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개인지방소득세 세율구조의 특징과 개선방향

Korea's Local Personal Income Tax Progressivity and its Properties

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초록

본 논문은 최적조세이론에 기초하여 현행 개인지방소득세 세율구조에서 최고세율을 올리거나 최저세율을 낮추어 기존의 국세 소득세의 누진성을 더욱 강화하려는 시도는 사회후생의 측면에서 지양되어야 하고, 오히려 그 반대로 개인지방소득세율의 누진성을 낮추는 것이 사회후생을 제고시키는 최적세율에 가까워지는 방향이라는 점을 보여준다. 즉, 미국과 같은 자유주의 복지모델과 스웨덴과 같은 사민주의 복지모델 중 어떠한 방향으로의 개혁이든지 우리나라의 현재 최저구간세율의 인상은 불가피한 측면이 있고, 최고구간세율의 인하와 함께 고소득층의 조세회피를 방지할 수 있는 특단의 대책 마련이 사회후생증진에 필수적이라는 점을 실증적으로 밝힌다. 결과적으로 국세 소득세율이 현행대로 유지된다면 개인지방소득세 세율구조를 단일비례세율로 전환하는 것이 사회후생을 보다 더 높일 수 있다. 지금까지 선행연구들은 주로 개인지방소득세의 누진세율구조가 응익원칙에 부합하지 않고 그 세원이 수도권에 집중되어 있어 지역간 재정격차를 악화시킬 수 있다는 두 가지 문제점을 들어 개인지방소득세의 세율구조를 단일비례로 전환할 것을 주장하였다. 여기에 본 연구는 사회후생극대화 최적세율이라는 관점에서 개인지방소득세율의 누진구조를 비례세율에 근접하는 방향으로 개선해야할 또 하나의 근거를 제시하고 있는 것이다.

Abstract

This study derives optimal local personal income tax (LPIT) rate for Korea's top income bracket by extending Piketty and Saez (2013)'s optimal income tax model where there is no LPIT by subnational governments. Comparing optimal LPIT's across Korea, the United States, Sweden, and Canada, it sheds light on the unique properties with Korea's current LPIT progressivity. When Korea pursues fundamental reforms of its LPIT system to follow any of these other countries, it should reduce the LPIT progressivity in order to increase its social welfare as a whole.

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