소득과세가 인적자본의 형성에 미치는 영향: 일반균형분석
A General Equilibrium Analysis of Human Capital Taxation
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초록
본 논문에서는 우리나라의 현행 소득세제가 인적자본의 형성에 미치는 영향에 대해 평가하고자 한다. 방법론으로서, 정립된 일반균형모형을 이용하여 세제의 장단기 인적자본 축적효과에 초점을 맞추어 분석을 하고 있다 . 근로시간, 인적자본투자 시간, 인적자본의 활용, 물적자본과의 대체관계, 기간간 소비 및 여가와의 대체, 교육비의 민간지출 및 정부 보조 , 우리나라의 관련 과세체계 등 인적자본의 축적과 관련된 주요 요인들을 포괄하여 분석한다 . 주요 분석결과로서 본 모형의 가정하에서는 현행 소득세제로 인하여 소득세율이 1% 상승시 장기적으로 0.13% 정도의 인적자본 축적이 위축되는 것으로 나타났다. 향후 전면적인 포괄주의가 시행되고 주요 선진국의 세율 수준으로 이행할 경우 동일한 소득세변화에 대해 0.45% 정도로 인적자본이 위축될 것으로 분석되었다.
Abstract
This paper addresses the effect of income taxes on acquisition of human capital in the context of the Korean economy. While there are vast studies on the effect of income taxation on labor supply, research on tax effects on the formation of human capital has been quite rare, especially in the Korean economy context. The paper adopts a standard dynamic general equilibrium model to evaluate how the current tax system affects formation of human capital in the short and long runs, respectively. Our analysis incorporates the key variables into the model, such as work hours, human capital investment hours, substitution between physical and human capitals, intertemporal substitution of consumption and leisure choices, private vs. public education expenditures and the Korean tax system. Main results include the following: (i) For a 1% increase in income tax rates, human capital stock falls by 0.13% in the long run; (ii) if the economy adopts the income tax rates and system similar to those of developed countries, human capital acquisition falls sharply by 0.45%, which warrants caution in the discussion of income tax reforms.
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