노동소득과 자산소득의 과세형평성에 관한 연구
Equity in the Taxation of Labor and Asset Incomes
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본 논문은 노동소득과 저축, 주식, 부동산 등 다양한 자산소득간의 과세형평성을 분석한다. 최근의 최적과세 이론은 자본소득에 대한 양(+)의 단일세율 과세를 지지한다. 과세수준의 결정에 있어서 거시경제적 안정성에 대한 고려도 제시한다. 한국의자산소득에 대한 과세수준은 대체적으로 노동소득에 대한 과세수준보다 높다. 자산소득간 과세격차도 상당한 것으로 나타났다. 구체적으로 배당소득에 대한 세부담이상당히 높은 반면 장기투자자산인 주택에 대한 세부담은 매우 낮다. 가구 자산구성을 감안한 자산과세의 재분배효과는 소득구성 효과 등으로 인해 미미하게 나타났다. 자산소득 유형에 따른 지나친 과세격차 축소와 함께, 노동소득 과세와의 관계를 감안한 과세 정책 검토가 필요하다.
Abstract
This study analyzes the equity in tax burden between labor income and asset income from savings and various forms of asset. The optimal taxation theory supports the validity of capital income taxation. Consideration should be given to macroeconomic stability and the theory supports a single tax rate approach to asset incomes. The estimated tax burden by asset income type and income level is generally higher than labor income in Korea, and the gap among asset income taxes is also found to be significant. We need to moderate high tax burdens and narrow the taxation gap among assets. In particular, the level of taxation on housing investment is very low and needs revision. The redistribution effect at the household level due to taxation of asset income was not significant.
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