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지방교부세의 형평화 효과에 관한 연구(The equalization effect of local allocation tax)

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  • 지방교부세의 형평화 효과에 관한 연구(The equalization effect of local allocation tax)
  • 김정훈
  • 한국조세연구원


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Title 지방교부세의 형평화 효과에 관한 연구(The equalization effect of local allocation tax)
Similar Titles
Material Type Reports
Author(Korean)

김정훈

Publisher

서울:한국조세연구원

Date 2001-12
Series Title; No 연구보고서 / 01-09
ISBN 978-89-8191-205-X
Pages 156
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

The local allocation tax is the most important intergovernmental general grants in Korea in terms of its effect on regional equalization. However, many of the past research on the equalization effect of the local allocation tax have found that it has widened the disparity of fiscal capacities of local governments rather than narrowing it. These findings are puzzling and require further scrutiny since they imply that an intergovernmental grants as important as the local allocation tax is malfunctioning.
Since the local allocation tax is based upon “fiscal cap” which is defined to be the difference between “basic needs” and “basic fiscal capacity”, the reason why the local allocation tax widens the disparity of fiscal capacities of local governments must be the role “basic needs” play in determining the amount of the local allocation tax. This fact can be easily reasoned since the local allocation tax is calculated based upon a well-defined formula. (The rest omitted)