The Effects of Aging Population on Personal Income Tax Revenue in Korea - Evidence from a dynamic microsimulation
제목
The Effects of Aging Population on Personal Income Tax Revenue in Korea - Evidence from a dynamic microsimulation
저자
Jayee Ko
; Hyukjin Kwon
키워드
인구구조 변화
; 사회복지 지출부담
발행연도
2015
발행기관
한국보건사회연구원
목차
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