Single-person households paid more in taxes than those with at least two children by an average of 790,000 won ($673) a year, research showed Wednesday.

The report published in the Korea Academic Society of Taxation’s journal said the disparity was caused by the government’s policy aimed at raising the country’s birthrate, stressing that the tax burden should be balanced out as the number of single-person households is rapidly rising.

The thesis analyzed income, consumption and other taxes paid by 7,586 citizens belonging to a total of 4,819 households based on 2014 data.

The survey showed that the valid tax rate among single-person households categorized in the mid-income group came to 2.88 percent, compared to single-income families with no children at 2.53 percent and single-income families with two children at 1.24 percent.

It explained that due to differences in the level of various tax deductions for families with two children, single households were applied a tax rate higher by an average of 1.64 percentage points.

The difference in tax burden between single-person households and those with children widened in accordance with the number of children.

South Korea has been suffering a declining birthrate with the fertility rate -- the number of children a woman is expected to have in her lifetime -- at 1.3 as of this year. The worldwide average fertility rate, according to the UN Population Fund, stands at 2.5.

In order to raise the birthrate, the country’s tax law provides an exemption of 150,000 won for a household with one child. A total of 300,000 won per person is exempted if the family has more than two dependents.

The thesis pointed out that while the government does not impose more taxes on single people, single-person households ended up paying more.

The report added that while there is a social consensus on giving benefits for those bearing children, the trend could prompt tax resistance from single people – particularly those involuntarily so.

“Various tax benefits should also be considered for single-person households that are more vulnerable to becoming lower-income groups,” the report added.

Last year, the number of single-person households was 5.2 million, according to Bank of Korea. The single-person household share accounted for 27.2 percent this year, marking it the most common household type in the country. 

By Song Ji-won, Intern reporter(jiwon.song@heraldcorp.com)