[메모] 세수 중립적, revenue neutral ( tax proposal, law, ... )

※ 발췌 (excerpts):

1. 출처: Revenue Neutral Law and Legal Definition (USLegal.com)

The term Revenue Neutral implies changes in the tax laws that result in no change in the amount of revenue coming into th government's coffers. In other words, a tax proposal is revenue neutral if it neither increases nor decreases tax revenues when compared to existing law. ( ... ... ) The concept was the decisive factor in drafting the Tax Reform Act of 1986 "whereby provisions estimated to add revenue were offset by others estimated to reduce revenue, so that on paper the new bill would generate the same amount of revenue as the old tax laws."


2. 출처: In charts: how a revenue neutral carbon tax creates jobs, grows the economy (Dana Nuccitelli | Guardian, Jun 2014)

A revenue-neutral carbon tax or fee is a proposed policy to address global warming that's become increasingly popular, particularly in the US. It's a simple concept─put a much needed price on carbon pollution, but return all the revenue that's generated to taxpayers (for example with a monthly refund) to offset rising energy costs. This approach appeals to political conservatives, because it's a free market solution that doesn't increase the size of government.

British Columbia (BC) launched a revenue-neutral carbon fee in 2008, with the tax offset through matching reduction income taxes. So far it's been successful, decreasing carbon pollution while the BC economy performed just as wel as the rest of Canada's. The carbon tax has 64% support among BC voters.

The main source of opposition to carbon pricing is the perception that it will 'kill jobs' or otherwise hurt the economy. However, economic forecasts have rarely been done for a carbon fee in which 100% the revenue is returned to the taxpayers. Under proposed revenue-neutral carbon tax legislation, about two-thirds of taxpayers are projected to receive more in refunds than they pay in higher energy prices. It's a net financial gain for most people. This is a key factor that differentiates a revenue-neutral carbon tax system and its economic impacts from other carbon pricing systems.

A new study from Regional Economic Models, Inc. (REMI) models this type of policy.  ( ... ... )


3. 출처: 대번영의 조건: 모두에게 좋은 자본주의란 무엇인가(에드먼 펠프스 지음. 이창근/홍대운 옮김. 열린책들. 2017)

( ... ... ) 그러나 최근의 경험을 보면 사회주의 경제가 경기 변동에 대한 저항력이 높을 것이라는 믿음은 근거가 없다. 서유럽의 사회주의 경향이 강한 경제들은 1970년대부터 1985년까지 커다란 고용(과 다른 경제 활동 지표의) 변동으로 몸살을 앓았고, 이는 실로 제2의 대공황과도 같았다. 그러나 유럽인들은 재정 정책 무기까지는 동원하지 않았다. 한편 미국은 비슷한 경기 침체가 닥쳤을 때 그것이 강하든 약하든 후버 시대에는 알려지지 않앗던 투자 세액 공제를 늘리거나 법인 이윤에 대한 세율을 낮추는 등의 재정 정책 무기를 동원했다. 또는 한계 세액의 세수 중립적 인하(revenue-neutral cuts in marginal tax rates)와 근로 소득 장려 세제(earned income tax credit: EITC) 증가와 같은 새로운 것들을 만들어 냈다. ( ... ... )