소득세가 보험가입규모에 미치는 영향

• 영문명: The effects of the income tax regime on the level a insurance
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 임봉욱(Bonguk Lim)
• 간행물 정보: 『재정논집』재정논집 제6권, 131~146쪽, 전체 16쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1992.03.31

영문 초록

This paper examines the effects of the income tax regime on the level of in-surance. In our tax regime, the premium and the loss are fully or partially tax deductible, while the benefit is fully or partially added to the taxable income. We show that the effects of the income tax regime on the level of insurance are related with fairness of insurance in the actuarial sense, the relative sizes of deductible and addtional ratios, an insured's relative or absolute risk aversion and the characteristics of insurance as goods - normal goods or inferior goods.

목차

Ⅰ. 모델

Ⅱ. λ＝α＝δ＝1일 경우

Ⅲ. 보험의 공평성

Ⅳ. 맺음말

부록

參考文獻