한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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조세정책의 소득재분배 효과 분석에 관한 연구: 도시가계조사자료를 중심으로 cover image

조세정책의 소득재분배 효과 분석에 관한 연구: 도시가계조사자료를 중심으로

Keyword
세제개편, 소득세, 세제평가, 소득분배
Title
조세정책의 소득재분배 효과 분석에 관한 연구: 도시가계조사자료를 중심으로
Authors
성명재
Issue Date
2002-06-01
Publisher
KIPF
Citation
pp. 196
Abstract
This report aims to analyze the effects of changes in tax policies on the income distribution of urban households. It is well known that the redistributive effects of taxes depend upon their size as well as degrees of progressivity.

Income taxes of Korea are very progressive. However, their redistributive effects on income distribution are generally low since their scale is not sufficiently large.

Simulation results tell us that the rise in wage and salary income deduction level results in lowering the revenue share, but raising the exemption rate and progressivity. However, its redistributive effect is not clear. The rise in income deduction level strengthens the progressivity and, as a result, redistributive effect by increasing the exemption rate. To the contrary, it decreases the revenue share and the size of income taxes, and as a result, weakens redistributive effect.

The relative sizes of the two above mentioned contradictory effects depends upon the incumbent level of income tax exemption rate and the magnitude of changes in deduction level. About 45% of income tax exemption rate in Korea is pretty high, relative to those of most OECD member countries. The major reason is that the income deduction level is relatively higher.

It is almost impossible to expect lowering the income deduction level in real economy, and so, inflation may reduce the real value of the income tax exemption rate. From this point, we suggest an imaginary scenario of no inflation adjustments in income deduction levels for the time being until the real income tax exemption level diminishes to a certain desirable level.

We can expect, based on the trend and experiences of developed countries, that the tax revenue share to nominal GDP will rise gradually in Korea. Increase in its ratio would fortify the redistributive effects of taxation since progressivity of income tax outweighs regressivity of consumption taxes.

Furthermore, it turns out that relative increase in income tax share at the expense of consumption taxes enhances the degree of redistribution under the assumption of no change in total tax revenue. Increase in income tax which, in turn, implies decrease in the share of consumption by the exactly same amount would decrease Gini coefficient by 0.45%~0.51% which can be decomposed to 0.40~0.43% stemming from the former and 0.05~0.08% from the latter, respectively.
Keywords
세제개편, 소득세, 세제평가, 소득분배
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