Nak-Nyeon Kim (김낙년)
우리나라 생산 및 수입세의 재분배 효과
This study estimated the redistributive effect of these taxes by combining data on production and import taxes from the Input-Output tables and the Household Income and Expenditure Survey in 2015. This data is more comprehensive than that used in previous studies, including product taxes (VAT, Individual Excise Tax, Liquor Tax, Tobacco Consumption Tax, Transportation-Environment-Energy Tax, Customs, Education Tax, etc.) that span national and local taxes, as well as other production taxes and subsidies. According to the results, the tax burden by income decile increased monotonically toward the lower decile, showing a more pronounced regressivity than previous studies. The redistributive effects of tax on each consumption item (group) was decomposed into factors of progressivity and tax size. In the case of non-processed food products exempted from VAT, the distribution margin or tax imposed on intermediate goods was passed on to the final consumer, which, contrary to the intention of the policy, worsened income distribution. Cigarettes, alcoholic beverages, and oil, etc., which were levied high tax rates to internalize negative externalities, worsened income distribution, and the two goals were found to be in conflict. Taxation on automobiles seems to have improved the distribution of income, but considering the re-ranking, where the income ranking before and after taxation is reversed, the result is the opposite. In the presence of re-ranking, the existing factor decomposition method loses its explanatory power. As a supplementary index, the marginal contribution (MC) of each tax to income redistribution was calculated and compared.