미국 연방정부 소득세제의 형평성 측정에 관한 연구

• 영문명: The Measurement of Equity in the US Federal Individual in come Tax
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 현진권(Hyun Jin-Kwon)
• 간행물 정보: 『재정논집』재정논집 제5권, 158~175쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.03.31

영문 초록

This paper shows the vertical and horizontal characteristics of U.S. federal individual income tax(1967-1973) with the S-index number that Berliant and Strauss developed. The income tax system treats each year as a separate and independent period. However, there is some concern about the equity of taxing each year’s income as a separate entity. With seven-year panel data, we obtain the income trends and the pattern of income dynamics of each taxpayer. And two income concepts are as a tax base: annual and seven-year average income. The horizontal and vertical equity measures are compared between them. Finally, we highlight the seven-year tax burden with the use of seven-year income and seven-year tax, which may be more representative analysis than the traditional annual approach.

목차

Ⅰ. 서론

Ⅱ. 형평성과 평생소득

Ⅲ. Berliant와 Strauss의 형평성 계수

Ⅳ. 경험적 결과

Ⅴ. 결론

〈참고 문헌〉