72 lines
2.4 KiB
YAML
72 lines
2.4 KiB
YAML
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'
|
|
type: proceedings
|
|
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'
|