1995년 소득세제 개편이 노동공급에 미친 영향.

The 1995 tax reform in Korea has brought adjustment to the tax bracket, marginal tax rate, and tax deduction system which resulted in significant decrease in the income tax progressivity. In this paper we study the causal effect of the tax reform on male labor supply using difference-in-differences method. Using the data from Economic Active Population Survey (EAPS) and Daewoo Panel Data, we find about 1.5% increase in the hours worked of male wage workers. [ABSTRACT FROM AUTHOR]