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