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외환위기와 한국 조세의 변화(Tax policy in Korea: Before and after the financial crisis)

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  • 외환위기와 한국 조세의 변화(Tax policy in Korea: Before and after the financial crisis)
  • 이영
  • 한국경제학회


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Title 외환위기와 한국 조세의 변화(Tax policy in Korea: Before and after the financial crisis)
Similar Titles
Material Type Articles
Author(Korean)

이영

Publisher

[서울]:한국경제학회

Date 2007
Journal Title; Vol./Issue 경제학연구:vol. 55(no. 4)
Pages 28
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding KEA

Abstract

The fiscal soundness of the Korean government for more than a decade before the Financial Crisis in 1997 allowed an active role of fiscal policy in overcoming the crisis. The expansionary fiscal policy combined with expansion of welfare expenditures, however, significantly weakened the fiscal position, and fiscal discipline has deteriorated. We estimate the normal level of the government revenue reflecting the average tendency in OECD countries by regressing the government revenue on the GDP per capita, the size of population, and the dependency ratio. The level of government revenue is estimated to be smaller than the predicted level before the crisis, but it is estimated to be larger than or similar to the predicted level between 1997 and 2003. (The rest omitted)