"Designed to support specific groups and fields, tax expenditures are rapidly expanding, independently from direct expenditures with identical policy goals. However, without an integrated monitoring process, the interconnection between the two can sometimes weaken the goals they both seek. As...

Child care policy in Korea revolves around financial support for all households with young children. However, the effectiveness of the approach varies among households. For example, high-income, highly educated families are less likely to use the subsidies to place their children in child care...

Designed to support specific groups and fields, tax expenditures are rapidly expanding, independently from direct expenditures with identical policy goals. However, without an integrated monitoring process, the interconnection between the two can sometimes weaken the goals they both seek. As...

Korean Abstract: 특정한 대상과 분야를 지원하는 조세지출이 동일한 정책목표를 가지는 재정지출과는 별도로 확대되고 있다. 조세지출과 재정지출에 대한 통합적 점검이 제대로 이뤄지지 않음으로 인해 두 제도 간의 연계가...

링크를 클릭하시면, 이 보고서의 한국어 버전을 보실 수 있습니다. 'http://ssrn.com/abstract=2946734' http://ssrn.com/abstract=2938904Designed to support specific groups and fields, tax expenditures are rapidly expanding, independently from direct expenditures with...

Korean Abstract: 본 연구에서는 근로능력빈곤층의 현황을 살펴보고 이들을 위한 소득지원정책을 평가함으로써 관련 정책에 대한 정책적 시사점을 얻고자 한다. 근로능력빈곤층에 대한 소득지원정책은 소득지원과 함께...

Korean Abstract: 본 연구는 여성의 시간배분 결정에 초점을 맞추어, 최근의 보육료 지원확대 정책에 따른 보육비용의 감소가 영유아를 가진 여성의 노동공급 및 자녀를 직접 돌보는 시간에 미친 영향을 분석하였다. 특히 여성...

This paper examines the effects of a universal childcare subsidy on childcare decisions and mothers' employment by using Korea's policy reform of 2012, which provided a full childcare subsidy to all children aged 0 to 2. I find that the introduction of a universal childcare subsidy increased the...