소득계층별 조세부담,재정수혜 결합분포와 재분배 정책효과의 추정 연구 = Distr ibutional Character istics of Taxes and Benefits and Redistr ibutive Effects of Related Government Policies

다국어 초록 (Multilingual Abstract)

This study estimates income inequality, incidence of taxes and benefits by income decile, and their redistributive effects for the last three decades in Korea. Gini coefficients show a smooth U-shaped curve for the period considered. Relative income gap measured by Gini coefficients seems to be widened significantly between single and multi-member households in recent years. This indicates that some of marginal multi-member households have been collapsed and, thus, disintegrated, particularly into deteriorated single households. Income redistributive effects of taxes and benefits measured in percentage change in Gini coefficients are estimated for the period between 2006 and 2014. The redistributive effect of private transfers decreases from 5.6% in 2006 to 3.7% in 2014, whereas that of taxes and public transfers including benefits in-kind increases from 10.7% to 15.0%. This shows the well-known crowding-out effect between private and public transfers. Public pension benefits and benefits in-kind have contributed most to income redistribution. Redistributive effect of education benefits has been weakened significantly and tremendously in a very short period of time.