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소득세 과세단위에 관한 연구 cover image

소득세 과세단위에 관한 연구

Keyword
개인단위과세, 선택적2분2승제, 소득세
Title
소득세 과세단위에 관한 연구
Authors
전병목; 박명호; 김완석
Issue Date
2008-12-01
Publisher
KIPF
Citation
pp. 194
Abstract
This study performs a legal and economic analysis of the change in the personal income tax unit from the individual unit system into the marital unit system. It begins by examining the current system in terms of the consistency of the legal system. The individual unit system under the current income tax code is overall in accordance with the Constitution and the civil law. However, the fact that the current civil law does allow the rights of wife to claim on the division of matrimonial property on divorce implies that in the Korean Civil Code, there exists the concept of the community property system. This again implies that the current legal system may not be consistent in dealing with the two, property and income. Therefore, introducing elective marital income splitting may be worth considering as an alternative for improving the consistency of the current legal system.

Permitting married couples to split income for income tax purposes may provoke a variety of economic effects. According to our economic analyses, married women's labor force participation rate is estimated to fall since they will face higher marginal tax rate under the income splitting system. This causes to lower family income level but not substantially. In addition, tax revenue becomes smaller due to the reduction of tax base and the number of taxpayers with positive taxable income. In order to maintain tax revenue neutral, it is necessary to raise the overall income tax rate. The higher overall tax rate exerts a positive impact on the income distribution, however, the magnitude is not meaningful.

In conclusion, the consistency of the legal system can be improved by adopting elective marital income splitting. However, its positive economic impacts are not substantial. Moreover, the fact that elective marital income splitting have an effect of lowering married women's labor force participation does not coincide with the government's policy goal, such as boosting potential economic growth by inducing higher married women's labor supply. After considering these aspects, we conclude that it is sensible to keep the current individual unit system.
Keywords
개인단위과세, 선택적2분2승제, 소득세
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