우리 나라 製造業의 有效限界稅率分析

• 영문명: Analysis of the Effective Tax Rate in Korea; for the 9 Sector in the Manufacture Industry in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 曺桂根(Kye Khen Cho)
• 간행물 정보: 『재정논집』재정논집 제11권 제1호, 186~216쪽, 전체 31쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.10.31

영문 초록

Estimation of the effective tax rate is very important. In corporate investment decision. Many tax incentive systems for the financial income were introduced to encourage investment after 1950 in Korea. These systems accelerated the economic development and industrialization, guided the development of the financial tax systems. It is very difficult to compare the financial income tax systems among the different countries and among the different times. The effective tax rates calculated as ratio of the difference of the before tax rate of return and after tax rate of return divided by before tax rate. The effective tax rate in the Korea industry was calculated from 1966 to 1991. When we calculate the effective tax rate for each year, each sector classified by the type of assets, the lowest effective tax rate is 38%, the highest effective tax rate is 3%. When we calculate the effective tax rate of the personal income tax and property tax are included, the lowest effective tax rate 48%, the highest effective tax rate is 77%. The effective tax rate is 10-15% points higher when we calculate the effective tax rate of the income tax and property tax are involved. So the researcher should consider the every taxes as much as possible, because it will be more efficiency of the corporate investment and project decision.

목차

Ⅰ. 序論

Ⅱ. 有效限界稅率 推定模型

Ⅲ. 資金調達方法과 稅法上 租稅誘因制度의 變遷

Ⅳ. 推定結果分析

Ⅴ. 要約 및 結論

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