간접세 부담 분석

• 영문명: Empirical Analysis of Indirect Tax Burden
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 현진권(Jinkwon Hyun) 나성린(Seonglin Na)
• 간행물 정보: 『재정논집』재정논집 제9권, 17~61쪽, 전체 45쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1995.03.31

영문 초록

This paper shows empirical results of indirect tax burden by using data on urban and rural family income and expenditure survey. Most studies on this topic have analyzed tax burden by using only urban family population, which does not represent all the population in Korea. We combined urban and rural family survery data into one, and applied statistical technique to represent population correctly. We showed that indirect tax burden is still regressive. Moreover, indirect tax burden of urban family is higher and more regressive than that of rural family.

목차

Ⅰ. 서론

Ⅱ. 자료의 설명

Ⅲ. 형평성 측정모형

Ⅳ. 분석결과

Ⅴ. 요약 및 결론

Ⅵ. 참고문헌