소득세의 과표구간 상승효과의 추정과 영향 분석

성명재 한국재정학회 2024 재정학연구 Vol.17 No.4

This paper estimates the effects of bracket creep of personal income tax (PIT) induced by the increase in nominal income driven by inflation in Korea. Besides the change in nominal income induced by inflation, real income increases and relative income distribution changes over time. All of these factors yield fiscal drag through increased tax base, unless indexation devices are not embedded in PIT. Counter-factual analyses are employed by indexing all deductions and tax brackets of the PIT to the Consumer Price Index (CPI) in order to identify bracket creep from fiscal drag. The bracket creep consists of two parts: the shift from the zero-rate bracket to the lowest positive-rate bracket and the shifts from the lower to upper brackets. The empirical analyses using NaSTaB 2014 and 2022 data sets find that the bracket creep from the zero-rate to the lowest positive rate bracket is not large and, instead, that the movements of tax base from the lowest bracket (tax rate of 6%) particularly to the next two adjacent upper brackets (15% and 24%) are dominant over all effects. The fiscal drag induced by all source of increases in income including changes in the taxable income distribution does not only increase the PIT revenue but also reinforce its income redistributive effects by 0.8%p from 3.5% to 4.3% between 2014 and 2022. Of these, 0.1%p increase is induced by the change in the PIT Law between 2014 and 2022. A decomposition analysis finds that the redistributive effect is induced by inflation, that is, bracket creep (0.4%p), by the real income increase (0.5%p) and by the change in taxable income distribution (-0.2%p).

주거실태조사를 통해 본 경기도의 소득5분위별 균등화 생활비와 가처분소득·총자산·주거비와의 관계 분석

박재운(Park, Jae-Un),김현욱(Kim, Hyun-Wook) 韓國不動産學會 2013 不動産學報 Vol.53 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to figure out the biannual trends of interdependency by gender and educational background of equalized living cost and disposal income, total asset. debt. equalized housing expenses in Gyeog-gi province by householder's income bracket of national residence surveys. (2) RESEARCH METHOD This study was focused on the trends of amounts and compositions by income brackets in equalized living cost and disposal income, total asset, total debt, equalized housing expenses by gender and by educational background of householders. And regression method was used in order to confirm these trends. (3) RESEARCH FINDINGS Major findings of this study are as follows; First, the compositions of equalized living cost and housing expenses to the equalized disposal income were much higher by the householders of low-level income brackets rather than by high-level income brackets. And the summation of living cost and housing expenses by the householders of low quartile income bracket come close to total disposal income. Thus, they relatively do not have the opportunities of saving and accumulating asset compared with high income earning householders. Second, the level of living and housing cost by male householders is much higher than that of female ones at all income brackets regardless of each educational background. Third, the size of net asset by female householders of high-level of education background become smaller relatively and proportionally than that of male. 2. RESULTS Therefore. Gyeong-gi province needs to have the economic welfare policies for the householders of low quartile income brackets such as more creation of jobs, enlargement of decent job and employment. establishment of female labor safety, and easing of income discrepancy by gender. by educational background, etc.

고소득층 여성의 의복구매행동특성에 관한 연구

장성옥(Seong Ok Jang),이은경(Eun Kyung Lee) 한국복식학회 2001 服飾(복식) Vol.51 No.1

This study gives information for the enterprise to map out a positive marketing strategy and facilitate a new product development by researching and analyzing the specific character of the high income woman-brackets. In order to do that , based upon the materials of the National Statistical office, I made a selection of the high income brackets, subdividng their scholastic ability into four sets. The subject of the study was the women from twenties to sixties among customers of a high class dress shop in Taejeon. I made up 600 questionnaires for them, using 441 of these for the statistical analysis and making available the correlation analysis, the primary factor analysis, and χ^2-test. This study is classified into the type of women customers` purchasing clothes who are the high-income brackets, intended to study a special quality of purchasing according to income. 1. The purchasing manner of the high-income brackets customers is exposed the luxurious vain purchasing manner, the rational reasonable manner, and idiosyncrasy individual manner in order. 1) The consumer of the high-income brackets in general prefer to a high class clothes. In the contrast, low-income brackets prefer to rational reasonable consumption in spending money on clothes. 2) The favorite consumption manner of the high income brackets is the luxurious vain purchasing manner. This consumption values the more symbolic means the things show than owing the goods. 2. The higher standard of education and younger tends to be high in the luxurious, vain purchasing. 3. The unreasonable purchasing show an high irrelation at the impulse buying and self-satisfaction. 4. Self-satisfaction shows the highest interrelation than any other variations in the concern of clothes. 5. The symbolic images which exerts an influence upon purchasing manner are the notable elements of constituting as growing older. 6. The high standard of education prefers to the rational resonable purchasing, but on the other hand shows a high rate at the unreasonable individual purchasing manner.

부산지역 소득5분위별 가구주 성별 학력별 균등화 생활비와 주거비,가처분 소득의 관계 분석

박재운 ( Jae Un Park ),김호범 ( Ho Beom Kim ) 한국경제통상학회 2013 경제연구 Vol.31 No.2

The objective of this study is to figure out the biannual trends of interdependency of equalized living cost and disposal income, housing expenses by householder`s five income bracket of Busan region. Major findings of this study are as follows; First, the growth rates of living cost and housing expenses were faster by low-level income bracket rather than by high-level income brackets. Second, the level of living and housing cost by male householders is much higher than that of female ones at all income brackets regardless of each educational background. Third, the size of total asset by female householders of high-level of education become smaller relatively and proportionally. Lastly, the degree of income earnings by householders of Busan region was much lower than that of national average at all income levels except for first quartile of income brackets. Therefore, Busan region needs to have the economic welfare policies such as enlargement of decent job and employment, establishment of female labor safety, and easing of income discrepancy by gender, by educational background, etc.

한국의 세대 간 소득이동성에 관한 연구

최은영(Eun Young Choi) 고려대학교 미래성장연구소 2015 미래성장연구 Vol.1 No.1

본 연구는 한국노동연구원의 한국노동패널자료(KLIPS)를 이용하여, 부모세대 가구자료와 자녀세대 가구자료를 횡으로 연결한 886개 가구 쌍의 표본을 설정하였다. 분석방법은 전이행렬(Transition Matrix) 및 분위회귀분석(Quantile Regression)을 사용하였다. 분석결과, 첫째 세대 간 소득계층의 대물림 현상이 발생함을 확인하였다. 둘째 부모소득과 자녀소득의 강한 상관관계로 인해 한국의 세대 간 소득이동성이 낮아질 가능성을 확인하였다. 셋째 부모직업이 임금근로자이거나 정규직일 경우에 자녀소득에 있어서 부모소득의 영향력이 존재할 가능성이 있었다. 넷째 분위회귀분석에서 소득상위(0.75)분위의 자녀는 부모소득의 영향력이 상당히 큰 것으로 나타났다. 이는 부모소득이 높아질 때, 상위분위에 있는 자녀소득 역시 증가할 수 있음을 시사한다. Using Korean Labor & Income Panel Study(KLIPS) of Korea Labor Institute, this study analyzes the intergenerational income mobility with the transition matrix and quantile regression analysis. It builds intergenerational data of parent-child household pairs and analyzes by using 886 household samples. The result shows that, first, the income levels were inherited to the next generation. Second, the strong correlation between the income of the parents and that of children is likely to decrease income mobility between generations in South Korea. Third, when the parents are wage workers or permanent employees, the income of the parents can influence the income of children. Fourth, in quantile regression analysis, children with a high level of income(0.75) has strong influence on the income of the parents. Therefore it suggests that, when the parents income increases, high-income children can also increase income.

서울시 소득계층별 주택유형과 점유형태 선택요인 분석

남진(Nam, Jin),김진하(Kim, Jinha) 한국도시행정학회 2015 도시 행정 학보 Vol.28 No.2

The purpose of this study is to identify the distribution of household characteristics and housing stock managed by life zones in Seoul and to isolate the factors that influence housing choice based on income brackets. The results of this analysis confirm the following details. First, the total number of households in Seoul is 350 million. Single or two-person families compose 46.7% while three or more families compose 53.3%. Second, the total number of houses in Seoul is 2.52 million, within that 160,000 are single-family homes and 700,000 are multi-family homes. The remaining 1.48 million consists of apartment housing. The data reveals that 42.5% of houses were owned, 32.9% were Zeonse, and 24.6% were rented households. Third, the results of this analysis based on income brackets suggest the following residential selection factors. House buyers are larger the higher the probability of selecting an apartment house charter. In addition, greater the income and assets were found to have a significantly higher probability of selecting APT-zeonse. Furthermore, if a female was the head of a household with no spouse or alone, then in low income circumstances with the options of APT-rent, multi-housing rent or apartment-rent, the probability of selecting the rent was higher. Moreover, shorter commuting times between single-owner, single-rent, and multi-housing rent suggested that the probability was to choose rent.

GARCH 모형에 의한 연령별 소득계층별 국민의료비 수급 분석

이현재(Hyun-Jae Rhee) 한국콘텐츠학회 2015 한국콘텐츠학회논문지 Vol.15 No.12

본 연구는 국민의료비의 재원별 공급 분석뿐만 아니라 수요를 결정하는 주요 요인인 연령별과 소득계층별을 동시에 고려한 모형을 설정하고 GARCH 모형을 활용하여 실증분석을 수행하였다. 실증분석 결과에 의하면 포괄적인 형태의 의료보험제도는 보장성이 양호하게 구축되어 있지만, 연령별 및 소득계층별 지원정책을 보다 구체화해야 하는 것으로 나타났다. 그리고 잠재적 취약계층을 지원하기 위해서는 민간재원을, 취약계층을 지원하기 위해서는 공공재원의 확충이 필요한 것으로 분석되었다. 즉, 이와 같은 재원별 확충의 우선순위를 통해 국민의료비 지출의 효율성을 제고할 수 있는 것으로 나타났다. 인구 고령화와 관련해서 살펴보면 보건정책이 적절하게 대응하고 있는 것으로 분석되어, 노인보건의료 관련법이나 노인장기요양보험 등이 양호하게 운용되고 있는 것으로 분석되었다. This study aims to examine primary determinant for medical expenditure depending on different age and income brackets. The age and income brackets are simultaneously taken into account for a forming of structural models, and GARCH methodology is utilized in analyzing the model. Empirical evidence reveals that no matter how general medical care system is appropriately operated, medical expenditure is vulnerable in taking care of potential socially-disadvantaged class and the group of catastrophic medical expenditure as long as the age and income brackets concern, simultaneously. It signifies that more elaborately designed medical-related policy seems to be established to improve its effectiveness. On the contrary, ageing society is comparatively well-treated by public health law and act on long-term care insurance for the aged.

영구임대주택 문제의 실태와 원인 : 대구지역을 사례로

강현구 경북대학교 사회과학대학 지리학과 2003 地理學論究 Vol.- No.23

본 연구는 도시저소득층의 주거문제 해결을 위해 등장한 영구임대주택이 입주민의 참여와 자치권의 제한, 소득수준을 고려하지 않는 주거비부담체계, 공간적 분리와 사회적 단절의 심화, 건물에 대한 체계적인 관리의 부재 등에 의해 원래의 정책적 목표가 상실되는 원인을 대구지역의 구체적 사례를 중심으로 분석한 것이다. This paper shows that the cause of losing an original aim of the public housing policy that appeared for the solution of the low-income bracket's housing problem is happened by the limit of participation and autonomous right, housing expense that doesn't consider and income level, separation from both spaces and social alienation, and the neglet of public housing centering around the concrete cases in Daegu.

근로장려세제의 운영평가와 개선방안

이태정 ( Tae Jung Lee ) 한국세무회계학회 2013 세무회계연구 Vol.0 No.37

소득양극화와 부의 편중에 따른 계층 간의 갈등을 해소하기 위해서는 저소득층의 빈곤 문제를 해결할 수 있는 다양한 복지 정책과 조세 지원이 필요하며, 근로장려세제의 도입과 시행은 이러한 점에서 중요한 의의를 갖는다. 본 연구에서는 근로장려세제가 도입된 지난 4년간 근로장려금의 신청과 지급현황을 분석하여 시행 결과 나타난 문제점과 개선방안을 제시 하고자 한다. 근로장려금의 신청 자격은 배우자 및 부양자녀, 총소득, 주택유무, 재산 등에 대해 세부적으로 규정하고 있으며, 각각의 조건을 모두 충족하는 근로자 및 사업자(보험모집인, 방문판매원)가 대상이 된다. 2012년 근로장려세제 개정으로 수급 대상자가 확대되었는데, 부양자녀 수와 소득금액에 따라 지급액이 달리 규정되면서 증액되었고, 사업소득자중 보험모집인과 방문판매원도 근로 장려금 지급대상이 되었다. 또한 신청자 본인이 60세 이상인 경우에는 부양자녀가 없는 경우에도 지원 자격이 주어졌다. 본 연구에서 제시한 근로장려세제의 개선안은 다음과 같다. 첫째, 신청 자격에 대한 보완이 요구되는데, 소득 기준 금액을 최저생계비를 반영할 수 있도록 ‘최저생계비의 일정 수준 미만인 경우’로 설정하는 것이 합리적이며, 재산 요건도 부채를 차감한 후 납세자 개개인의 순자산을 기준으로 신청 자격을 변경하는 것이 합리적이라고 본다. 둘째, 근로장려금은 저소득층에 대한 생계비 지원이라는 복지정책적인 의미가 우선하기 때문에 압류나 체납세액에 충당하지 않는 제도적인 개선이 필요하다. 셋째, 근로장려금의 지급과는 별도로 젊은 세대에 대한 직업 교육과 자녀 양육 등에 대한 다양한 지원방안을 도입하여 이들의 가난이 세대를 넘어 대물림되는 일이 없도록 방지하여야 할 것이다. To solve the Economic polarization and social conflict, welfare policies and tax breaks are needed. For this puopose, enforcement of EITC is meaningful. This paper seeks to examine problems which arise in the implementation of the EITC in Korea and measures to address them. The qualification to apply the bounty on working is a spouse?children?gross income? house?asset, each factor has to be satisfied. At the year of 2012 the law of EITC changed, so more people take the bounty on working. The worker who has many children takes more money, The old worker who is over 60 takes the bounty on working without child. Insurance salesman and door-to-door salesman has the qualification to apply. The improvement policy of EITC are summarized as follows. First, the income standard as the qualification to apply the bounty on working should be changed “in specific case under minimum cost of living”, and the asset standard should be changed net asset. Second, the bounty on working is welfare policy, so it should be payed without appropriation like seizure and tax arrears. Third, In a separate decision, the government prepare tax support for the young lower income bracket worker through vocational education and parenting support.

개인연금법 제정(안)에 관한 연구

고재성 ( Go Jae-seung ) 한국연금학회 2017 연금연구 Vol.7 No.1

The private pension saving introduced by the article 86 of restriction of special taxation act in 1994 has been revised while focusing on a tax benefit by suppliers such as banks and insurance companies. A financial company has actively created a new pension scheme due to a tax revision but lacked the effort of the management of existing pension. The subscribers of pension are enrolled by a current tax benefit or the a piece of advice or recommendation of the sales channel rather than preparation for aging society. So the subscribers have canceled the middle way of contract and failed in preparation for aging society. That`s why the government announced the enactment of the private pension Act in May of 2016 to manage more effectively life savings with focusing on the subscribers of pension. The enactment of the private pension Act includes main issues about the enlargement of the scope of private pension scheme, the introduction of personal pension accounts and the task and responsibility of pension providers. The enactment of this act will provide a chance to create effective management system but will not help 50s preparing for retirement and the low-income bracket. The private pension act does not seem to have a social responsibility for overcoming the crisis of low birth rate. This study explains the needs of the enlargement of a tax deduction for people preparing for retirement, a rise of a tax refund rate for the low-income bracket and personal pension subsidies for children in order to rise the birth rate.