우리나라 환경세제의 개편방안

• 영문명: A study on Environmental Tax Reform of Korea: focusing on the efficiency analysis with CGE simulations
• 발행기관: 한국경제연구원
• 저자명: 김상겸(Kim Sang Kyum)
• 간행물 정보: 『한국경제연구원 연구보고서』연구보고서 (2004), 1~240쪽, 전체 240쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2004.01.01

영문 초록

As an economy gets prosperous, the social concerns regarding environmental matters tend to get more attentions from the public. That is, individual would be willing to pay more prices for living in better and clearer environment. In accordance this preference change, paradigm change in environmental policy is inevitable. For last couple of decades, environmental policy has been changed from traditional command and control system to market based policies such as environmental tax, subsidy, deposit refund system etc. Environmental tax reform is one of the current major issues in the field of public economics, especially for studies about the tax reform. However, in Korea, unlike to environmentally advanced countries, environmental policies are not settled downed very well, and some critics pointed out that the real environmental tax policy is not even launched yet. This paper reviewed fairly broad aspects of environmental policy issues and important matters. In the first couple of Chapters, I raise some questions about environmental tax reform, derive current important issues, and briefly review theoretical ideas on the field of the study. The noble contribution of this paper lies in analyzing the tax efficiency of the environmental tax reform. In order to get concrete conclusion, I perform simple-static CGE simulations on the revenue neutral environmental tax reform. The simulation results could be summarized as follows. First, Environmental tax policy could enhance tax efficiency, if environmental tax revenue is recycled to reduce labor income tax rate which incurs some tax distortion. Second, environmental tax policy could not improve tax efficiency, if the revenue from environmental tax is used to reduce capital tax rate, which is assumed to be extremely efficient. Third, the simulation results suggest that it is very important to set up the environmental tax rate relevantly, since if the environmental tax rate is set to be too high, revenue neutral tax policy could degrade overall tax efficiency of the tax system, due to the negative tax interaction effect. In contrast, if environmental tax is introduced with tax rate that is too low, we might not get enough efficiency gain from the tax reform. From the simulation results, we could reach several important policy implications regarding the environmental tax reform. First, it is more beneficial to introduce a environmental tax accompanied by some types of tax reform, such as revenue recycling, than introducing environmental tax alone. If the tax authority uses tax revenue from environmental taxation to...

목차

발 간 사

제1장 서 론

제2장 환경세제 개편에 관한 이해 및 현황분석

제3장 친환경적 세제개편과 관련된 쟁점

제4장 세수재생과 관련된 이론적 분석 및 시뮬레이션

제5장 친환경적 세제개편의 바람직한 추진방안

부 록

참고문헌

ABSTRACT