주요 OECD 국가의 소비과세부담에 관한 비교분석

• 영문명: Comparative Analysis of Consumption Tax Burden in Major OECD Countries
• 발행기관: 한국무역연구원
• 저자명: 기석도(Seuk-Do Kie) 여택동(Taek-Dong Yeo)
• 간행물 정보: 『무역연구』제11권 제6호, 485~502쪽, 전체 18쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2015.12.31

영문 초록

This study intends to empirically analyze the consumption tax(e.g., general consumption tax and special consumption tax) burden by estimating income elasticity of tax revenue(buoyancy) of major OECD countries such as Korea, Austria, Canada, Germany, Japan, United Kingdom and United States, using the annual OECD data from 1990 to 2012. Furthermore, this study seeks to derive implications for tax policy by comparatively analyzing the analytic results from Korea and other major OECD countries. The empirical analysis was conducted by estimating income elasticity of tax revenue (buoyancy), assuming that the effects of tax law revision are not considered. Major results are as follows. First, in terms of elasticity(buoyancy) of consumption tax toward GDP, it was found that if GDP increases, general consumption tax revenue and special consumption tax revenue also increase. Second, in the analysis after eliminating auto-correlation, the results were almost similar to those before eliminating auto-correlation in all countries except Germany and Japan. Most OECD countries have been reducing income taxation like income tax and corporate tax, while increasing consumption taxation like general consumption tax and special consumption tax. In this perspective, this study is significant and useful, since it empirically analyzed the consumption tax burden and comparatively analyzed the results from Korea and major OECD countries.

목차

Abstract

I. 서론

II. 조세부담 및 조세비중의 현황

III. 선행연구의 검토

IV. 실증분석

V. 결론

References

키워드

Buoyancy Consumption Tax Burden Income Elasticity of Tax Revenue Tax Policy