과세기반구조와 세율구조의 누진성과 재분배효과 = Progressivity and Redistributive Effect of the Tax Base Structure and the Tax Rate Structure

다국어 초록 (Multilingual Abstract)

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.

참고문헌 (Reference)

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