재정패널을 활용한 우리나라 조세재정정책의 누진도 분석

초록

This paper estimates the progressivity of household net tax burden using the National Survey of Tax and Benefit (NaSTaB). To this aim, I define household disposable income as household income plus transfer benefits minus taxes, and regress log household disposable income on log household income to estimate the household net tax function. The estimated progressivity of household net tax burden is 0.214 over the 2010-2018 period, while year-by-year esimtates for the progressivity increased by about 30% over the same period. I find that most of the increase in the progressivity of household net tax burden is attributable to changes in transfer benefits, especially to the old. Excluding those 65 years and older, taxes are more responsible for the rise in the progressivity than transfer payments.

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