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이자소득세의 경제적 효과분석(The economic effects of taxation on interest income)

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  • 이자소득세의 경제적 효과분석(The economic effects of taxation on interest income)
  • 전영준; 이철인
  • 한국조세연구원


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Title 이자소득세의 경제적 효과분석(The economic effects of taxation on interest income)
Similar Titles
Material Type Reports
Author(Korean)

전영준; 이철인

Publisher

서울:한국조세연구원

Date 1999-12
Series Title; No 정보보고서 / 99-06
ISBN 978-89-8191-162-2
Pages 111
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

This paper examines the economic effects of taxation of interest income, using the following three methods. First, in order to exam how must effect of after-tax rate of return to capital has on the level of national savings, the intertemporal elasticity of substitution is estimated quarterly data of the period between 1980 and 1997 are used for the estimation. Secondly, the effect of provision of tax-favored means of saving is investigated. The analysis includes a survey on the previous researches of foreign countries and an estimation of substitution elasticity between the Personal Pension, which is a typical example of tax-favored savings, and other means of savings. Third, using a general equilibrium model, a welfare analysis of the reform of taxation on interest income is performed. (The rest omitted)