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논문검색

소득계층별 조세ㆍ이전지출 분포와 소득재분배

원문정보

Distribution and Redistributive Effects of Taxes and Transfers in Korea

성명재

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초록

영어

In 2005, the redistributive effects of taxes and transfers were 9.9% in terms of changes in gini. Of these, that of private transfer income was 3.8%. Disposable income was greater than market income in about 50∼55% households from the bottom. Post-tax income was greater than market income in bottom 30% households. For these, what they received, so called, was greater than what they paid; their post-tax net transfer income was positive. Without private transfers, the range of households whose post-tax net transfer income was positive shrank to about 10%. It was known to be about 30% in the U.K. in the fiscal year 2004/05. However, the real difference in the figures between the U.K. and Korea could have become less, considering the huge differences in population shares of the old, due to the expected natural increase in post-tax net transfer income in parallel with aging of population even under the current social security system.

한국어

지난 10년간 직접세와 소비세의 총소득 대비 비중(실효세율)은 각각 5.1%에서 7.5%, 4.3%에서 4.7%로 증가하였다. 이전소득은 지난 3년간 5.8%에서 7.2%로 급증하였다. 다만 소비세의 경우에는 최근까지 실효세율이 상승하다가 2005년에 낮아졌다. 이는 특별소비세 과세대상 정비 및 탄력세율 적용 등에 따른 것으로 풀이된다.

목차

논문초록
 I. 문제의 제기
 II. 소득의 구분 및 분석방법
  1. 소득의 구분
  2. 분석방법과 분석자료
 III. 소득 및 조세ㆍ이전소득의 분포
  1. 소득종류별 소득분포
  2. 소득재분배 효과 : 지니계수를 중심으로
 IV. 이전소득 및 조세의 소득계층별 분포
  1. 개요
  2. 이전소득
  3. 조세
 V. 결론
 참고문헌
 부록 : 소득종류별 소득분포
 Abstract

저자정보

  • 성명재 Myung Jae Sung. 한국조세연구원 선임연구위원

참고문헌

자료제공 : 네이버학술정보

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