코로나19 기간의 미용서비스 종사자의 소득 수준과 소득 변화가 불안, 소진 에 미치는 영향 : 자아효능감의 조절효과를 중심으로

김혜지,안채리 대한미용학회 2022 대한미용학회지 Vol.18 No.4

In this study, the income level of workers and changes in income that have an effect on anxiety and burnout were examined. We attempted to confirm the moderating effect of self-efficacy. The survey subjects included 56 females and 35 males currently employed in the beauty industry. A total of 91 subjects were included. The results of correlation analysis showed that income levels had an effect on anxiety or exhaustion (physical fatigue, incompetence, depreciation, deterioration of privacy). No statistically significant correlation with self-efficacy was observed. The results of the correlation analysis also showed no statistically significant correlation of income level and change of income with anxiety or burnout (physical fatigue, incompetence, depreciation, deterioration of privacy) and self- efficacy. The results of multiple regression analysis showed no significant relationship between income level and change of income. Variation in the relationship between income level and anxiety was observed according to self- efficacy, and only the main effect of self-efficacy on anxiety was significant, and the main effect of income level and the interaction effect of income level on self-efficacy were not significant. The main effect of income change (decrease) and self-efficacy on anxiety were significant, and the interaction effect of income change on self-efficacy was also significant. Variation in the relationship between income level and burnout was observed according to self-efficacy, and only the main effect of self-efficacy, which is a sub-factor, was significant, and the main effect of income level and self-efficacy was not significant. This study, which reported on the effect of income level and income change on anxiety and burnout of beauty service employees during the COVID-19 period, focuses on the moderating effect of self-efficacy and provides basic knowledge.

소득 및 소비 불평등의 연령-시기-코호트효과

윤종인 ( Jong In Yoon ) 한국경제학회 2024 한국경제포럼 Vol.17 No.2

본 연구는 APC모형을 이용하여 세전소득, 세후소득, 소비의 지니계수에서 나타난 연령효과, 시기효과, 코호트효과를 추정하였다. 주요 결과는 다음과 같다. 첫째 세전소득의 불평등은 1990년대 이후 꾸준히 증가했지만, 세후소득의 불평등은 완만하게 증가했고, 소비의 불평등은 최근까지도 악화되지 않았다. 둘째 세전소득과 세후소득의 차이는 소득재분배 효과에 의한 것인데, 소득재분배는 연령효과를 크게 약화시킴으로써 세후소득의 불평등을 줄이는데 기여했다. 셋째 소비의 불평등이 매우 안정되었던 이유는 연령효과가 대단히 미약했고 코호트효과가 이를 상쇄했기 때문이다. 소비 불평등에서 관찰된 코호트효과는 후속세대의 소비 불평등이 선행세대에 비해 작았다는 것이므로 어떤 의미에서 보면 소비에 관한 한 우리나라는 더욱 평등해지고 있는 셈이다. 넷째 우리나라에서 불평등을 줄이는데 기여한 주요 요인 중 하나는 맞벌이효과였다. 맞벌이가구는 꾸준히 증가해 왔는데, 맞벌이가구의 경우 고령층이 되어도 소비가 크게 불평등해지지 않았으며, 불황의 충격이 있더라도 그 영향을 적게 받았고, 선행세대라고 해도 소비가 크게 불평등하지 않았다. 즉 맞벌이는 소득변동위험에 대한 보험을 효과적으로 수행해 왔다. 한국처럼 단기간 고도성장으로 변화가 빨랐던 사회에서는 연령효과, 시기효과, 코호트효과가 소득과 소비의 불평등 추이에서 매우 많은 부분을 설명해 준다. This study used the APC model to estimate the age effect, period effect, and cohort effect shown in the Gini coefficients of before-tax income, after-tax income, and consumption. The main results are as follows. First, inequality in before-tax income has steadily increased since the 1990s, but inequality in after-tax income has increased only moderately, and inequality in consumption has not worsened until recently. Second, the difference between before-tax income and after-tax income inequality indicates the effects of income redistribution, which contributed to reducing inequality in after-tax income by greatly weakening the age effects. Third, the reason why inequality in consumption was so stable is because the age effects were very weak and the cohort effects offset it. The cohort effects observed in consumption inequality means that the consumption inequality of subsequent generations was smaller than that of the preceding generations. In a sense, Korea is becoming more equal when it comes to consumption. Fourth, another reason why inequality in consumptions was very stable was the two-earners’ income effect. The number of dual-income households has been steadily increasing, and their consumptions did not become significantly unequal even as they became older. Furthermore, they were less affected by recession, and not significantly more unequal than for the predecessors. In other words, two-earners’ households have been effectively provided insurance against income risks. In Korean society where has changed rapidly due to high economic growth in a short period of time, age effects, period effects, and cohort effects account for a large part of trends in income and consumption inequality.

The Effects of Basic Income on Labour Supply

이건민 한국사회보장학회 2018 사회보장연구 Vol.34 No.1

This study analyses the effects of basic income on labour supply using the neoclassical model of labour-leisure choice. In addition, we consider various costs (e.g. transaction cost, opportunity cost) and constraints (e.g. liquidity constraint, care constraint) as well as a minimum level of consumption. The main results are as follows. First, it is expected that the transition from conditional social security (CSS) to full basic income (FBI) will certainly increase the labour supply of existing public assistance recipients. Second, the labour supply effects of the transition in income groups at break-even points would be indeterminate. The labour supply effects depend on the relative size between basic income payments and the tax amounts of non-labour income for basic income payments. Spreading effects, i.e. reducing excessive overworking hours and/or increasing working hours which are now too short, can be expected among these groups. The total effects would be almost zero or slightly positive. Third, it is predicted that the labour supply effects of the above-mentioned transformation in the high-income bracket will also be inconclusive in theory due to the reliance on the relative magnitude between income and substitution effects. In this regard, we highlight that basic income can operate mechanisms to share and mitigate possible risks arising from either scenario. Examining the effects, we find extra advantages of FBI over CSS. The size of the opportunity set in groups below the break-even income level would mostly expand. In particular, existing social assistance recipients’ opportunity sets can expand, and their living standards would rise considerably with a high probability. Although the opportunity set for those in the high-income bracket can decrease slightly or substantially, the above-mentioned expected effects and benefits would considerably exceed any losses for those in the high-income class.

법인세의 분배효과에 관한 연구

강병구,성효용,정세은 한국경제발전학회 2023 經濟發展硏究 Vol.29 No.3

법인세의 경제적 효과에 관한 연구는 주로 투자와 고용에 집중되었으며, 분배에 관한 연구는 미약하다. 이러한 연구 경향은 법인세의 투자 효과가 결정적이고, 고용과 임금은 부수적으로 결정되며, 기업은 이윤을 주주에게 배분하는 도관(conduit entity)에 불과하다는 사고가 지배적이기 때문이다. 그러나 법인세는 고용과 임금, 배당금과 사내유보금의 변화를 통해 노동소득분배율과 가구소득의 분배에도 영향을 미친다. 만약 법인세 인하에 따른 투자와 고용 효과가 미약하고, 실질임금 상승률이 노동생산성 증가율에 미치지 못한다면, 노동소득분배율은 하락하고, 가구소득의 분배구조는 악화될 것이다. 본 연구의 실증분석에 의하면, 법인세 실효세율의 하락이 투자를 증가시키는 정도는 미약하고, 확대된 투자도 자본집약적으로 이루어져 고용 효과 또한 뚜렷하지 않았으며, 실질임금도 노동생산성증가를 따라가지 못하였다. 그 결과 법인세 실효세율이 낮아지면 노동소득분배율이 축소되고 가구소득의 불평등은 확대되는 것으로 추정된다. 따라서 법인세의분배 효과를 높이기 위해서는 투자를 유인하되 고용증가와 실질임금 인상을 지원하는 방식으로 법인세제를 개편해야 한다. This study analyzes the effect of corporate income tax on income distribution in Korea. Studies on the economic effects of corporate income tax have mainly focused on investment and employment effects. This research trend is due to the prevailing idea that the investment effect of corporate income tax is decisive, employment and wages are determined incidentally, and that companies are merely conduits for distributing profits to shareholders. However, corporate income tax also affects the labor income share and household income distribution through changes in employment and wages, dividends, and internal reserve fund of a company. If corporate income tax cuts increase investment, but employment growth is weak and real wage growth rates falls short of labor productivity growth rates, the labor income share will decrease and household income inequality will widen. According to the results of the empirical research, the effects of corporate income tax rate on investment and employment are weak. The expanded investment is also capital-intensive, so the employment effect is not significant, and more the real wage increase does not keep up with labor productivity. As a result, a reduction in the effective corporate income tax rate lowers the labor income share and increases income inequality. Therefore, to increase the distribution effect of corporate income tax, corporate income tax should be reformed in a way that supports employment growth and real wage increases while including investment.

과세기반구조와 세율구조의 누진성과 재분배효과

박한순 충북대학교 국가미래기술경영연구소 2023 기술경영 Vol.8 No.1

This paper decomposes the tax base effect and the tax rate effect from the Suits-related indexes such as the Suits index and the Pfhler index adopting the decomposition methodologies of Gini-related indexes such as the Kakwani index and the Reynolds-Smolensky index. The tax base effect is the progressivity and redistributive effect of the income deductions and the tax rate effect is the progressivity and redistributive effect of the tax rates and the tax credits. By applying the above methodologies into the 2013-2018 year of Korean earned income tax, the following empirical results are obtained. The progressivity index and the distribution index and the tax base and tax rate effects represent progressive taxation and strengthening redistributive effect. Furthermore, important changes of the indexes are as follows. In 2014 in which the tax system has changed greatly, the absolute value of the tax base effect is decreasing, the tax rate effect is increasing, and the indexes are increasing except for the suits index. These results means the revision of earned income deduction rate weakens tax progressivity and strengthens income redistribution and the change of income deduction method into tax credit method from income deduction method strengthens both tax progressivity and income redistribution. In 2017 as compared with 2016, absolute value of the tax base effect and the tax rate effect are decreasing and so the indexes are decreasing. The reason is related with factors such as increase of foreign tax credits for high income earners, which is irrelevant to income tax revisions. In 2018 the tax rate effects and indexes show the most high value, whose reason is related with top tax rate increase.

현지국의 법인세율이 우리나라 기업의 해외직접투자에 미치는 영향에 관한 연구

정태영 한국국제경영관리학회 2014 국제경영리뷰 Vol.18 No.3

본 연구에서는 현지국의 법인세율이 우리나라 기업의 해외직접투자에 미치는 영향을 실증적으로 분석해 보았다. 독립변수인 법인세율로는 명목법인세율, 실효법인세율, 총법인세율을 사용하였으며, 통제변수로는 현지국의 시장규모(GDP), 임금수준, 국가위험 및 서울과 현지국 수도 간의 지리적 거리를 포함하였다. 분석 결과 현지국의 법인세율은 명목법인세율, 실효법인세율, 총법인세율을 막론하고 우리 나라 기업의 현지국에 대한 해외직접투자에 유의적인 음(-)의 영향을 미치는 것으로 나타났다. 특히, 총법인세율은 1%수준에서 우리나라 기업의 해외직접투자에 유의적인 영향을 미치고 있는 것으로 나타나 우리나라 기업들은 법인세, 재산세 뿐 아니라 퇴직연금, 고용보험, 의료보험 등의 고용관련 비용까지 포함한 총법인세율을 중요시하고 있음을 보여주었다. 통제변수 중에서는 현지국의 시장규모가 우리나라 기업의 해외직접투자에 유의적인 양(+) 의 영향을 미치고 있으며, 서울과 현지국 수도 간의 지리적 거리는 유의적인 음(-)의 영향을 미치는 것으로 나타났다. 하지만 선행연구에서 우리나라 기업의 주요한 해외투자동기로 나타난 임금수준은 해외직접투자에 유의적인 영향을 미치지 않고 있으며, 국가위험도 유의적인 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 최근 우리나라 기업의 해외직접투자가 원가절감형에서 시장추구형으로 점차 바뀌어 가고 있기 때문에 나타난 것으로 이해할 수 있을 것이다. This paper empirically investigates the effects of host country corporate income tax rates on Korean firms' foreign direct investment in host countries. Three corporate income tax rates are used as independent variables, statutory corporate income tax rate, effective corporate income tax rate, and total corporate income tax rate, while market size, geographic distance, country risk, and hourly wage are included as control variables. Empirical results show that all three host country corporate income tax rates have negative effects on the volume of foreign direct investment by Korean firms to host countries. Total corporate income tax rate which includes corporate income tax, property tax, and all labor costs and mandatory social contributions such as pension payments, unemployment insurance, and medical insurance has a more significant effect on Korean firms' foreign direct investment than statutory corporate income tax rate or effective corporate income tax rate. These results imply that host country corporate income tax rate is an important factor that influences Korean firms' decision on the investment destination and that among three corporate income tax rates, total corporate income tax rate is a more important factor than statutory corporate income tax rate or effective corporate income tax rate. Among control variables, market size and geographic distance have significant positive(+) and negative(-) effects respectively, while hourly wage and country risk do not have significant effects.

저소득 독거노인의 고독감이 우울에 미치는 영향: 영성의 조절효과를 중심으로

조성희 세명대학교 인문사회과학연구소 2022 人文 社會科學硏究 Vol.30 No.2

· Research topics: The study aims to examine moderation effects of spirituality on the relationship between loneliness and depression of low-income elderly people who live alone. · Research background: In order to decrease the depression of the low-income elderly living alone, which is the most vulnerable among the elderly, intervention centered on loneliness and spirituality is necessary. · Differences from prior research: This study was conducted focusing on low-income elderly people who live alone, and the moderation effect of spirituality was examined in the relationship between loneliness and depression. · Research method: The effect of loneliness on depression and the moderation effect of spirituality were examined through moderated multiple regression of 294 low-income elderly people who live alone in Gyeonggi-do. · Research results: First, it was found that the loneliness and spirituality of low-income elderly people who live alone had an effect on depression. Second, it was found that spirituality had a moderation effect on the effect of loneliness on depression of low-income elderly people who live alone. · Contribution points and expected effects: Theoretical verification of the effect of loneliness on depression and the moderation effect of spirituality on low-income elderly people who live alone and the intervention centered on loneliness and spirituality were presented. · 연구 주제: 본 연구의 목적은 저소득 독거노인의 고독감이 우울에 미치는 영향에서 영성의 조절효과를 검증하는 것이다. · 연구 배경: 노인 중 가장 취약성이 높은 저소득 독거노인의 우울을 완화하기 위해 고독감과 영성을 중심으로 한 개입이 필요하다. · 선행연구와의 차이점: 본 연구에서는 저소득 독거노인을 중심으로 연구를 진행하였으며, 고독감과 우울의 관계에서 영성의 조절효과를 검증하였다. · 연구방법: 경기도 지역에 거주하는 저소득 독거노인 294명을 대상으로 조절회귀분석을 통해 우울에 대한 고독감의 영향과 영성의 조절효과를 검증하였다. · 연구결과: 첫째, 저소득 독거노인의 고독감과 영성은 우울에 영향을 주는 것으로 나타났다. 둘째, 저소득 독거노인의 우울에 대한 고독감의 영향에서 영성은 조절효과를 갖는 것으로 나타났다. · 공헌점 및 기대효과: 저소득 독거노인의 우울에 대한 고독감의 영향과 영성의 조절효과에 대한 이론적 검증과 함께 고독감과 영성을 중심으로 한 개입의 필요성과 방안을 제시하였다.

미충족의료와 소득의 상호작용이 주관적 건강수준에 미치는 효과: 한국의료패널 2009-2014년도 자료의 분석

박유경,김창엽,황승식 한국보건사회학회 2018 보건과 사회과학 Vol.0 No.47

Unmet healthcare needs index is widely used as an indicator to measure the performance of health care system and inequality of healthcare. It needs to be paid more attention since recent studies report that unmet healthcare needs have a negative effect on health outcome. There are little knowledge and research on how unmet healthcare needs affect health although it is essential for the policy effectiveness. This study explored the relationship between unmet healthcare needs and subjective health status by analyzing the interaction effect of income level, which is an important factor both for healthcare utilization and health. We estimated the modification effect of the income level to the health effects of unmet healthcare needs. The generalized estimation equation (GEE) was applied include 1-year time-lagged effect. A 6-year(from 2009 to 2014) data of Korea Health Panel was analyzed. It has confirmed that unhealthy influence of unmet healthcare needs is more effective in the low-income group than the high-income group. The additive interaction effect size of EQ-VAS was 2.29, and 0.48 in self-rated health. Interaction effects were prominent in the unmet needs experiences due to user's resource shortage. The trend of unhealthy effects of both income and unmet healthcare needs was increasing, but the slope which means the additive interaction effect was gradually decreasing. The presence of additional interactions means that there are other complex influence factors thatare not accounted for by income alone. To address unmet healthcare needs aimed at improving health, other factors besides financial issues for healthcare use should be considered, and efforts should be made to identify pathways and mechanisms between experiencing unmet healthcare needs and health. 미충족의료는 보건의료제도의 성과와 의료이용 불평등을 측정하기 위한 지표로 널리 쓰인다. 특히건강 수준에도 좋지 않은 영향을 미친다는 연구가 발표되면서 더욱 주목해야 할 문제가 되었다. 미충족의료 경험과 건강 수준은 상호관련성이 있음에도 그 기전이 명확하게 밝혀지지 않았고 연구도 부족하다. 이 연구는 의료이용의 미충족과 건강수준에 모두 중요한 요인인 소득의 상호작용 효과를 분석함으로써 미충족의료가 건강에 미치는 복잡한 과정의 일부를 설명하고자 하였다. 2009년도부터2014년도까지 6개년도의 의료패널 자료에 일반화추정방정식(GEE)을 적용한 상호작용 분석으로 미충족의료 경험의 건강 영향에서 소득수준으로 인한 조절 효과의 크기를 추정했다. 연구 결과, 저소득군에서 미충족의료 경험을 할 때 소득과 미충족의료 경험으로 인한 개별 건강 영향의 합보다 더 크게건강이 악화되는 상호작용 효과를 확인했다(EQ-VAS의 덧셈 상호작용 효과: 2.29, 주관적 불건강 응답률의 덧셈 상호작용 효과: 0.48). 상호작용 효과는 이용자의 자원 문제로 발생하는 미충족 경험에서 두드러졌고 연도에 따라 소득과 미충족 경험의 건강 영향은 점차 커지고 있으나 그 증가폭은 조금씩 줄어들었다. 덧셈 상호작용이 있다는 것은 소득이 의료이용과 건강 영향에서 중요한 요인이기는하나 소득만으로는 설명되지 않는 다른 복잡한 영향요인들이 존재함을 의미한다. 건강 향상을 목표로미충족의료 정책을 펴려면 단지 의료이용을 위한 재정적 문제 외에 다른 요인도 고려해야 하며, 미충족의료 경험이 건강에 영향을 주는 경로와 기제를 파악하기 위해 힘써야 할 것이다.

소득분포와 표준화세율이 조세누진성에 미치는 영향

박한순 한국회계정책학회 2011 회계와 정책연구 Vol.16 No.1

Silber(1994) analyzed progressivity indexes derived from Lorenz or concentration curves as a function of a linear operator called G-matrix. He expressed changes in progressivity indexes between two tax regimes or two time periods as changes in income distribution, standardized tax rates. The standardized tax rate is defined as the tax rate for a group of income recipient divided by the average tax rate for the entire population. The analytical model developed by Silber(1994) is complicated when applied to accounting researches. The graphical technique of Iyer et al.(2008) to analyze changes in progressivity indexes is also not a generalized mathematical approach. This paper suggests new methodology to analyze changes in such progressivity indexes as the Kakwani index and the Suits index and empirically applies them into the tax data of 225 Korean listed companies over the 2001-2007 periods. Among the components of changes in the indexes, a change in income distribution is called the income distribution effect. A change in the standardized tax rate is called the standardized tax rate effect. The empirical results are as follows. First, among changes in progressivity indexes, the income distribution effect is positive whereas the standardized tax rate effect is negative. Second, the correlation analysis for the statistical significance test of the first results reveals that the income distribution effect shows a significant positive correlation with the changes in the both indexes. The standardized tax rate effect has a significant positive correlation only with the changes in the Kakwani index. The results can be summarized. The income distribution effect has led to an increase in the indexes whereas the standardized tax rate effect has marginally led to a decrease in the indexes. Silber(1994)는 G-행렬이라는 선형 연산자를 이용하여 누진성지수를 구성요소로 분해하고 국가 간 또는 기간 간 지수의 차이 역시 구성요소의 차이인 소득분포효과와 표준화세율효과로 분해하였다. Silber(1994)가 복잡한 수식을 사용한 것과 달리, 본 연구에서는 누진성지수의 분해과정을 회계분야에서 쉽게 이해되고 응용될 수 있는 수식으로 표현하였다. 그리고, 한국증권거래소에 상장된 225개 표본기업의 2001년부터 2007년까지 법인세 자료에 본 연구의 방법론을 적용하여 다음과 같은 실증분석 결과를 얻었다. Kakwani지수와 Suits지수를 이용하여 누진성지수 차이를 분해한 결과, 두 지수 모두에서 소득분포효과는 양의 값이나 표준화세율효과는 음의 값이다. 이러한 결과가 통계적으로 유의한지 여부를 검증하기 위한 누진성지수 차이와 분해된 효과와의 상관관계 분석에서, 소득분포효과는 지수에 관계없이 지수 차이와 유의한 양의 관계를 보이고 있으며 표준화세율효과는 Kakwani지수에서만 지수 차이와 유의한 양의 관계를 보이고 있다. 이를 종합적으로 평가하면, 분석기간 동안 소득분포는 누진성지수를 증가시키는 방향으로 영향을 미친 반면, 표준화세율은 누진성지수를 감소시키는 방향으로 제한적인 영향을 미친 것으로 해석된다.

2008년 이후 근로소득세제 개편의 소득재분배 및 세부담 효과

박종선 ( Park Jong Seon ),정세은 ( Jeong Seeun ) 한국사회보장학회 2017 사회보장연구 Vol.33 No.4

Korean household income tax system has experienced no little change in its nominal tax rate structure and deduction measures since 2008. This paper focuses on the impact on household earned income of these changes, especially analyzing the impacts on effective tax rates, income re-distribution and progressivity indices of household income tax system as well as the distribution of effective tax burden and after-tax-income shares across households. These indices are normally influenced by the way the nominal tax rate structure and a variety of deduction measures are designed. The result of changes in these factors during 2008 and 2014 lowered re-distribution index and total effective burden rate and increased progressivity and the ratio of non-tax payers. The decrease in income re-distributive effect seems to be attributed to the decrease in deduction for wage and salary income. By the way, analysis of income share ratios of the whole households shows share of lower 40% households has mildly decreased during that period. As the income distribution of household has been seriously aggravated, the changes in household income tax system in the last ten years cannot be considered to be desirable.