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  1. 133 社会科学研究所
  2. 社會科學研究
  3. 59
  4. 5-6
  1. 0 資料タイプ別
  2. 30 紀要・部局刊行物
  3. 社會科學研究
  4. 59
  5. 5-6

アメリカの雇用税額控除 : 福祉改革の視点から(<特集>アメリカ・モデルの福祉国家)

http://hdl.handle.net/2261/28550
ecd816b9-3802-435c-9edb-d9655d00fd31
名前 / ファイル ライセンス アクション
KJ00005386626.pdf KJ00005386626.pdf (1.5 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2009-11-06
タイトル
タイトル アメリカの雇用税額控除 : 福祉改革の視点から(<特集>アメリカ・モデルの福祉国家)
言語
言語 jpn
キーワード
主題 雇用税額控除
主題Scheme Other
キーワード
主題 特定雇用税額控除
主題Scheme Other
キーワード
主題 1996年福祉改革法
主題Scheme Other
キーワード
主題 勤労所得税額控除
主題Scheme Other
キーワード
主題 地域サービスプロバイダー
主題Scheme Other
キーワード
主題 Work Opportunity Tax Credit
主題Scheme Other
キーワード
主題 Targeted Jobs Tax Credit
主題Scheme Other
キーワード
主題 Earned Income Tax Credit
主題Scheme Other
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
その他のタイトル
その他のタイトル The Work Opportunity Tax Credit (WOTC) : Perspective of Welfare Reform(<Featured Theme>American model of Welfare State)
著者 塚谷, 文武

× 塚谷, 文武

WEKO 107582

塚谷, 文武

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著者別名
識別子
識別子 107583
識別子Scheme WEKO
姓名
姓名 TSUKATANI, Fumitake
著者所属
著者所属 ノースアジア大学経済学部
抄録
内容記述タイプ Abstract
内容記述 雇用税額控除(Work Opportunity Tax Credit)は,アメリカ連邦政府が定める「経済的困窮者」(economically disadvantaged person)や,「障害者」(disabled person)を雇用する雇用主に対して,支払った賃金の一部について企業の税額から税額控除を認める制度である.WOTCは,1990年代アメリカの福祉再編過程において,就労を促進することで自立を促す福祉改革の一環として導入された.1996年福祉改革において拡充された勤労所得税額控除(EITC)が福祉受給者の就労を促進する一方で,WOTCは雇用主に対して福祉受給者を雇用するインセンティブを与えていた.税制を通じた雇用促進へのインセンティブ策は,小売業,ホテル・モーテル業などの労働集約型産業への就労を促進する効果をもっていた.WOTCが機能するうえでは,Goodwill Industriesのような地域サービスプロバイダーが,雇用主,福祉受給者を労働市場において結びつける重要な役割を果たしていた.今後,これら3者の関係の全体像を提示することで,アメリカ的な福祉改革のより具体的な姿が明らかにされるであろう.
抄録
内容記述タイプ Abstract
内容記述 The primary objective of Work Opportunity Tax Credit (WOTC) is to provide incentives to employers to hire certain economically disadvantaged and disabled individuals, many of whom lack job skills. Further, the WOTC program was designed to support the goals of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 by helping welfare recipients make the transition to work and succeed in the work force. These workers are engaged in jobs that typically pay fairly low wages, with almost all of them working in jobs classified as service or clerical and sales. Although these jobs are frequently available in the retail, accommodation, the WOTC program provides tax incentives for employers to hire welfare recipients. Local service providers, like Goodwill Industries (a community-based organization), have a strong relationship with these industries. This ""buddy system"" plays an important role in helping educated welfare recipients enter the labor market through the WOTC program.
書誌情報 社會科學研究

巻 59, 号 5-6, p. 141-161, 発行日 2008-03-21
ISSN
収録物識別子タイプ ISSN
収録物識別子 03873307
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AN00108966
フォーマット
内容記述タイプ Other
内容記述 application/pdf
出版者
出版者 東京大学社会科学研究所
出版者別名
Institute of Social Science, The University of Tokyo
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