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조세정책의 소득재분배 효과 분석에 관한 연구(Estimated of redistributive effects of tax policies on the income distribution of urban households) : 도시가계조사자료를 중심으로

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  • 조세정책의 소득재분배 효과 분석에 관한 연구(Estimated of redistributive effects of tax policies on the income distribution of urban households)
  • 성명재
  • 한국조세연구원


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Title 조세정책의 소득재분배 효과 분석에 관한 연구(Estimated of redistributive effects of tax policies on the income distribution of urban households)
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Sub Title

도시가계조사자료를 중심으로

Material Type Reports
Author(Korean)

성명재

Publisher

서울:한국조세연구원

Date 2002-12
Series Title; No 연구보고서 / 02-01
ISBN 978-89-8191-210-6
Pages 193
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

This report aims to analyze the effects of changes in tax policies on the income distribution of urban households. It is well known that the redistributive effects of taxes depend upon their size as well as degrees of progressivity.
Income taxes of Korea are very progressive. However, their redistributive effects on income distribution are generally low since their scale is not sufficiently large.
Simulation results tell us that the rise in wage and salary income deduction level results in lowering the revenue share, but raising the exemption rate and progressivity. However, its redistributive effect in not clear. The rise in income deduction level strengthens the progressivity and, as a result, redistributive effect by increasing the exemption rate. To the contrary, it decreases the revenue share and the size of income taxes, and as a result, weakens redistributive effect. (The rest omitted)