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중앙, 대도시간 재정분권(Intergovernmental fiscal relations between central government and large metropolitan city) : 분석과 정책방향

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  • 중앙, 대도시간 재정분권(Intergovernmental fiscal relations between central government and large metropolitan city)
  • 김정훈; 김현아
  • 한국조세연구원


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Title 중앙, 대도시간 재정분권(Intergovernmental fiscal relations between central government and large metropolitan city)
Similar Titles
Sub Title

분석과 정책방향

Material Type Reports
Author(Korean)

김정훈; 김현아

Publisher

서울:한국조세연구원

Date 2009-12
Pages 170
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

he local public finance policy in Korea often depends on the concept of "local governments". Policy debates on increasing the share of local tax revenue and local expenditures are typical examples. However the heterogeneity of local governments is very pronounced in Korea due to the economic dominance of the local governments in the Seoul capital region. Ignoring such heterogeneity results in mis-match between policy objectives and policy tools. Many the local public finance policy, including the introduction of Local Consumption Tax and Local Income Tax next year, results in enlarging the net fiscal benefit differentails Seoul capital region already enjoys. This report conducted an empirical study to verify that the heterogeneity of local governments in Korea is so large that the panel data analysis often adopted to analyze the local public finance in Korea is not permissible. (The rest omitted)