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적정 조세체계에 관한 연구(A study on reforming the direct-indirect tax mix for Korea)

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  • 적정 조세체계에 관한 연구(A study on reforming the direct-indirect tax mix for Korea)
  • 김승래; 김형준; 이철인
  • 한국조세연구원


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Title 적정 조세체계에 관한 연구(A study on reforming the direct-indirect tax mix for Korea)
Similar Titles
Material Type Reports
Author(Korean)

김승래; 김형준; 이철인

Publisher

서울:한국조세연구원

Date 2008-12
Pages 167
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

Determining the mix of direct and indirect taxes is a fundamental issue in tax policy design. This study provides a new framework for evaluating the direction and magnitude of direct-indirect tax reforms in Korea. In discussing how the tax system affects economic performance, it is important to distinguish the efficiency and equity effects of taxes. Therefore we also focus on the relationship between efficiency and equity arguments for restructuring the Korean tax system.
First, we investigate current patterns of taxation and their recent trends in OECD countries. Then we review the theoretical models and some of empirical evidence regarding the consequences of changing the direct-indirect tax mix. Finally we evaluate various economic effects of changing the mix of direct personal income taxes, corporate income taxes, and consumption taxes in Korea.
The results imply that on efficiency grounds, Korea should rely on lower corporate income taxes and higher consumption taxes for additional revenue, while addressing rising equity concerns via progressive personal income taxes.