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@article{ART002086008},
author={유지연 and SANGHEON KIM and Heontae Shin},
title={Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2016},
volume={26},
number={4},
pages={409-426}

TY - JOUR
AU - 유지연
AU - SANGHEON KIM
AU - Heontae Shin
TI - Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries
JO - Korean Society and Public Administration
PY - 2016
VL - 26
IS - 4
PB - Seoul Association For Public Administration
SP - 409
EP - 426
SN - 1225-8652
AB - Income polarization tends to have deepened around the world. Traditionally, the redistributive function of tax policy has been regarded as one of the main features of tax policies to mitigate income inequality. However, according to previous studies, as a result of analyzing the determinants of income inequality targeting developing countries, it shows that tax policy does not carry out an effective redistributive function, and income redistribution effect is also weak in Korea. Considering economic･policy･labor-sociological factors, this paper tries to analyze the redistributive effect of personal income tax focusing on OECD countries by using system GMM. The finding is that the personal income tax has a significant and positive effect on Gini coefficient, meaning that tax policy focused on personal income tax does not perform any income redistributive function. Finally, this paper suggests policy implications.
KW - Income Inequality;Tax Policy;Gini Coefficient;Personal Income Tax;system GMM
DO -
UR -
ER -

유지연, SANGHEON KIM and Heontae Shin. (2016). Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries. Korean Society and Public Administration, 26(4), 409-426.

유지연, SANGHEON KIM and Heontae Shin. 2016, "Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries", Korean Society and Public Administration, vol.26, no.4 pp.409-426.

유지연, SANGHEON KIM, Heontae Shin "Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries" Korean Society and Public Administration 26.4 pp.409-426 (2016) : 409.

유지연, SANGHEON KIM, Heontae Shin. Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries. 2016; 26(4), 409-426.

유지연, SANGHEON KIM and Heontae Shin. "Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries" Korean Society and Public Administration 26, no.4 (2016) : 409-426.

유지연; SANGHEON KIM; Heontae Shin. Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries. Korean Society and Public Administration, 26(4), 409-426.

유지연; SANGHEON KIM; Heontae Shin. Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries. Korean Society and Public Administration. 2016; 26(4) 409-426.

유지연, SANGHEON KIM, Heontae Shin. Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries. 2016; 26(4), 409-426.

유지연, SANGHEON KIM and Heontae Shin. "Impact of Personal Income Tax on Income Inequality: With a Focus on OECD Countries" Korean Society and Public Administration 26, no.4 (2016) : 409-426.