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우리나라 조세제도의 고용효과 분석

Employment Effects of the Korean Tax System

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참고문헌

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주제분류경제학

초록

다양한 재분배 정책의 실시를 위해 조세부담이 상승할 것으로 예측된다. 이러한 시점에서 본 논문은 우리나라 조세제도가 고용에 어떠한 영향을 미치고 있는지를 실증분석하고 있다. 조세제도가 고용에 영향을 미치는 경로에 대해 국내외 연구를 서베이한 후, 세부 주제별로 분석한다. (i) 먼저 소득세제가 경제활동참가에 미치는 영향을 노동패널자료를 이용하여 살펴본 후, (ii) 국제간 자료를 이용하여 법인세의 고용효과에 대해 논의하며, (iii) 마지막으로 일반균형모형하에서의 고용효과에 대해 살펴본다. 분석결과로부터 얻은 시사점 중에서 주목할 만한 것은, 경제활동참가의 한계선에 위치한 개인․가구에 대한 경제의욕을 저하시키지 않는 방향으로 재정․세제가 운용될 필요가 있다는 점이다.

Abstract

Implementation of various redistributive policies imposes high tax burden in recent years. In light of this, this paper performs an empirical analysis of the employment effects of the Korean tax system. Beginning with a survey of the literature on tax and employment, we look at the following three issues. First, using the KLIPS data, we analyse the income tax effect on the labor force participation rate. Second, using the international data on corporate taxes and employment, we also conduct an analysis of the corporate tax effect. Last, using a general equilibrium model, we examine the general equilibrium effects of key taxes. The overall results suggest the importance of the workers at the margin of labor market participation who are mostly affected by the recent tax reforms.

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