wow-inequalities/02-data/intermediate/wos_sample/3fdff945638ba9c7f2230e77c852b674-belozyorov-sergey/info.yaml

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2023-09-28 14:46:10 +00:00
abstract: 'We analyze the main features of current personal income tax system in
Japan and Korea. Both countries have progressive personal income tax
schedules. Individual income tax rate in Japan exceeds average for Asian
countries almost by 26\%, while Korean personal income tax rate exceeds
average by 10\%. The calculated indices for the overall tax wedge and
its components in Korea and Japan allowed us to determine that in Japan
the progressivity of personal income tax rate and overall tax wedge are
lower than OECD average, while in Korea these values are higher than
OECD average, due to targeted provisions for low incomes in Korea. The
regression analysis showed that in Japan only labor force participation
rate influences on the labor productivity, while in Korea the latter is
influenced additionally by labor freedom index, determining quality of
labor market institutions. It can be explained by different trends,
related to the digital transformation, specifics of the long-term
employment and wage schedules, and by different levels of labor market
inequality.'
affiliation: 'Belozyorov, S (Corresponding Author), St Petersburg State Univ, Lab
Asian Econ Studies, St Petersburg, Russia.
Belozyorov, Sergey, St Petersburg State Univ, Lab Asian Econ Studies, St Petersburg,
Russia.'
author: Belozyorov, Sergey
author-email: beliksa@mail.ru
author_list:
- family: Belozyorov
given: Sergey
booktitle: 'PROCEEDINGS OF THE 22ND INTERNATIONAL CONFERENCE CURRENT TRENDS IN
PUBLIC SECTOR RESEARCH'
da: '2023-09-28'
editor: Dvorakova, P and Baisa, B
files: []
isbn: 978-80-210-8924-2
issn: 2336-1239
keywords: 'personal income tax; tax wedge; labor productivity; labor freedom index;
progressivity'
language: English
note: '22nd International Conference on Current Trends in Public Sector
Research, Slapanice, CZECH REPUBLIC, JAN 18-19, 2018'
number-of-cited-references: '16'
orcid-numbers: Belozerov, Sergei A/0000-0001-8711-2192
pages: 108-115
papis_id: 09fa050d5715c34b20f0d05c90df177b
ref: Belozyorov2018taxationlabor
researcherid-numbers: Belozerov, Sergei A/M-3601-2015
series: Current Trends in Public Sector Research
times-cited: '1'
title: 'Taxation of Labor Income in Japan and Republic of Korea: a Comparative Study'
2023-10-01 08:15:07 +00:00
type: proceedings
2023-09-28 14:46:10 +00:00
unique-id: WOS:000571708800013
usage-count-last-180-days: '0'
usage-count-since-2013: '1'
web-of-science-categories: Social Issues; Social Sciences, Interdisciplinary
year: '2018'