한국의 소득집중도 추이와 국제비교, 1976-2010: 소득세 자료에 의한 접근
Income Concentration in Korea, 1976-2010: Evidence from Income Tax Statistics
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초록
이 논문은 소득세 자료를 이용하여 1976-2010년간 한국의 소득집중도에 관한 새로운 지표를 제시한다. 이를 통해 다음의 사실을 새롭게 밝혔다. 첫째, 우리나라의 소득집중도는 1970-90년대에 걸쳐 비교적 낮은 수준을 안정적으로 유지해 왔다는 점, 둘째, 외환위기 이후 10년간에 걸쳐 소득집중도가 급속히 높아졌다는 점, 셋째, 최상위층으로 갈수록 소득 비중이 더 빨리 늘어났다는 점, 넷째, 국제비교를 해 보면, 1990년대까지는 유럽 일본형의 비교적 낮은 소득집중도를 유지해 오다가 최근 급속히 영미형으로 접근하고 있으며 현재에는 그 중간의 위치에 있다는 것이다. 나아가 가계조사에 의거한 소득분배 지표가 소득불평등도를 과소평가하는 편향이 있으며, 종래의 지표를 재검토할 필요성을 제기하고 있다.
Abstract
This paper presents new homogeneous series of top income shares from 1976 to 2010 in Korea using income tax statistics. Total personal income is estimated from national accounts of the Bank of Korea. Top income shares are obtained from income tax statistics and Pareto interpolation. Based on these estimates significant findings include the followings: (1) Income concentration remained low and stable from the 1970s to the 1990s. (2) It increased rapidly for ten years after the financial crisis in 1997. (3) The higher the rank on income ladder to which an income group belongs, the more rapidly it gains income share during those ten years. (4) From international comparative perspectives, the income concentration of Korea was low, which is similar to those of Continental Europe or Japan. However, it has been rapidly approaching to higher level of English speaking countries, and now stands in between the levels of two groups. This paper also compared income tax statistics with household survey data, which shows a strong possibility that existing income distribution indices of the Korea National Statistics Office based on household surveys may significantly underestimate actual income inequality.
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