개인소득세 및 사회보장기여금의 계층별 부담률：장기추이와 국제비교

This paper estimates the burden of personal income tax and social security contributions by income group (the top 0.01%, 0.1%, 1%, 5%, 10%, and the bottom 90%). The main findings are as follows. First, the burden of personal income tax progressively increases as the income level increases. However, the difference in burden among income groups has been decreasing during last 30 years. The burden has a rising trend except for the top 0.01% income group even with falling tax rate because of tax increase from bracket creep. Second, the burden in social security contributions regressively decreases as the income increases. It considerably offsets the progressivity of personal income tax in terms of income redistribution. Third, the personal income tax burdens in Korea and France are lower than those of Anglo-Saxon countries and have a similar structure in terms of progressivity. It may be caused by the expansive exemption system in both countries. In terms of social security contributions burden, France is much higher than Anglo-Saxon countries while Korea has risen to the level of Anglo-Saxon countries from a very low level.