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한국의 조세, 재정정책 평가 모형(A general equilibrium model for tax policy evaluation in Korea: tax incidence analysis) : 조세의 일반균형 귀착효과

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  • 한국의 조세, 재정정책 평가 모형(A general equilibrium model for tax policy evaluation in Korea: tax incidence analysis)
  • 김승래
  • 한국조세연구원


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Title 한국의 조세, 재정정책 평가 모형(A general equilibrium model for tax policy evaluation in Korea: tax incidence analysis)
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Sub Title

조세의 일반균형 귀착효과

Material Type Reports
Author(Korean)

김승래

Publisher

서울:한국조세연구원

Date 2006-12
Series Title; No 연구보고서 / 06-16
ISBN 978-89-8191-348-X
Pages 179
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

The purpose of this study is to present a new approach to the quantitative analysis of tax and fiscal policies in Korea. For the analysis of tax incidence, this study uses a new, multi-sector, multi-agent, dynamic life-cycle simulation model to evaluate the economic effects of transitions to fundamental alternatives to current Koran tax system. This approach is based on an integration of econometric modeling and general equilibrium life-style analysis, and incorporates disaggregated production technologies, intergenerational and intergenerational heterogeneities, and the Korea tax system. The advantage of this modeling strategy if that it allows multiple households to be categorized, and various tax burdens evaluated according to behavioral responses to tax changes in utility-based measures of well-being.