Distributional Effects of Personal Income Taxation in Korea

Kwang Soo Cheong

Chapter 8 in The Distributional Effects of Government Spending and Taxation, 2006, pp 202-243 from Palgrave Macmillan

Abstract: Abstract Fairness in income distribution is a basic command of social justice, and redistribution in accordance with tax equity is an important statutory function of the income tax system. Also, an empirical study of the redistributive effects of the system is an important undertaking. It can provide useful policy implications for tax reforms as well as a valuable assessment of the tax system in relation to equity principles. Relating to this, investigations were made of various equity consequences of personal income taxation in Korea, and this chapter summarizes the findings.

Keywords: Income Share; Horizontal Equity; Equivalent Household Income; Horizontal Inequity; Vertical Equity (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-37860-5_8

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DOI: 10.1057/9780230378605_8

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