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평생세부담 분석을 통한 조세의 재분배 기능 고찰(Redistribution effects of taxes: lifetime tax approach)

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  • 평생세부담 분석을 통한 조세의 재분배 기능 고찰(Redistribution effects of taxes: lifetime tax approach)
  • 최준욱; 김우철; 박명호
  • 한국조세연구원


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Title 평생세부담 분석을 통한 조세의 재분배 기능 고찰(Redistribution effects of taxes: lifetime tax approach)
Similar Titles
Material Type Reports
Author(Korean)

최준욱; 김우철; 박명호

Publisher

서울:한국조세연구원

Date 2006-12
Series Title; No 연구보고서 / 06-19
ISBN 978-89-8191-351-X
Pages 108
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

This study investigates the redistributive effects of income tax in a lifetime context. It identified main factors that make the distribution of lifetime income different from that of annual income, and analyzed how each factor works in making the difference. The empirical analysis and simulations are based on the Labor Panel Data by KLI (Korea Labor Institute). The study also tried to identify possible distortion that progressive income based on annul income taxation can cause in the lifetime context, and included some policy debate on the choice of tax system. The result of the study shows that the distribution of lifetime income is far less unequal than that of annual income, and the redistributive effects of income tax in the lifetime income is far smaller than that in the annual income. The reason is that the income of a person shows some variation over time. (The rest omitted)