기타보고서
Analysis of Net Tax Burden in Korea: Evidences from HIDS Data
- 연구책임자
남상호
- 발행연도
2014
- 페이지
85
- 보고서 번호
2014-13
Contents
Executive Summary 1
CHAPTER 1
Introduction 5
1.1 Motivation 7
1.2 Objevtives and Organization 8
CHAPTER 2
Summary of Previous Literatiure 11
2.1 Analysis of Pure Public Goods 13
2.2 Summary of Previous Literature 17
2.3 Tax-Benefit Model 21
CHAPTER 3
Data and Methodology 19
3.1 Analysis of the Distribution of Tax Burden 28
3.2 Analysis of the Distribution of Benefits 36
CHAPTER 4
Analysis of Net Tax Burden 51
4.1 Analysis of the Tax Burden by Income Decile 37
4.2 Progressivity and Horizontal Equity of tax 40
4.3 Analysis of Net tax Burden 41
CHAPTER 5
Summary and Implications 67
5.1 Summary of Findings 69
5.2 Implications and Future Direction 71
Reference 75