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인구구조 변화와 조세, 재정정책(Ⅱ): 고령화 대응 조세, 재정정책의 경제적 효과 분석 cover image

인구구조 변화와 조세, 재정정책(Ⅱ): 고령화 대응 조세, 재정정책의 경제적 효과 분석

Keyword
연금과세체계, 연금소득세, 세부담
Title
인구구조 변화와 조세, 재정정책(Ⅱ): 고령화 대응 조세, 재정정책의 경제적 효과 분석
Authors
최준욱; 전병목; 김우철
Issue Date
2004-12-01
Publisher
KIPF
Citation
pp. 140
Abstract
This study is the subject of the second year of continuing project on "Demographic Changes and Tax and Fiscal Policy." It examines what effects pension taxation system reform would bring about to the individual's life long tax burden and fiscal income flow. As it has led to circumstantial changes, the aging population has raised new challenges in terms of tax policies. As pension taxation is related with the aging population and one of the significant issues in tax policy, there is not sufficient public understanding about what effects any change in pension taxation system would have on the individual's life long tax burden or fiscal income. In particular, Korea drastically reorganized the pension taxation system from the TEE method to the EET method in 2001. Yet there has been almost no analysis on the effect of this transformation.

In spite of its significance, the fact that the pension taxation has not been actively studied much owes to the technical difficulty in reviewing burden on the pension taxation. Examining burden on the pension taxation requires getting grasp of the individual's life long income. Still there is no available long-term panel data for this purpose. Thus this study makes up of a virtual panel with available but limited information. With the use of this panel, the study utilizes the method to examine the individual's life long income and the burden of income tax on pension. These methods make more realistic analyses possible than simply assumed analysis on the burden of income tax on the individual pension.

This study sets a condition while the current taxation system remains unchanged, and changing economic situations are linked with income tax deduction bracket, eventually expanding the bracket. Under this condition, the study presumes how far the EET method affects the tax burden of the individual and fiscal income. Though deduction on contribution of national pension significantly reduce tax burden, however, future tax revenue from pension income is estimated not to be huge. The study says the individual's life long tax burden will decrease and the extent of decrease of tax burden will differ according to income levels and households. Without considering personal pension or retirement pension, the 2001 reorganization of pension taxation system is highly likely to go beyond the effect of tax deferment and reduce the individual's life long tax burden or fiscal income to some extent.
Keywords
연금과세체계, 연금소득세, 세부담
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