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서비스 산업의 성장 및 일자리 창출을 위한 조세정책 방향(On the growth and job creation in service sector)

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  • 서비스 산업의 성장 및 일자리 창출을 위한 조세정책 방향(On the growth and job creation in service sector)
  • 김학수
  • 한국조세재정연구원


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Title 서비스 산업의 성장 및 일자리 창출을 위한 조세정책 방향(On the growth and job creation in service sector)
Similar Titles
Material Type Reports
Author(Korean)

김학수

Publisher

세종:한국조세재정연구원

Date 2014-12
Journal Title; Vol./Issue 연구보고서:14-03
ISBN 978-89-8191-733-3
Pages 115
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Industry and Technology < Others
Social Development < Employment
Holding 한국조세재정연구원

Abstract

In this research report, it is discussed how the preferential tax regime in favor of a certain industry such as manufacturing industry should be reformed to foster the growth and job creation of the whole economy as well as service sector. For the case of Korea, the level of cross-sectoral coperate tax differences hs been increased since 2000. In addition, it is higher than other countries except US among 11 OECD countries. Empirical analyses suggest that the growth and job creation in both whole economy and service sector can be fostered by higher economic freedom, lower corporate tax rate, and lower the level of cross-sectoral tax differences. It is also found that 11 OECD countries data do not support for the hypothesis that the growth of manufacturing sector induces the growth and job creation in service sector. In turn, this implies that the current preferential tax regime in favor of manufacturing sector should be addressed in order to reduce the level of cross-sectoral tax differences.