소득 불공평성, 조세 누진성 및 소득 재분배 = Income Inequality, Tax Progressivity, and Income Redistribution

다국어 초록 (Multilingual Abstract)

This paper analyzes two issues of corporate income tax data of listed firms in Korea published since 1990s. The first one is about the intersections of the Lorenz or tax curves. Sykes et al.(1987) demonstrate that intersections of Suits-related tax curves are implicated by intersections of Kakwani-related Lorenz curves. The second one is about the relationships between income inequality, tax system, tax progressivity, and redistributive effect of taxation using their summary measures, i.e., the Gini coefficient, the total tax rate, the Suits index, and the Reynolds-Smolensky index, respectively.
According to the empirical result about the first issue, the tax curve crosses the proportionality line and the Lorenz curve for taxes crosses the Lorenz curve for income in 1993. Because of these intersections of curves, the Suits and Kakwani indices show the opposite signs. This implies the importance of checking whether the Lorenz or tax curves are intersecting.
The empirical results about the second issue based on regression and path analyses are as follows. The Suits index is affected significantly by the total tax rate and affects significantly the Reynolds-Smolensky index. The signs of their coefficients are both positive. This means that tax progressivity is positively associated with the total tax rate and the redistributive effects of taxation are also positively associated with tax progressivity. According to path analysis, the Gini index indirectly affects the Reynolds-Smolensky index via the total tax rate and the Suits index though there were no direct effects on the Suits or Reynolds-Smolensky indices.

국문 초록 (Abstract)

본 연구에서는 1990년대 이후 약 15년 동안 우리나라 상장기업의 법인세 자료를 이용하여, 조세 누진성과 관련된 두 가지 분석을 수행하였다. 첫째, Suits지수와 Kakwani지수의 상반된 부호와 관련된 곡선 교차 문제를 다루었다. 둘째, 조세 누진성과 소득 불공평성, 조세체계 및 소득 재분배와의 관계를 요약 지표인 Suits지수, Gini계수, 총평균세율, 그리고 Reynolds-Smolensky지수를 변수로 이용한 회귀모형과 경로모형으로 실증분석하였다.
첫째 주제의 결과에 의하면, 곡선 교차로 인하여 1993년에 Suits지수는 양이나 Kakwani지수는 음의 값을 보이고 있는 바, 누진성지수를 이용한 누진성 평가 연구에서는 곡선 교차 여부를 확인할 필요가 있다.
둘째 주제의 회귀분석 결과에 의하면 Suits지수는 총평균세율 및 Reynolds-Smolensky지수와 통계적으로 유의한 양의 관계를 갖는 반면 Gini계수와는 유의한 결과를 보이지 않는다. 그리고 경로분석 결과에 의하면, Gini계수는 총평균세율 및 Suits지수를 매개변수로 하여 Reynolds-Smolensky지수에 간접적인 영향을 미친다.

참고문헌 (Reference)

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