The Rate Schedule of Income Tax and Vertical Equity (Written in Korean)
The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitud...
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| Format: | Article |
| Language: | English |
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Korea Development Institute
1991-12-01
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| Series: | KDI Journal of Economic Policy |
| Online Access: | https://doi.org/10.23895/kdijep.1991.13.4.59 |