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OECD ., ,, , ,. . ..

2% .1.25% (3.275%). . .3% ., , 90%(2015 85%). ( ) 2%. 2015 4 .

2016 2080 UN

사용한다. , .

. ...( ).

. 85% 90%, 4.1. 201752.3% . 201551.6% .53.4%50.5% .

4.1.

	PAG 2015

	0.5	1	1.5	0.5	1	1.5	0.5	1	1.5	0.5	1	1.5

	81.5	31.6	31.6	80.2	30.4	30.4	84.1	33.5	33.5	82.8	32.2	32.1
	38.6	32.7	32.8	37.8	31.6	31.7	39.9	34.7	34.7	39.1	33.5	33.6

	122.0	84.4	77.4	120.9	82.8	75.8	124.6	88.1	81.2	123.4	86.4	79.5
	61.5	49.2	45.1	60.8	48.6	44.5	62.7	50.4	46.3	62.0	49.7	45.6

	98.9	67.4	44.9	96.1	65.1	43.4	102.5	70.2	46.8	99.4	67.8	45.2
	47.0	47.0	47.0	46.3	46.3	46.3	48.3	48.3	48.3	47.5	47.5	47.5

	63.5	45.0	36.4	63.3	44.8	36.1	63.8	45.4	36.7	63.6	45.1	36.5
	55.4	55.4	63.8	54.7	54.7	62.4	56.5	56.5	65.9	55.8	55.8	64.5

	71.0	51.6	47.4	70.0	50.5	46.3	72.8	53.4	49.2	71.7	52.3	48.1
: OECD .
							StatLink		http://dx.doi.org/10.1787/888933633869

2017 : OECD G20

, http://oe.cd/pag, “ ” .

. “ ”,“ ”

2016 OECD Taxing Wages .,.

OECD (2017), Taxing Wages 2017, OECD Publishing, Paris,

http://dx.doi.org/10.1787/tax_wages-2017-en.

100	2017 : OECD G20

나타낸다. , 35 OECD53%, 52% . 2022% . 97% .

OECD (). 53%, 65% .. 10 ,, , , , ,, , , , .

덴마크로123% , .35% ,20% . 35 OECD1.5 ( “ ” ) 48% , 53% . 97% , 15% .

20 . 2016 74, 59 ,

60 .

, , , ,, , , 8( ).

, , ( ) 7~27% .5% ,. 2023 . OECD,16%, 87% .

,53% 80 47% .. , , , ,80 1113%.80 .

( ).. .. . .

2017 : OECD G20

101

4.2.

			, ( )
			0.5		1		1.5					0.5		1		1.5
OECD								OECD ( )
	67	82.8	(80.0)	32.2	(29.4)	32.1 (29.3)			65		80.0		40.0		26.7
	65	78.4		78.4		78.4			67		63.6		45.1		36.5
	65	47.7		46.7		36.4			65	(60)	31.6 (30.0)		31.6 (27.9)		31.6 (27.9)
	65	54.1		41.0		28.5			68		75.5		74.0		72.6
	65	39.1 (36.9)		33.5	(30.3)	33.6	(30.4)		68		72.3		64.3		62.2
	65	74.1		45.8		36.4			60		44.0	(46.3)	38.1 (40.1)		36.3	(38.2)
	74	123.4		86.4		79.5			65		72.3		72.3		72.3
	65	62.0		49.7		45.6			65		55.8		55.8		64.5
	68	56.6		56.6		56.6			65	(64)	56.0	(55.4)	42.1 (41.8)		28.5	(28.2)
	64	60.5		60.5		54.8			61 (59)		69.9	(67.0)	69.9	(67.0)	69.9	(67.0)
	65	38.2		38.2		38.2			68		44.3		22.1		14.8
	62	67.4		53.7		49.2			67		48.3		38.3		31.7
	65	58.7		58.7		58.7		OECD	65.8 (65.5)		64.6	(64.1)	52.9	(52.3)	48.4	(47.9)
	67	77.6		69.0		67.9
	68	68.2		34.1		22.7			65	(60)	81.7 (74.0)		71.6 (64.3)		68.2	(61.1)
	67 (64)	99.4 (89.7)		67.8	(60.0)	45.2	(40.0)		55	(50)	85.0		69.5	(52.9)	69.5	(52.9)
	71	83.1		83.1		83.1			60	(55)	96.0	(82.6)	76.0	(65.1)	69.4	(59.2)
	65	47.8		34.6		30.2			58		87.4 (83.1)		87.4	(83.1)	87.4	(83.1)
	65	58.5		39.3		28.7			65		62.1 (57.8)		62.1 (57.8)		62.1 (57.8)
	65	47.5		47.5		47.5			60	(55)	46.1 (41.0)		33.7 (28.6)		29.1 (24.1)
	60	89.5		76.7		72.5			45		59.6		59.6		59.6
	65	34.7		26.4	(24.8)	25.1 (23.5)			60		32.1		16.0		10.7
	71	98.1		96.9		96.5		EU 28	65.9 (65.5)		69.6	(69.5)	58.3	(58.2)	54.5	(54.3)
: OECD .									StatLink		http://dx.doi.org/10.1787/888933633888
									StatLink		http://dx.doi.org/10.1787/888933633888

4.3. : 80

: OECD .

StatLink http://dx.doi.org/10.1787/888933633907

4.4. :

: OECD .

StatLink http://dx.doi.org/10.1787/888933633926

102	2017 : OECD G20

: vs. ,

OECD . ,OECD 41% , 53% .OECD 59% . OECD 8 63% ,

37% .

4.5 , ,., 53% .OECD 1559% .OECD 1256% . 837% . OECD 35( )53% 59% .

, , ,, . , , ,. , , ,.

, , ,, , ,. 50%.

12 . , ,“ ” .

, ,

.6% ,, 60% . 49% 18% 34% . 4.5% 30% .

7( 8 “ ” ).. . 7.

, , , ,, , , 760%36% . , ,(30% ).

( . http://oe.cd/pag,

“ ” ). .156% .

2017 : OECD G20

103

4.5. , ,

										(DB DC)
				(DB DC)						(DB DC)
				(DB DC)
	0.5	1	1.5	0.5	1	1.5	0.5	1	1.5	0.5	1	1.5	0.5	1	1.5
	50.7	0.1	0.0	32.1	32.1	32.1	82.8	32.2	32.1				82.8	32.2	32.1
	78.4	78.4	78.4				78.4	78.4	78.4				78.4	78.4	78.4
	47.7	46.7	36.4				47.7	46.7	36.4	14.2	14.2	11.1	61.8	60.8	47.5
	54.1	41.0	28.5				54.1	41.0	28.5	34.2	34.2	44.2	82.9	75.2	72.6

	5.8	0.0	0.0	33.4	33.5	33.6	39.1	33.5	33.6				39.1	33.5	33.6
	74.1	45.8	36.4				74.1	45.8	36.4				74.1	45.8	36.4
	45.9	14.8	9.9	77.6	71.6	69.6	123.4	86.4	79.5				123.4	86.4	79.5
	41.4	29.1	25.0	20.6	20.6	20.6	62.0	49.7	45.6				62.0	49.7	45.6
	56.6	56.6	56.6				56.6	56.6	56.6				56.6	56.6	56.6
	60.5	60.5	54.8				60.5	60.5	54.8				60.5	60.5	54.8
	38.2	38.2	38.2				38.2	38.2	38.2	12.7	12.7	12.7	50.9	50.9	50.9
	67.4	53.7	49.2				67.4	53.7	49.2				67.4	53.7	49.2
	58.7	58.7	58.7				58.7	58.7	58.7				58.7	58.7	58.7
	11.8	3.2	2.1	65.8	65.8	65.8	77.6	69.0	67.9				77.6	69.0	67.9
	68.2	34.1	22.7				68.2	34.1	22.7	38.0	38.0	38.0	106.2	72.1	60.7
	38.7	19.4	12.9	60.7	48.5	32.3	99.4	67.8	45.2				99.4	67.8	45.2
	83.1	83.1	83.1				83.1	83.1	83.1				83.1	83.1	83.1
	47.8	34.6	30.2				47.8	34.6	30.2	23.1	23.1	23.1	71.0	57.7	53.3
	58.5	39.3	28.7				58.5	39.3	28.7				58.5	39.3	28.7
	47.5	47.5	47.5				47.5	47.5	47.5				47.5	47.5	47.5
	89.5	76.7	72.5				89.5	76.7	72.5				89.5	76.7	72.5
	12.2	4.0	2.7	22.4	22.4	22.4	34.7	26.4	25.1				34.7	26.4	25.1
	57.4	28.7	19.1	40.7	68.2	77.3	98.1	96.9	96.5				98.1	96.9	96.5
	80.0	40.0	26.7				80.0	40.0	26.7	18.8	18.8	18.8	98.8	58.8	45.4
	58.8	39.2	30.2	4.8	5.9	6.3	63.6	45.1	36.5				63.6	45.1	36.5
	31.6	31.6	31.6				31.6	31.6	31.6				31.6	31.6	31.6
	75.5	74.0	72.6				75.5	74.0	72.6				75.5	74.0	72.6
	47.5	39.6	37.4	24.8	24.8	24.8	72.3	64.3	62.2				72.3	64.3	62.2
	44.0	38.1	36.3				44.0	38.1	36.3				44.0	38.1	36.3
	72.3	72.3	72.3				72.3	72.3	72.3				72.3	72.3	72.3
	36.6	36.6	27.6	19.2	19.2	36.9	55.8	55.8	64.5				55.8	55.8	64.5
	36.7	24.2	16.5	19.2	17.9	12.0	56.0	42.1	28.5				56.0	42.1	28.5
	69.9	69.9	69.9				69.9	69.9	69.9				69.9	69.9	69.9
	44.3	22.1	14.8				44.3	22.1	14.8	30.0	30.0	30.0	74.3	52.2	44.8
	48.3	38.3	31.7				48.3	38.3	31.7	33.0	33.0	33.0	81.3	71.3	64.7
OECD	52.6	40.6	36.0				64.6	52.9	48.4				70.3	58.7	54.4
	81.7	71.6	68.2				81.7	71.6	68.2				81.7	71.6	68.2
	85.0	69.5	69.5				85.0	69.5	69.5				85.0	69.5	69.5
	96.0	76.0	69.4				96.0	76.0	69.4				96.0	76.0	69.4
	87.4	87.4	87.4				87.4	87.4	87.4				87.4	87.4	87.4
	34.3	34.3	34.3	27.9	27.9	27.9	62.1	62.1	62.1				62.1	62.1	62.1
	28.2	15.8	11.2	18.0	18.0	18.0	46.1	33.7	29.1				46.1	33.7	29.1
	59.6	59.6	59.6				59.6	59.6	59.6				59.6	59.6	59.6
	0.0	0.0	0.0				0.0	0.0	0.0	48.8	48.8	48.8	48.8	48.8	48.8

EU 28	54.9	45.9	42.2				69.6	58.3	54.5				73.0	61.7	57.8
DB = , DC = .
: OECD .
									StatLink		http://dx.doi.org/10.1787/888933633945

104	2017 : OECD G20

. .. .

OECD (35 20 ) .(tax allowance) (tax credit) . ( : , ).

제공한다. OECD 14 . ( )15~50% .60 ..

, , ,.

27 OECD. 8 .

OECD, . 218 .15 . ( ).,

“ (solidarity)” .

,. ( “ ”). OECD 8 6 ... OECD12% .

.() OECD 27%12% .

,. OECD 18% ,9% .

18% 12% .

2017 : OECD G20

105

				Personal Tax System in Old-age Support: A Survey of 15
Keenay, G. and E.R. Whitehouse (2003), “The Role of the				Countries”, Fiscal Studies,Vol. 24, No. 1,			pp. 1-21.
Keenay, G. and E.R. Whitehouse (2003), “The Role of the
	4.6.





	/				/
OECD	√	√	√	OECD ( )	√
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		√	√		√	√
		√	√		√	√
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: “ ” . http://oe.cd/pag.
				StatLink		http://dx.doi.org/10.1787/888933633964

4.7.

: OECD , OECD .

StatLink http://dx.doi.org/10.1787/888933633983

106	2017 : OECD G20

. OECD 63% , 10% . , ,

. , 30% , 100% . ( ) OECD 73% , ( 150%) 59% .

“ ”.. , , 100% ..

OECD63% . , 29%101%, 102% ..

10%p . 30%p , , , ,20%p . ,, , .

. .( ,) .

9%p ., , , , . 150%., ,, , 150%1/3 ...

OECD ., 13%93% .EU 28 72% OECD 35 .

, .. “ ”(http://oe.cd/pag).

2017 : OECD G20

107

4.8.

		,									,
	( )										( )
			0.5		1		1.5						0.5		1		1.5

OECD								OECD ( )
	67	95.0	(91.8)	42.6	(38.8)	45.4	(41.4)		65			80.7		43.2		30.5
	65	92.2		91.8		90.9				67		64.8		48.8		41.3
	65	62.6		66.1		50.1			65		(60)	37.2 (35.3)		38.6	(34.1)	37.9 (33.8)
	65	62.2		53.4		38.5				68		92.9		94.9		93.1
	65	48.3	(45.6)	40.1 (36.3)		40.6 (36.7)			68			85.0		83.8		83.5
	65	88.3		60.0		48.7				60		57.3 (60.3)		56.7 (59.2)		54.1	(56.6)
	74	110.3		80.2		76.2			65			79.3		81.8		81.7
	65	73.7		57.4		51.1				65		62.4		54.9		67.6
	68	66.9		65.0		65.1			65		(64)	57.4 (56.8)		44.9	(44.5)	31.5	(31.2)
	64	70.4		74.5		70.3				61 (59)		99.1 (95.0)		102.1 (97.9)		105.8 (101.4)
	65	54.7		50.5		49.8			68			52.1		29.0		20.7
	62	60.7		53.7		54.1				67		59.9		49.1		42.4
	65	89.6		89.6		89.6		OECD	65.8 (65.5)			73.2 (72.7)		62.9	(62.2)	58.9		(58.2)
	67	85.5		75.7		77.8
	68	70.0		42.3		32.4			65		(60)	98.9	(90.3)	91.0 (83.1)		89.3		(81.3)
	67 (64)	100.4 (91.9)		75.1 (67.4)		54.9	(49.3)			55	(50)	92.4		76.4 (58.1)		76.4 (58.1)
	71	93.0		93.2		93.8			60		(55)	104.4 (89.7)		83.0	(71.3)	77.0 (66.3)
	65	52.6		40.0		35.3				58		99.3	(94.4)	99.3	(94.4)	99.3		(94.4)
	65	63.8		45.1		33.7			65			65.4	(60.8)	65.5	(60.9)	66.1	(61.6)
	65	55.7		59.5		59.0				60	(55)	53.0	(47.2)	38.8	(32.9)	33.5		(27.7)
	60	98.3		88.4		83.6			45			65.4		65.4		65.4
	65	35.1		29.6	(27.7)	29.3	(27.5)			60		32.1		17.1		11.9
	71	105.1		100.6		100.2		EU 28	65.9 (65.5)			79.7 (79.6)		70.6	(70.4)	66.8		(66.6)
: OECD .									StatLink			http://dx.doi.org/10.1787/888933634002
									StatLink			http://dx.doi.org/10.1787/888933634002

4.9. :

: OECD .

StatLink http://dx.doi.org/10.1787/888933634021

4.10. :

: OECD .

StatLink http://dx.doi.org/10.1787/888933634040

108	2017 : OECD G20

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