우리나라의 소득세제의 변화와 세수탄력성의 관계

Abstract

The reform of the taxation system that started in 1988 had as its goals fairness of the tax burden between industries (business, labor) and the expansion of deductions and tax reduction. The expansion of labor deductions was used as a means to correct the unfairness of the tax burden between industries and was connected with the upturn of the ceiling of the minimum taxable amount of income for wage earners. Also, the tax rates were simplified, so the structure of tax rates which was previously 16 steps was reduced repeatedly from 1983 to 1988, resulting in 4 steps in 1996. Such expansion of deductions and the reduction of the structure of tax rates changed the tax receipts elasticity, which had an effect on the ability to supply tax revenue from income tax. The elasticity has a deep connection with the system of income tax, such as the deduction system and the tax rates structure, so it needs to be assumed whenever the taxation system is reformed. However, the existing studies consider the structure of income tax and assumes elasticity, so it has analytic limitations about how changes of the taxation system has an effect on elasticity. Accordingly, this study measures the effect of the reform of the taxation system and verifies the relationship of elasticity and the structure of tax rates through assumption of elasticity, dividing between labor income earner and business income.