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인구구조 변화와 조세, 재정정책 (II)(Demographic changes fisxal policy (II)) : 고령화 대응 조세, 재정정책의 경제적 효과 분석(Effects of demographic changes and fiscal rules on tex revenues)

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  • 인구구조 변화와 조세, 재정정책 (II)(Demographic changes fisxal policy (II))
  • 최준욱; 전병목; 김우철
  • 한국조세연구원


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Title 인구구조 변화와 조세, 재정정책 (II)(Demographic changes fisxal policy (II))
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Sub Title

고령화 대응 조세, 재정정책의 경제적 효과 분석(Effects of demographic changes and fiscal rules on tex revenues)

Material Type Reports
Author(Korean)

최준욱; 전병목; 김우철

Publisher

서울:한국조세연구원

Date 2004-12
Series Title; No 연구보고서 / 04-09
ISBN 978-89-8191-283-1
Pages 140
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Social Development < Population
Holding 한국조세연구원

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. (The rest omitted)