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분배구조 개선을 위한 조세정책 방향(Estimation of joint distribution of income and real assets, and related tax burdens) : 소득, 부동산자산 결합분포 및 관련 세부담 분포분석에 관한 연구

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  • 분배구조 개선을 위한 조세정책 방향(Estimation of joint distribution of income and real assets, and related tax burdens)
  • 성명재; 김현숙
  • 한국조세연구원


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Title 분배구조 개선을 위한 조세정책 방향(Estimation of joint distribution of income and real assets, and related tax burdens)
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Sub Title

소득, 부동산자산 결합분포 및 관련 세부담 분포분석에 관한 연구

Material Type Reports
Author(Korean)

성명재; 김현숙

Publisher

서울:한국조세연구원

Date 2006-12
Pages 236
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

This report aims to estimate the joint distribution of income and real assets and, furthermore, their related tax burdens, using raw data of property and land tax returns and household income survey data for the year 2003. However, a part (12.7%) of land asset raw data is not matched to income data due to the lack of necessary information.
The shares of land assets (excluding housing appended land) and housing assets (including housing appended land) are estimated to be 28.9% and 60.8%, respectively. The shares of households which own their housing and land assets are estimated to be 70% and 30%, at most, respectively. The Gini coefficients for land and housing assets are 0.95 or higher, and 0.7∼0.8, respectively. The Gini coefficient of joint ownership of land and housing assets is estimated to be 0.765.
The housing ownership seems to be positively correlated with income. However, it is unlikely to expect similar correlation between land assets and income. Since the relative ranks are different between income and real asset distributions, the owners of housing and land assets are not necessarily concentrated on high income groups. Bequests, retirement, and other reasons might account mostly for the relatively huge discrepancies between income and real asset distributions. (The rest omitted)