최적 보통교부세 산입률

• 영문명: An Optimal Inclusion Ratio in the Local Share Tax Allocation
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 김상헌(Sangheon Kim)
• 간행물 정보: 『재정논집』재정논집 제15권 제2호, 150~168쪽, 전체 19쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.02.28

영문 초록

Currently the inclusion ratio in the Local Share Tax allocation is set to 80% in Korea. This ratio is intended to take into account the local governments’ tax efforts to increase their own tax revenue. It has been argued for a long time that the effect of the Local Share Tax allocation on the local governments’ tax efforts should be considered in designing the Local Share Tax system. However, we have not witnessed any specific model in the literature in which an optimal inclusion ratio is derived with an explicit consideration of the effect of Local Share Tax allocation on the local governments’ tax efforts. This paper provides an economic model to fill the gap and derive an optimal inclusion ratio. The suggested model enables us to evaluate whether the current ratio 80% is well grounded or not. It is also shown with the 1999 data in Korea how to compute the Local Share Tax allocations using the method suggested in the paper. The calculated inclusion ratios are compared to the current ratio.

목차

Ⅰ. 머리말

Ⅱ. 교부세 산입률의 재정적 효과

Ⅲ. 모델

Ⅳ. 최적산입률의 적용

Ⅴ. 맺음말

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