財産稅의 負擔과 地域間 差等財産稅率下에서 그 地域經濟的 效果 = Incidence of Property Tax and The Regional Economic Effects of The Course Application of The Differential Rate of Property Tax among Regions

다국어 초록 (Multilingual Abstract)

Reestablishing the role of property taxation could be a research task to be considered first of all in order to build up sound local finance and perform proper taxation by local governments. Therefore, a study of property tax incidence theories could help us to have an eye to the regional economic effects of the course application of the differential rate of property tax among regions.
The aim of this paper is to give an idea to find a solution to the problems of underdeveloped areas and income redistribution in Korea where local autonomy has been expected to be practised in near future by surveying property tax incidence theories and empiricals.
The summary of this research are as follows：
Different from the ‘Old view’ that property tax is regressive, under the ‘New view’ from the point of view of particular localities, increases or decreases in property tax rates are likely to be shifted in ways which affect noncapital incomes by creating capital flows from higher taxing areas to lower taxing areas, that is, the tax will have the effect of discouraging development in areas where taxes are high, in favor of development in areas where taxes are lower. Some empirical papers provide evidence that high property taxes, ceteris paribus, are a deterrent to business locations or local property taxes matter to firms. Therefore, it seems to be desirable to introduce the system of taxing differential property rates among regions which will bring about regional development effect of underdeveloped areas in the long run. However, in case of Korea prior to this, actualization of property assessment based on market price and reform of tax rate structure which could improve vertical equity should be preceded as a condition precedent to introduce it.

목차 (Table of Contents)

• ABSTRACT
• 1. 問題의 提起
• 2. 財産稅 負擔에 관한 主要 論議
• 2.1 舊見解
• 2.1.1 土地稅
• 2.1.2 土地構造物稅
• 2.2 新見解
• 3. 地域間 差等財産稅率의 地域經濟的 效果
• 3.1 全體的 效果 및 消費稅 效果
• 3.2 財産稅의 累進 對 逆進機能의 檢討
• 4. 地域間 差等財産稅制 實施에 따르는 問題点
• 5. 우리나라에서 差等財産稅率을 적용하기 위한 先行條件으로서의 財産課稅의 整備·改編
• 5.1 市場價格에 기초한 財産價額 評價의 現實化
• 5.2 財産稅 稅率 構造의 改編
• 6. 結論
• 參考文獻