소득세제의 이론적 기초
Theoretical Foundation of Income Taxation

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서울대학교 법학연구소
법학, Vol.41 No4 pp.346-388
과세물건소득세의 3가지 요소소득세제의 3요소공평한 부과
Income taxation in its ideal is characterized by three features of i) direct
taxation, ii) taxation of income as defined by the Haig-Simons definition or
the net asset increase theory and iii) taxation based on the progressive
rates. This paper attempts to identify the theoretical and logical basis of the
ideal of income taxation and find the inevitable differences between the ideal
and the real-world income taxation.
The paper proffers three-fold thesis. First, the ideal of income taxation is
based on the populist notion of equity as developed through the history of
modern world. Second, the populist equity cannot completely penetrate
income taxation, because of the administrative difficulty and the globalization
of the world economy. More fundamentally, however, the notion of equity
cannot unilaterally govern income taxation, which is conditioned by the
conflicts constitutional values, between, e.g., liberty and equity. Third, once
the real world tax rules deviate from the ideal form of income taxation, the
concept of taxpayer, concept of taxable income and other features of the tax
law can be designed only in the context of the tax system as a whole. In
particular, the concepts of a corporation and corporate income cannot be
defined at the level of a single corporation but only from the perspective of
the tax system as a whole.
Part II of the paper identifies the three elements of income taxation,
including the meaning of income, direct taxation, and progressivity, and
further shows that the these three features are interwoven by the single
theme of the populist concept of equity. Part III evaluates income taxation...
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College of Law/Law School (법과대학/대학원)The Law Research Institute (법학연구소) 법학법학 Volume 41, Number 1/4 (2001)
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