물가상승을 고려한 소득세누진도의 측정과 세제개편의 평가

• 영문명: Measuring and Tax Progressivity under the Price Change
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 安鍾範(Chong-Bum An) 林炳仁(Byung-In Lim)
• 간행물 정보: 『재정논집』재정논집 제16권 제2호, 175~202쪽, 전체 28쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2002.02.28

국문 초록

소득분포의 변화가 없고 제도변화가 없더라도 물가상승에 따라 과세계급구간을 상향조정(indexation}하지 않는다면 정부의 조세수입이 증대될 뿐만 아니라 누진도에도 영향을 미친다. 따라서 소득세체계의 평가는 물가상승을 고려하여 이루어지는 것이 합리적이다. 본 논문은 명목소득분포와 물가상승을 고려한 누진성측정지표를 각각 산출하여 이를 비교함으로써 한국에서의 주요 세제개편이 누진도에 미친 효과를 재평가한다. 특히 각종 누진성측정지표 중 조세함수와 소득분배상태까지도 지표값에 영향을 주도록 정의된 대표적인 분배적 누진성지표(distributional progressivity index)를 이용하여 소득세 세율체계의 개편을 평가한다. 누진성측정지표의 추정결과, 물가 상승에도 불구하고 세용계급구간의 조정을 하지 않은 기간에는 조세집중도지수를 기초로 한 누진도가 저하되는 것으로 나타났다. 아울러 물가상승률과 정확히 소득세체계를 연동시키는 제도는 누진성측정지표의 종류와 무관하게 누진도를 전혀 변화시키지 않는 중립적인 제도라는 사실이 확인되었다.

영문 초록

There are generally two approaches to the measurement of tax progressivity (Duclos and Tabi(l996)). The first approach measures it in terms of the shares of the total tax burden across the analysis units with varying pre-tax income(see, i.e., Kakwani(1977)). It represents that the lesser the tax burden share of the poorer, the greater the progressivity of the tax system. The second approach measures it on the basis of the redistributive effect of taxes. For a fixed distribution of pre-tax incomes, the greater the progressivity of the tax system, the more equal the distribution of after-tax income(see, for example, Pechman and Okner(1980), Reynolds and Smolensky(1977)). Although such the measurement of the tax progressivity have been used in many studies for evaluating the tax system, all the studies rely on the measurement of the tax progressivity in terms of just the nominal base(see, i.e., Kakwani(1977)). In other words, the tax progressivity cannot reflect the price change. In fact, little attention has been paid to the direct impact of price changes on the tax progressivity until now. Therefore, when we measure tax progressivity in terms of the nominal base, we cannot help making an error in evaluating the tax system. Although there is no change in the income distribution and the tax structure, price increases without adjusting to income brackets according to price changes makes taxpayers pay more taxes than before. Thus both the tax revenues and the tax progressivity index would be increased. That kind of the imperfect indexation of the tax structure to the price change induces the welfare cost. This provokes us to develop the new approach to the measurement of tax progressivity reflecting the price change. In addition to that, we need to break down the tax progressivity, such as the impact on the tax progressivity of the imperfect indexation, the institutional change, and the change of the distribution in order to evaluate the tax system accurately. We attempt to show how price changes affect the existing tax progressivity indexes across countries by developing such the new approach, to compare the previous studies, especially, Kakwani(1977) to our results incorporating the price changes, and to derive the policy implication from our results. The micro datasets that we use are the Survey of Urban Family of Korea. We measure the tax progressivity indexes of their tax systems and finally find out the policy implication by considering the perfect price indexation with respect to the tax structure.

목차

Ⅰ. 서론

Ⅱ. 누진도의 이론과 측정

Ⅲ. 한국 소득세체계의 변화과정 평가

Ⅳ. 물가상승을 고려한 한국 소득세누진도의 측정

Ⅴ. 결론

[參考文獻]

[Abstract]

키워드

구조적 누진도 분배적 누진도 물가조정(indexation) 소득세체계 지니계수 조세집중도지수 평균세율 실효세율 tax progressivity price changes indexation redistributive effect tax structure evaluation of tax system