소득계층별 교육-복지지출 행태 및 정책효과 분석

초록

This paper evaluates redistributive effects of education- and welfare-related policies by income deciles in Korea, focusing on welfare policies such as income deductions for education and medical consumption expenditures, tuition assistance programs, and other direct government transfers to households. We use the Annual Report of Household Income and Expenditure Survey from the Korea National Statistical Office during 1979-2010 periods to estimate detailed consumer expenditure patterns by income deciles. The main empirical results that we find are as follows: First, the inequality of income distribution is increased by current income deductions for the education- and medical consumption expenditure categories, which implies that these polices makes the personal income taxation less progressive. Second, the proposed sliding scheme for education subsidy programs could help provide more equitable education for low-income families than the flat scheme across income levels, and the former would be more desirable than the latter for redistribution aspects. Third, the current public benefit programs by government transfer to households are evaluated as effective redistribution tools for targeted groups such as low-income families. These results indicate that government welfare programs such as direct compensation payments, price support and tax exemptions for low-income households should be well devised and more targeted for the purpose of redistribution.

키워드