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Applied Economics Letters Volume 16, 2009 - Issue 7
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Original Articles

What makes the income tax system so progressive? – the case of Korea

Byung-In Lim Department of Economics, Chungbuk National University, Chungju, South KoreaCorrespondence[email protected]
&
Jin Kwon Hyun Department of Economics, Ajou University, Suwon, South Korea
Pages 683-687 | Published online: 20 Apr 2009

References

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  • Hyun , J. K. and Lim , B. I. 2005 . The financial crisis and income distribution in Korea: the role of income tax policy . The Journal of the Korean Economy , 6 : 51 – 65 .
  • Kakwani , N. C. 1977 . Measurement of tax progressivity: an international comparison . Economic Journal , 87 : 71 – 80 .
  • Lambert , P. J. 1993 . The Distribution and Redistribution of Income: A Mathematical Analysis , Manchester : Manchester University Press .
  • Lambert , P. J. 2001 . The Distribution and Redistribution of Income , 3rd , Manchester University Press .
  • Lim , B. I. and Hyun , J. K. 2005 . Comparative analysis of the effective tax function: empirical evidence using LIS data . Applied Economics Letters , 12 : 195 – 8 .
  • Pfingsten , A. 1986 . The Measurement of Tax Progression , Berlin : Springer-Verlag .
  • Phähler , W. 1990 . Redistributive effect of the income taxation: decomposing tax base and tax rate effects . Bulletin of Economics Research , 42 : 121 – 9 .
  • Reynolds , M. and Smolensky , E. 1977 . Post fisc distributions of income, 1961 and 1970 . Public Finance Quarterly , 5 : 419 – 38 .
  • Wagstaff , A. and van Doorslaer , E. 2001 . What makes the personal income tax progressive? A comparative analysis for fifteen OECD countries . International Tax and Public Finance , 8 : 299 – 316 .
  • Zandvakili , S. 1995 . Decomposable measures of income tax progressivity . Applied Economics , 27 : 657 – 60 .

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