經濟力集中 抑制 手段으로서 相績.贈與稅

• 영문명: Estate and Gift Taxes as an Instrument for Deconcentration of Economic Power in Korea: its legitimacy. effectiveness and an alternative policy proposal
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李鎭淳(Jin-Soon Lee)
• 간행물 정보: 『재정논집』재정논집 제10권, 141~172쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.03.31

영문 초록

It has been usually argued that the problem of concentration of economic power in Korea can be solved by a reform of estate and gift taxes. Actually the tax authority in Korea have pursued this line of policy in the tax reforms since mid-1980s. So, the aim of this paper is to examine this proposition closely and to suggest alternative policy proposal. The main findings can be summarized as follows: (l) It is shown that the rapid concentration of econonmic power on a few Conglomerateurs in the last 30 years in Korea has been caused mainly by government failure rather than market failure: The rapid concentration of economic power, which is internationally peculiar experience, is the direct result of a centrally administered economic order in Eucken’s sence. In particular, most of monopoly in the major industries has been supported by various kinds of government regulations which limit the freedom to compete. The concentration of share ownership of big corporations in Conglomerateurs is basically caused by financial repression as the most important instrument for government to administrate private sector. It. therefore, is not legitimate that the policy of estate and gift taxes has been based on the thought of anti-market economy. (2) Estate and gift taxes can not be an effective instrument for deconcentration of share ownership of Conglomarateurs: These taxes have never seriously interfered with the the inter-generatonal transfer of substantial wealth in any country with extremely high estate and gift taxes. There exist big loopholes. which are intrinsic to these taxes. mainly due to the fact that estate tax is usually imposed only once in a taxpayer’s lifetime. (3) Based on the findings above, a fundamental corrective, instead of various therapies to cure symptoms which Korean government has pursued in the last 20 years, is proposed as an ultimate solution to the problem: Above all, a policy for establishing a genuine market economy and income tax reform toward a comprehensive income tax, including capital gains of corporate stock of the tax base are indispensable; Better enforcement of existing law of estate and gift taxes is surely needed; The periodic net wealth tax should be enacted as a supplement to estate and gift taxes.

목차

Ⅰ. 머리말

Ⅱ. 經濟力集中 問題와 資産課稅의 根據

Ⅲ. 資産移轉稅의 脫稅 및 節稅와 課稅의 有效性

Ⅳ. 政策代案

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