개방화와 조세정책의 재분배 효과

초록

We attempt to investigate the macroeconomic and the redistributive effects of the tax reforms in the globalized economy, using a general equilibrium model. Our policy simulation shows that the redistributive effects of the tax reforms, which raise the progressivity of tax rates, are limited in the globalized economy, On the other hand, the reduction of capital income tax burden, the reduction of the progressivity, and the reinforcement of proportional taxation are found to improve income and consumption across all the income classes, even though the income distribution is a little deteriorated, due to the fact that their improvement effects tend to be larger for the higher income classes. However, the social transfer programs with targeting groups accompanied by the tax reforms are found to improve the income distribution without serious deterioration of macroeconomic variables.

키워드