消費稅에 대한 都ㆍ農別, 所得階層別 稅負擔 및 逆進度 實態分析에 관한 研究

• 영문명: Anatomy of Consumption Tax Distribution of Korea : An Empirical Approach
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 成明宰(Myungje Sung)
• 간행물 정보: 『재정논집』재정논집 제8권, 61~92쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1994.03.31

영문 초록

This paper aims to examine the regressivity or progressivity of consumption taxes of Korea based on household consumption survey in 1991 and to compare the result of this paper with that of the past related researches. The overall consumption tax distribution in urban areas turns out astonishingly to be proportional or slightly progressive. This is a quite unexpected result. This is mainly because high income groups tend to increse consumption relatively more than low income groups in late eighties and early nineties and because the former groups tend to underreport their income. These two all contribute to sharp increase in effective tax rates especially of high income groups. The taxes on petroleum products and automobiles are greatly progressive and lead the overall distribution to progressive. However. taxes on small electric home appliances and taste products reveal regressivity. The consumption tax distribution in rural areas is shown to be regressive. This result is mainly because household Consumption survey delivered in rural areas focuses only on nondurable goods and excludes consumption data on durable goods such as automobiles. refrigerators. and TVs. Whose contribution to the total consumption tax revenue is very high.

목차

Ⅰ. 序論

Ⅱ. 資料와 方法論

Ⅲ. 稅負擔 實證分析

Ⅳ. 結論

參考文獻