일제강점기와 미군정기의 세대간 회계: 세대간 형평성에 미친 영향을 중심으로

초록

We compute the retrospective generational accounts (RGA) of Korea for the Japanese colonial period (1910-1945) and the US military ruling period (1945-1948) and add this to RGA for the period after the establishment of Republic of Korea (1948) and forward-looking GA to compute the full-lifetime GAs (FLGA), which assess the value of net tax burden of lifetime for all the generations. Comparing the FLGA of all the generations born after 1913, we find the net tax payments of young age groups and future generations are much larger than those of old age groups and current generations. Therefore, the fiscal policy revisions to prevent the excessive tax burden of young age groups and future generation and to reduce their tax burden is needed.

키워드