2014년 근로소득의 분배구조 및 실효세율 분석- 소득세제의 합리적 개편을 위한 제언 -

Abstract

Government has provided detailed data on the labor income and taxes to theNational Assembly during the 2014 year end tax adjustment process. This articleanalyze these data focusing on the distribution of labor income, the effective taxrate, the rato of tax exempt earners, and the effects of changes in income taxdeduction. It finds several inconvenient facts. First of all, the median income isonly 22.9 million won, which means a very large number of wage earners get verylow income. Also the ratio of tax exempt earners goes to almost half and theeffective tax rate is very low. The change of income tax deduction results in higher effective tax rate on thehigh income earners, which enhances the vertical equality of tax system as usuallyexpected. While coping with the so called ‘tax bomb’ disputes, however, the distortionof income tax system gets much deteriorated by the ratio of tax exempt earners goingdoubled as well as unnecessary tax deductions allowed to the high income earners. To resolve these problems, we can say it imperative to streamline the recognition oftaxpayers by revealing more information regarding income and taxes.