우리나라 국세와 지방세의 세수탄력성 ( tax revenue elasticity ) 퇴정에 (堆定) 관한 연구

• 영문명: Estimating the Tax Revenue Elasticity of the National Tax and the Local Tax
• 발행기관: 한국지역개발학회
• 저자명: 임성일(Im SeongIl)
• 간행물 정보: 『한국지역개발학회지』제3권, 17~23쪽, 전체 7쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 1991.04.30

영문 초록

The purpose of this paper is to estimate the revenue of the national tax and the local tax, and to compare the results of the estimated elasticities. The results of the estimated revenue elasticities of the national and the local tax indicate that there are clear differences between the national tax and the local tax in terms of income elasticity, population elasticity, and the tax rate elasticity. The population elasticity of the tax revenue and the tax rate elasticity of the tax revenue turned out to be elastic, while the income elasticity of the tax revenue turned out to be inelastic. Compared the national tax with the local tax, income elasticity of the national tax tured out to be greater than that of the local tax, while the tax rate elasticity of the national tax turned out to be less than that of the local tax. These results give an implication that, other things being equal, the growth rate of the national tax revenue will be greater than that of the local tax revenue in the long run. Thus, in near future, there needs to be adjustment in terms of tax base between the national tax and the local tax systems in Korea.