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