소득불평등성, 누진성, 소득세집중도 및 사회후생에 대한 통합적 고찰

• 영문명: An Integrated Analysis on Income Inequality, Tax Progressivity, Concentration Coefficient for Income Tax, and Social Welfare in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 김준영(Jun Young Kim) 임병인(Byung In Lim)
• 간행물 정보: 『재정논집』재정논집 제15권 제1호, 110~130쪽, 전체 21쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.08.31

영문 초록

The purpose of this work is to develop the new measure of the after tax income inequality by introducing the explicit value judgement of income distribution in asociety, i.e., the equal marginal sacrifice principle. The newly derived I-index estimates the income inequality in terms of after-tax income. From this index of income inequality, the composite index of the progressivity of income tax is proposed. The new index of income inequality is linked into the social welfare function. The discussion of this paper is progressed toward the integrated approach of inequality, tax progressivity, and social welfare. By using the data on Family Income and Expenditure in Korea, new indexes of income inequality and tax progressivity are estimated, and the social welfare after income tax is measured during the period of 1991-1996. In Korea, the income tax progressivity increased according to the estimates of two composite indices and then after-tax income inequality on the basis of the I-index reduced, implying that after-tax income distribution in Korea has improved for five years. Also after-tax social welfare increased greatly during the five years. These estimated results are quite different from the previous ones in particular based on the Gini measure.

목차

Ⅰ. 서론

Ⅱ. 세후소득불평등도, 소득세누진성, 소득세집중도 및 세후사회후생함수 도출

Ⅲ. 한국의 소득불평등성, 소득세의 누진성, 소득세집중도 및 세후사회후생 분석

Ⅳ. 결론

[參考文獻]

[부록] 1991년과 1996년의 면세점 비교