기타보고서
The Effects of an Aging Population on Personal Income Tax Revenue in Korea - Evidence from a dynamic microsimulation
- 연구책임자
Jayee Ko · Hyukjin Kwon
- 발행연도
2015
- 페이지
94
- 보고서 번호
Working Paper 2015-09
CHAPTER 1
Introduction 1
CHAPTER 2
Literature Review and model development 7
1. Established literature and its limits 9
2. MMESP Overview 15
3. K.Sim: Basic structure and simulation process 29
CHAPTER 3
Validation test of resulting estimates 37
1. Validation test of income distribution estimates 41
2. Testing the validity of income tax estimates 53
CHAPTER 4
Long-term forecasts on income taxes: population
aging and increasing pension income 53
1. Baseline forecasts 55
2. Income tax revenue forecasts based on adjustments to tax
brackets 59
3. Rising National Pension contribution rate and the income
tax revenue forecasts 65
CHAPTER 5
Conclusion 71
References 79
Appendix 83
Introduction 1
CHAPTER 2
Literature Review and model development 7
1. Established literature and its limits 9
2. MMESP Overview 15
3. K.Sim: Basic structure and simulation process 29
CHAPTER 3
Validation test of resulting estimates 37
1. Validation test of income distribution estimates 41
2. Testing the validity of income tax estimates 53
CHAPTER 4
Long-term forecasts on income taxes: population
aging and increasing pension income 53
1. Baseline forecasts 55
2. Income tax revenue forecasts based on adjustments to tax
brackets 59
3. Rising National Pension contribution rate and the income
tax revenue forecasts 65
CHAPTER 5
Conclusion 71
References 79
Appendix 83
