韓國稅制變遷의 公共選擇的 認識(1960-1987)

• 영문명: A Public Choice Approach to the Change in Tax System Development in Korea(1960-1987)
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李弼佑(Pil-Woo Rhee)
• 간행물 정보: 『재정논집』재정논집 제11권 제1호, 1~48쪽, 전체 48쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.10.31

영문 초록

During the developmental decades in South Korea, the dictatorial and authoritarian regime maintained an illegal political system through fiscal illusion. In this study, these regimes are assumed to be glory seeking. The realization of glory-seeking behavior appears to be possible partly through the implicit generation of fiscal illusion. Relevant factors contributing to the fiscal illusion created by South Korean authorities include the increase in the number of exemptions in income taxes, the quasi-tax, a static property tax baseline, the expansion of the withholding tax and, in 1983, the zero growth rate of the budget. Statistical verification is shown in tax elasticity, the concentration of the central government, the visible tax and budget deficit.

목차

Ⅰ. 序

Ⅱ. 財政幻想理論과 分析模型

Ⅲ. 財政幻想의 個別的 接近: 實證分析 Ⅰ

Ⅳ. 財政幻想의 總計的 接近: 實證分析 Ⅱ

Ⅴ. 財政幻想과 稅制變遷

Ⅵ. 結言

[參考文獻]

〈ABSTRACT〉