韓國의 附價稅 負擔分布 分析

• 영문명: The Incidence of Value Added Taxation in Korea
• 발행기관: 건국대학교 경제경영연구소
• 저자명: Pil Woo Rhee(李弼佑)
• 간행물 정보: 『상경연구』제16권, 23~37쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.08.15

영문 초록

This paper is attempted to estimate the burden of value added taxation by income classes as well as by occupations in 1985 and 1988 in Korea. The conventional measurement of VAT burden in Korea has been carried mainly by applying the methode of household income decile, whose data covers only urban workers. The merit of this study in the measurement of VAT burden lies in the fact that the sample includes the data on household for white collar workers, blue collar workers, businessmen, and farmers. The result of analysis has shown that the VAT burden for 10 income classes in 1988 seems to be slightly regressive at the lower income class in terms of VAT burden against the disposable household income, but proportional over the whole range of decile in terms of VAT burden against household expenditure. As the measurement of the Khetan-Poddar index shows 0.914 in terms of tax burden in income in 1988, VAT burden is slightly regressive. The regressivity of VAT burden may be overcome either by strengthening the tax on unearned income like land speculation gains, property income, margin from bond transaction, and the adaptation of deposit system by real name, or by implementing various redistributional expenditure policies, like subsidies for the poor, and other social welfare services. However, the policy action with both measures would be more effective in improving the regressivity of VAT burden in Korea.

목차

Ⅰ. 머리말

Ⅱ. 附加稅의 負擔에 관한 論爭

Ⅲ. 附加稅 轉嫁假定과 負擔測定方法

Ⅳ. 附加稅 負擔 測定結果

Ⅴ. 要約 및 結論

SUMMARY