韓國의 財產稅 歸着에 關한 實證硏究

• 영문명: An Empirical Analysis of the Incidence of the Property Taxes in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 張五鉉(Oh-Hyun Chang)
• 간행물 정보: 『재정논집』재정논집 제6권, 68~95쪽, 전체 28쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1992.03.31

영문 초록

This paper represents an attempt to estimate the incidence of the local property taxes on land and structures using the family income and expenditure survey and the local tax statistics. These data sets were collected in 1989. The models used for estimation are drawn on the traditional and the new views, respectively. The major findings of the study are as follows. The estimates derived from the traditional model indicate that the tax burden on land is progressive, while that on the structures regressive. The extent to which the tax burdens are shifted is such that the combined effect proves to be slightly progressive However. the magnitude of the burden is found to be about 0.8% of the family income on average. On the other hand, the global burden based on the new view is estimated to be progressive, but its magnitude averaged 0.64 to 0.68 percent of the family income. The excise tax effects are regressive. meaning that those living in the regions with the effective tax rates higher than the national average bear greater burden as measured by their income shares. On the whole, these findings are combined to suggest that effective tax burdens are much lower than implied by the progressive rate sturcture of the statutory tax system. Therefore, if the tax system is to live up to its intended objective. there must be systematic efforts on the part of the tax administration to raise the assessed values of the tax base as close as possible to their market values. as well as minimizing the extensive exemptions and deductions allowed under the current local property tax system.

목차

Ⅰ. 問題의 提起

Ⅱ. 財產稅 歸着理論의 概觀

Ⅲ. 財產保有課稅의 歸着效果分析

Ⅳ. 要約 및 結論

參考文獻