통합소득 100분위 자료를 이용한 소득세 실효세율 및 감세 귀착효과 분석

Abstract

This paper analyzes the effects of income tax reduction policy during the Lee Myung-bak Administration through the National Tax Service's percentile consolidated income data 2007~2011. These data show the percentile profile of the sum of earned income and general income with eliminating duplications. The main results are as follows. First, Korea's income tax has progressive rate structure, but its effective rate diminishes rapidly at the very high-income bracket and remains very low level below the middle-income class. Second, two thirds of income tax reduction benefits go to the rich less than a fifth of total income earners. Third, before- and after-tax Gini coefficients show that income distribution deteriorates badly during 2007~2011 and the re-distribution effect of income tax is very small.