장애인 고용장려금 정책의 사중손실 분석

초록

The purpose of this study is to estimate empirically the amount of deadweight loss inherent in the Employment Subsidy for the Disabled (ESD) policy, which provides subsidy to firms that hired the disabled more than the level required by the disability employment quota. Previous literature focuses on analyzing the employment impact of the policy, and as a consequence, it is difficult to derive meaningful policy measures that can be used to improve the ESD policy. This study therefore focuses on estimating the magnitude of the deadweight loss of the ESD policy, and proposes policy alternatives that can be used for minimizing such loss. We find three conclusions based on the propensity score matching method. First, the bigger the firm size, larger the magnitude of the deadweight loss. Second, the deadweight loss is larger for people with severe disabilities than those with minor disabilities. Third, among people with disabilities, the deadweight loss is larger for females than males. At this point, the amount of subsidies that firms receive is different depending on the disability grade of a hired person, though the difference is quite small. We argue therefore that there must be a policy measure targeted at making the difference salient in an effort to reduce the deadweight loss.

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