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자본이득과세제도의 정비에 관한 연구(The introduction of capital gains taxation on financial assets in Korea) : 금융자산에 대한 자본이득세를 중심으로

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  • 자본이득과세제도의 정비에 관한 연구(The introduction of capital gains taxation on financial assets in Korea)
  • 홍범교; 김진수
  • 한국조세연구원


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Title 자본이득과세제도의 정비에 관한 연구(The introduction of capital gains taxation on financial assets in Korea)
Similar Titles
Sub Title

금융자산에 대한 자본이득세를 중심으로

Material Type Reports
Author(Korean)

홍범교; 김진수

Publisher

서울:한국조세연구원

Date 2010-12
Pages 239
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

The financial capital gains from neither listed stocks nor financial derivatives are taxable in Korea. Originally, this non-taxation policy was intended to develop our financial markets to raise funds and boost economic development. But as our stock and financial derivatives markets are now at a world-class level in terms of trading volume and infrastructure, this type of tax assistance has become outdated. Rather to improve the fairness of our tax system, the introduction of capital gains tax on the gains from financial assets trading is necessary.
One of the most worrisome aspects of this change is the likelihood of negative impacts on the financial markets. If there are ways to measure those impacts reliably on the market in advance, it would be straightforward for the government to carry out this change. Unfortunately, it is almost impossible to predict those impacts in a reliable way. (The rest omitted)