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KMID : 1124020160320030125
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Korean Social Security Studies
2016 Volume.32 No. 3 p.125 ~ p.157
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Determinants of individual evasion rate for the National Pension contributions
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Shin Kyu-Soo
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Abstract
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This study aims to analyze the individual evasion rate for the National Pension or the proportion of statutory income for evaded income and to find the demographic and socioeconomic determinants of the overall evasion pattern through the NaSTaB(National Servey of Tax and Benefit) wave 5-6. Results of analysis by source of income as business income and wage earners which applied different estimation method shows that the determinants of the evasion were different by these source of income and by the type of evasion behavior. The results of logit analysis by the types of contribution evasion namely, ``income report`` which means whether they affiliate and pay the contribution and ``income under-report``which means whether they reprot the real income are as follows: First, in the case of business income earner unlike the wage earners the factors of householder and the number of children under 18 years have the positive relations with the possibility of not reportinig their income. and the level of income isn`t statistically significant. Second, even though the possibility of income reporting rises when they are high income level in the case of both income sources, the evasion rates of those already affiliate and pay has positive relations with income. Moving on to the next, Zero and one inflated beta regression considering the corner solutions of 0 and 1 about the income reporting and the characteristic of ratio dependent variables, says income underreport`s evasion rates rise with their income level. Based on these findings, further researches of the policy options for the normalization of public pensions`function is expected to be studied.
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KEYWORD
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national pension, estimates of contribution evasion, income reporting, income underreporting
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