근로소득세의 재분배효과와 누진도 분해: 2009～2015년 - 소득세 공제 제도의 역할을 중심으로 - = Redistribution Effect and Progressivity Decomposition of Personal Income Tax

다국어 초록 (Multilingual Abstract)

This study developed an income tax estimation model based on KLIPS during 2009-2015, which in turn analyzed the effect of complicated interactions among the components of the tax system, tax rates and deductions, on the income redistributive function of personal income taxation(PIT) and its progressivity. The main implications of this study are: First, The reduction in the amount of income tax deduction from the taxation reform in 2014 has narrowed the gap between the pre-tax income and the tax base, which greatly reinforced the progressivity of the tax rates and the wage and salary income credit, and further reinforced the total progressivity of PIT. The problem that the progressivity of deduction for wage income has been reduced since 2014, needs to be improved through further review. Second, Evaluation and reform of the taxation system needs to be carried out very carefully, taking into account the progressive degree of the deduction amount itself, rather than simply focusing on the redistribution effect of the taxation. Because, basically, the income tax deduction system is relatively advantageous for the high income people, even though the deduction is progressive. If any of the current tax deductions is abolished, the redistributive effect of tax will inevitably be extended, regardless of its characteristics(regressive or progressive). Thus, when it would be reformed against the deduction which the amount of it was regressive, policies to improve the redistribution effect of the tax could be made more efficiently. In this context, a detailed review is needed of the deductions involved in the social insurance and savings categories.

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