소득계층별 순조세부담의 분포에 관한 연구

제목
소득계층별 순조세부담의 분포에 관한 연구
Analysis of Net Tax-Burden in Korea
저자

남상호; 권혁진; 유진영

키워드
순조세부담; tax-benefit analysis; micro-simulation model
발행연도
2013
발행기관
한국보건사회연구원
초록
□ 본 연구에서는 우리나라 ‘조세-복지 중첩’ 현황을 분석하고, 정부부문의 효율성을 제고할 수 있는 정책방안을 도출하고자 함
○ 방법론으로는 일반균형이론에 바탕을 둔 ‘조세-수혜 시뮬레이션 (tax-benefit micro-simulation)'모형을 이용할 계획임
- 각 계층별 순수혜의 정도를 파악한 다음, 정책 시뮬레이션을 수행하여 사회적 효율성을 얻을 수 있는 총조세-사회복지수혜 조합을 찾고자 함

In this report, net tax burden in Korea is analyzed. Net tax burden is defined as the difference between tax burden and benefits.
Researchers have suggested that micro-simulation model is very useful for the various ex-ante policy simulations in tax-benefit analysis. Almost all the countries are said to use tax-benefit micro-simulation model to reduce possible distortions due to change in the tax rate and/or expansion of social benefits.
This report first summarizes tax-benefit distribution over the income deciles. The overall average of the market income is 3.450 million won per month. The monthly market incomes for the first decile group is 0.210 million Won, 2.83 million Won for the fifth decile group, and 8.92 million Won for the tenth decile group.
The average amount of private transfers per month is 0.26 million Won, and heavily concentrated in the lower decile groups. The amount if 0.38 million Won for the first decile group, 0.22 million Won for the second decile, 0.13 million Won for the third decile group, and just 60 thousands Won for the top decile group. Due to the public transfers the total income for the first decile group rises upto 0.8 million Won, and 1.61 million Won for the second income decile group. This is a cler indication that the public transfers can be served as a strong policy instrument for the income redistribution in Korea.
The burdens of income tax for the one to fourth decile groups are quite negligible, because they are either not paying any income tax or less than twenty thousand Won per month. On the contrary, the tenth income decile group pays 40 thousands Won per month as an income tax.
The distribution of the social security burden for the first income decile group is 30 thousand Won per month, sixty thousand Won for the second decile, 170 thousand Won for the fifty decile, and 420 thousand Won for the tenth decile group.
The distribution of the disposable income implies that the 750 thousand Won fo the first decile, 1.53 million Won for the second decile, 2.92 million Won for the third decile, and 8.57 million Won for the tenth decile group.
The distribution of the in-kind benefits tells us that the first income decile receives 330 thousand Won, 290 thousand Won for the second decile, whereas 510~570 thousand Won for the fifth to tenth decile groups. This implies that the redistributive effects of the in-kind transfer is quite limited and great care must be given for the expansion of the in-kind benefits.
목차
Abstract 1
요 약 3
제1장 서 론 7
제1절 연구의 배경 9
제2절 연구의 목적 10
제2장 선행연구의 소개 13
제1절 순수공공재에 대한 분석 15
제2절 선행연구의 소개 18
제3절 Tax-Benefit 모형 20
제3장 순조세부담의 분석 25
제1절 조세부담의 분석 27
제2절 수혜분포의 분석 33
제3절 순조세부담의 분석 42
제4장 Tax-Benefit 모형의 개발 57
제1절 모형의 범위 60
제2절 소득세 모형: Tax Model 62
제3절 복지급여 모형: Benefit Model 83
제4절 모형에 대한 검토 117


제5장 결론 및 시사점 135
제1절 결론 및 정책적 시사점 137
제2절 향후의 연구방향 139
참고문헌 141
부 록 147
보고서 번호
연구보고서 2013-14
ISBN
978-89-6827-045-1
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