근로소득세와 사업소득세 실효세율 추정과 과세형평화 효과의 분석 = A Study on Horizontal Equity of Personal Income Tax Burdens between Business Income and Wage and Salary Income

다국어 초록 (Multilingual Abstract)

It is well known that the self－employed are likely to underreport their business income to tax authorities and, thus, that many of them have evaded personal income tax (PIT). Despite these, the effective PIT rates are higher for the self－employed than those for the wage and salary income earners in Korea. It is mainly due to the discriminatory and distortive tax treatments between income types. The current Korean PIT system allows asymmetrical income deductions between the different income types and discriminates the self－employed by allowing extremely limited deductions and credits, coping with their income underreporting behavior. The discriminatory deduction and credit systems are so large and, thus, the effective PIT rates are reversed between he wage/salary income and the business income notwithstanding the underreporting of business income. These phenomena are prevalent over all the income deciles. Micro－simulations confirm that equal and indifferent treatment for income deductions and tax credits may recover the horizontal tax equity between the wage/salary income and the business income. Therefore, it is desired to extend income deductions for the business income to balance and redeem horizontal equity between the different income types.

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