÏ¿ìÀúÀÇ ¹ýÄ¢(Hauser's law)¿¡ µû¶ó
 ¼¼¼öÀÔµµ ³·¾ÆÁú °ÍÀ̶ó°í ¸»ÇÏ°í ÀÖ´Ù.
 
   ÁÖ) µ¥À̺ñµå ·£½¼(R. David Ranson)Àº  H.C. Wainwright & Co ¿¬±¸¼ÒÀå,
       ¹Ì±¹ À繫ºÎÀå°ü(William E. Simon) º¸Á°ü, ¿¬¹æÁ¤ºÎ °ü¸®¿¹»êóÀå
           George P. ShultzÀÇ °³ÀÎ º¸Á°ü ¿ªÀÓ
 
[¹Ì±¹ÀÇ GDP ´ëºñ ¿¬¹æ ¼¼¼öÀÔ¾× ºñÀ²]

¿¬µµ

¼Òµæ¼¼ ÃÖ°í¼¼À²

GDP ´ëºñ ¿¬¹æ ¼¼¼öÀÔ¾× ºñÀ²

°³ÀÎ

¼Òµæ¼¼

¹ýÀμ¼

»çȸ

º¸Àå¼¼

¼Òºñ¼¼µî

ÇÕ°è

1943

88%

3.5%

5.2%

1.6%

2.6%

13.0%

1944

94%

9.2%

6.9%

1.6%

2.7%

20.5%

1945

94%

8.1%

7.1%

1.5%

3.3%

19.9%

1946

86.45%

7.1%

5.2%

1.4%

3.6%

17.2%

1947

86.45%

7.5%

3.6%

1.4%

3.6%

16.1%

1948

82.13%

7.4%

3.7%

1.4%

3.4%

15.8%

1949

82.13%

5.6%

4.0%

1.4%

3.2%

14.2%

1950

84.36%

5.6%

3.7%

1.6%

3.2%

14.1%

1951

91%

6.6%

4.3%

1.7%

3.1%

15.8%

1952

92%

7.8%

5.9%

1.8%

3.1%

18.5%

1953

92%

7.8%

5.6%

1.8%

3.1%

18.2%

1954

91%

7.6%

5.4%

1.9%

3.1%

18.0%

1955

91%

7.1%

4.4%

1.9%

2.7%

16.1%

1956

91%

7.3%

4.8%

2.1%

2.8%

17.0%

1957

91%

7.7%

4.6%

2.2%

2.9%

17.2%

1958

91%

7.3%

4.2%

2.4%

2.8%

16.8%

1959

91%

7.3%

3.4%

2.3%

2.7%

15.7%

1960

91%

7.6%

4.0%

2.7%

2.9%

17.3%

1961

91%

7.5%

3.8%

3.0%

2.9%

17.2%

1962

91%

7.8%

3.5%

2.9%

2.8%

17.0%

1963

91%

7.7%

3.5%

3.2%

2.8%

17.2%

1964

77%

7.3%

3.5%

3.3%

2.8%

17.0%

1965

70%

6.9%

3.6%

3.1%

2.9%

16.4%

1966

70%

7.1%

3.8%

3.3%

2.6%

16.7%

1967

70%

7.3%

4.1%

3.9%

2.4%

17.8%

1968

75.5%

7.6%

3.2%

3.8%

2.4%

17.0%

1969

70%

8.9%

3.7%

4.0%

2.4%

19.0%

1970

91%

8.6%

3.1%

4.2%

2.4%

18.4%

1971

70%

7.7%

2.4%

4.2%

2.4%

16.7%

1972

70%

7.8%

2.6%

4.3%

2.3%

17.0%

1973

70%

7.6%

2.7%

4.7%

2.1%

17.0%

1974

70%

8.0%

2.6%

5.1%

2.0%

17.7%

1975

70%

7.6%

2.5%

5.2%

1.9%

17.3%

1976

70%

7.4%

2.3%

5.1%

1.9%

16.6%

1977

70%

7.8%

2.7%

5.2%

1.8%

17.5%

1978

70%

7.9%

2.6%

5.3%

1.6%

17.5%

1979

70%

8.5%

2.6%

5.4%

1.6%

18.0%

1980

70%

8.7%

2.3%

5.6%

1.8%

18.5%

1981

69.125%

9.1%

1.9%

5.8%

2.2%

19.1%

1982

50%

9.0%

1.5%

6.1%

2.1%

18.6%

1983

50%

8.2%

1.0%

5.9%

1.9%

17.0%

1984

50%

7.5%

1.4%

6.1%

1.8%

16.9%

1985

50%

7.8%

1.4%

6.2%

1.7%

17.2%

1986

50%

7.7%

1.4%

6.3%

1.6%

17.0%

1987

38.5%

8.2%

1.8%

6.3%

1.6%

17.9%

1988

28%

7.8%

1.8%

6.5%

1.6%

17.6%

1989

28%

8.0%

1.9%

6.5%

1.5%

17.8%

1990

28%

7.9%

1.6%

6.4%

1.5%

17.4%

1991

31%

7.7%

1.6%

6.5%

1.5%

17.3%

1992

31%

7.4%

1.6%

6.4%

1.6%

17.0%

1993

39.6%

7.5%

1.7%

6.3%

1.4%

17.0%

1994

39.6%

7.5%

2.0%

6.4%

1.6%

17.5%

1995

39.6%

7.8%

2.1%

6.4%

1.6%

17.8%

1996

39.6%

8.2%

2.2%

6.4%

1.5%

18.2%

1997

39.6%

8.7%

2.1%

6.4%

1.4%

18.6%

1998

39.6%

9.3%

2.1%

6.4%

1.4%

19.2%

1999

39.6%

9.2%

1.9%

6.4%

1.6%

19.2%

2000

39.6%

9.9%

2.0%

6.4%

1.6%

20.0%

2001

39.1%

9.4%

1.4%

6.6%

1.4%

18.8%

2002

38.6%

7.9%

1.4%

6.4%

1.3%

17.0%

2003

35%

7.0%

1.2%

6.3%

1.3%

15.7%

2004

35%

6.7%

1.6%

6.1%

1.2%

15.6%

2005

35%

7.2%

1.2%

6.2%

1.2%

16.7%

2006

35%

7.5%

2.6%

6.1%

1.2%

17.6%

2007

35%

8.1%

2.6%

6.1%

1.2%

17.9%

2008

35%

7.8%

2.1%

6.1%

1.2%

17.1%

2009

35%

6.3%

1.0%

6.2%

1.1%

14.6%

2010

35%

6.1%

1.3%

5.8%

1.5%

14.6%

2011

35%

7.1%

1.2%

5.3%

1.4%

15.0%

2012

35%

7.1%

1.5%

5.3%

1.4%

15.3%

2013

39.6%

8.0%

1.7%

5.7%

1.4%

16.8%

2014

39.6%

8.1%

1.9%

6.0%

1.6%

17.6%

2015

39.6%

8.6%

1.9%

5.9%

1.6%

18.1%

2016

39.6%

8.4%

1.6%

6.0%

1.6%

17.7%

2017

39.6%

8.3%

1.5%

6.1%

1.4%

17.3%

2018

37.0%

8.3%

1.0%

5.7%

1.4%

16.3%

2019

37.0%

8.1%

1.1%

5.9%

1.3%

16.3%

2020

37.0%

7.7%

1.0%

6.2%

1.4%

16.3%

2021

(ÃßÁ¤)

37.0%

7.7%

1.2%

5.9%

1.4%

16.3%

2022

(ÃßÁ¤

37.0%

8.7%

1.6%

6.2%

1.3%

17.8%

2023

(ÃßÁ¤

37.0%

9.1%

2.3%

6.2%

1.2%

18.9%


    ÀÚ·á
      ¨ç Source of Revenue as Share of GDP
            share-gdp)
       ¨è U.S. Individual Income Tax: Personal Exemptions and and 
           Lowest and Highest Bracket Tax Rates, and Tax Base for
           RegularTax.