사업소득과 근로소득 과세의 공평성에 관한 실증연구

This study addresses the difference in tax rates between business incomes and earned incomes, connecting with the status of horizontal tax equity. The study also analysis the difference in horizontal tax equity by an analysis of the yearly horizontal tax equity improvements derived from the tax rate cut in 2002. For the process of analysis, the horizontal equity was analyzed by using the coefficient of variation on the taxation burden rates and the residual's coefficient of variation. The results of This study are summarized as follows. First, the differences in tax rates on business incomes was higher than earned incomes except for some groups. Second, the results of measuring the coefficient of variation and the residual's coefficient of variation was higher in terms of the income amounts, and averaged business incomes was higher in terms of the standard of assessment. In addition, Measured results showed diverses depending on group classification standards. Third, horizontal tax equity of yearly business and earned incomes, variations in incomes did not significantly affect the total amount of incomes. therefore, the increase and decrease of horizontal tax equity could not be judged by the tax rate reduction effect.