The Effects of Aging Population on Personal Income Tax Revenue in Korea - Evidence from a dynamic microsimulation

Jayee Ko; Hyukjin Kwon

Full metadata record

DC Field	Value
dc.contributor.author	Jayee Ko
dc.contributor.author	Hyukjin Kwon
dc.date.accessioned	2016-01-19T06:35:55Z
dc.date.available	2016-01-19T06:35:55Z
dc.date.issued	2015
dc.identifier.isbn	978-89-6827-307-0
dc.identifier.uri	https://repository.kihasa.re.kr/handle/201002/15086
dc.description.tableOfContents	CHAPTER 1 Introduction 1 CHAPTER 2 Literature Review and model development 7 1. Established literature and its limits 9 2. MMESP Overview 15 3. K.Sim: Basic structure and simulation process 29 CHAPTER 3 Validation test of resulting estimates 37 1. Validation test of income distribution estimates 41 2. Testing the validity of income tax estimates 53 CHAPTER 4 Long-term forecasts on income taxes: population aging and increasing pension income 53 1. Baseline forecasts 55 2. Income tax revenue forecasts based on adjustments to tax brackets 59 3. Rising National Pension contribution rate and the income tax revenue forecasts 65 CHAPTER 5 Conclusion 71 References 79 Appendix 83
dc.format	application/pdf
dc.language	eng
dc.publisher	한국보건사회연구원
dc.publisher	Korea Institute for Health and Social Affairs
dc.rights	Attribution-NonCommercial-NoDerivs 2.0 Korea (CC BY-NC-ND 2.0 KR)
dc.rights	KOGL BY-NC-ND
dc.rights.uri	https://creativecommons.org/licenses/by-nc-nd/2.0/kr/
dc.rights.uri	http://www.kogl.or.kr/info/licenseType4.do
dc.title	The Effects of Aging Population on Personal Income Tax Revenue in Korea - Evidence from a dynamic microsimulation
dc.type	Book
dc.type.local	Report
dc.subject.keyword	인구구조 변화
dc.subject.keyword	사회복지 지출부담
dc.type.other	Working Paper
dc.identifier.localId	Working Paper 2015-09
dc.subject.kihasa	고령화대응
dc.subject.kihasa	사회보장재정