Earticle

본 연구는 기초연금제도의 도입과 확대가 노인가구의 빈곤감소와 소득분배개선에 얼마나 영향을 주었는가를 노인가구유형에 따라 분석하였다. 이를 위해 기초연금 도입 이전인 2013년과 도입 이후인 2016년 및 2019년도의 가계 동향조사를 비교·분석하였다. 분석결과는 다음과 같다. 첫째, 노인가구주 가구의 소득은 비교년도 동안 증가세를 보였으 며 공적이전소득 또한 증가하였다. 둘째, 노인가구유형별 빈곤율 비교에서는 노인단독가구의 높은 빈곤율을 볼 수 있다. 정부의 빈곤완화 정책 효과분석은 모든 노인가구에서 긍정적으로 나타났으며 특히 노인부부가구의 경우 가장 두드러지 게 나타나고 있다. 셋째, 소득분배개선은 모든 노인가구유형에서 개선 추이를 보였으며 특히 노인 단독가구의 경우 개선 의 폭이 가장 크게 나타났다. 넷째, 기초연금도입의 효과를 분석한 이중차이 다중로짓분석은 기초연금의 도입이 중위소 득의 40%를 기준으로 하는 빈곤 위험을 감소하는데 긍정적인 영향을 미치는 것으로 나타났다.

This paper examines the impact of the Basic Pension scheme in terms of poverty reduction and income distribution among elderly households by focusing on the differences in the household type. It compares the data before (2013) and after (2016, 2019) the introduction of Basic Pension by using Household Income and Expenditure Survey data. Empirical analyses indicate that, first, the overall income and the public income transfer of the elderly households increased during the period compared. Second, the poverty rate was considerably higher for the elderly living alone than for other household types. The government policy led to poverty-reduction for all types of elderly households, wherein the effect was most profound in the case of elderly living with spouse. Third, income distribution improved for all types of elderly households, though maximum margin was observed in the case of the elderly living alone. Fourth, according to the multivariate logit regression, the Basic Pension had a positive impact on reducing the risk of poverty (defined as below 40% of median income) among the elderly households.

The purpose of this study is to test whether the implementation of the public service direct payments, which has become a key agricultural policy with the reorganization of the direct payments in 2020, has actually improved the equity of income distribution by farm size. Therefore, we estimate the relationship between agricultural public subsidies and farm size in 2018 and 2021 by analyzing a regression discontinuity design using raw data from the Farm Economic Survey. Considering that the basic public direct payments were set at three different reference points (0.5 ha, 2 ha, and 6 ha) with a regressive unit price of public direct payments, we divided the farm samples into three groups around these points, and found that the slope of the farm size to the agricultural public subsidies changed from the point to the original design in all samples. Specifically, the amount of received agricultural public subsidies by farm size in 2021 compared to 2018 increased significantly at all three points, influencing the fact that the unit price of public direct payments was set higher than that of previous direct payments. Moreover, in 2021, the slopes of the estimation changed modestly at both 2 ha and 6 ha, the thresholds at which the unit price of public direct payments. This is a clear indication that the implementation of public direct payments has contributed to improving equity in the distribution of income between small and large-scale farms, especially compared to 2018, when there was no change in the slope in all samples. Using the averages of transfer income and farm income by farm scale to compare before and after the implementation of the public direct payments, it can be inferred that it has also contributed to the improvement and stabilization of equity in transfer income and farm income. Since this study confirms that the public direct payments has been effective in improving equity in terms of income distribution by farm scale, if the budget for public direct payments is increased, it will be possible to improve the equity of income distribution among farmers by increasing the unit price of public direct payments while maintaining the current regressive unit price.

The purpose of this study is to analyze the causes of the income inequality and to find the improvement schemes of tax system for the elimination of the polarized income distribution in Korea. The Korean income distribution was evaluated as a relatively fair compare to other countries until 1997 years which was happened IMF financial crisis. But after that years, income distribution in Korea was gradually aggravated and become polarized distribution of income. In this paper, we also try to find the causes of the aggravation of income distribution. As a result, we recognized the causes of the polarization of income in Korea which were the lacks of the social institutions and the inadequacy of tax laws and tax system. The problems of vertical equity in the income tax is not only a matter of how heavily high-income taxpayers should be taxed. It is also more importantly a question of how little those with low incomes should pay. So, in order to the elimination of the polarized income distribution, we suggest that several improvement schemes of tax system and the reform of tax laws such as global income tax, inheritance tax and gift tax, global real estate tax system, and a plan to introduce and enact the new EITC((Earned Income Tax Credit) system for the elimination of the polarized income distribution. Besides, it needs to raise tax free minimum and to change the personal exemptions to the tax credit for low-income taxpayer's tax relief. The vanishing exemption for high-income taxpayers is required to reduce the amount of allowable itemized deductions. And this paper studied on how the new improvement schemes of tax system and the reforms of tax laws can improve the redistribution of wealth and the alleviation of polarization of Income in Korea.