If the National Assembly of Korea makes full use of taxpayer information, various microeconomic effects and income distribution outcomes would be synthetically analyzed, which were not analyzed with existing aggregate data. With using taxpayer information, it is expected that the National Assembly can make a more reasonable and scientific inspection of tax laws. With imposing appropriate tax, this also strengthens the right of property for citizens from government.
Despite of the importance of taxpayer information, discussions on using of taxpayer information have not made a rapid progress in the National Assembly due to concern for violating individual’s private right. This paper, therefore, suggests limited disclosure of taxpayer information for an alternative proposal.