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자산이전과세의 개선방안에 대한 연구(A study on the effective asset-transfer taxation)

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  • 자산이전과세의 개선방안에 대한 연구(A study on the effective asset-transfer taxation)
  • 김진
  • 한국조세연구원


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Title 자산이전과세의 개선방안에 대한 연구(A study on the effective asset-transfer taxation)
Similar Titles
Material Type Reports
Author(Korean)

김진

Publisher

서울:한국조세연구원

Date 2009-12
Pages 155
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

We study several policy suggestions for the enhancement of the Korean inter-generational transfer taxations based on economic modelling, empirical analysis, and international comparisons. We examine the effects of inheritance and gift taxes upon the economic behavior of asset transfers among generations, which has recently shown an increasing trend. We introduce a multi-stage decision model of transferring monetary and real assets among generations, formalize the ratio of the effective average gift tax rates over inheritance tax rates as the opportunity cost of inter-vivos gift choice relative to inheritance bequeath choice, and highlight the meaningfulness of tax rate change into gift-inheritance mix in asset transfer decisions. (The rest omitted)