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A study on the effect of tax resource transfer on horizontal fiscal equity: A study of local consumption tax
DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Kim Soon Eun | - |
dc.contributor.author | 김동진 | - |
dc.date.accessioned | 2018-05-29T05:15:37Z | - |
dc.date.available | 2018-05-29T05:15:37Z | - |
dc.date.issued | 2018-02 | - |
dc.identifier.other | 000000151357 | - |
dc.identifier.uri | https://hdl.handle.net/10371/142530 | - |
dc.description | 학위논문 (석사)-- 서울대학교 대학원 : 행정대학원 행정학과, 2018. 2. Kim Soon Eun. | - |
dc.description.abstract | This study explored the effect of introducing Local Consumption Tax (LCT) on horizontal fiscal equity among local governments by analyzing the Coefficient of Variation (CV) of Local Tax (LT) from 2005 to 2014. It demonstrated that the introduction of LCT and its weighting system contributed to mitigating the regional fiscal gap of South Korea through both an analysis of per capita and analysis of cost index considerations. The CVs of LT had significantly decreased (which can be equated to improvement of regional equity) since 2010 when the LCT was introduced. By using the subtraction methods of LT-LCT, It also confirmed that this change was caused by the introduction of LCT. This degree of change was much greater when applying weight system than when it was not applied. In short, this study had found that the introduction of LCT and the application of regional differential weights have a positive effect on fiscal equity among local governments in South Korea. | - |
dc.description.tableofcontents | Chapter 1. Introduction 1
1.1. Study Background 1 1.2. Study Scope and Method 5 Chapter 2. Theoretical discussion 7 2.1. Local Finance in South Korea 7 2.2 Fiscal Decentralism 16 2.3. Consumption Tax 22 2.3.1. Suitability to Local Tax 22 2.3.2. Case of OECD Countries 24 2.3.3. Case of South Korea 30 Chapter 3. Literature Review 38 3.1. Literature on Financial Equity 38 3.2. Literature on Local Consumption Tax 40 3.3. Review and Study Singnificance 45 Chapter 4. A frame of analysis 46 4.1. Research Questions and Hypothesis 46 4.2. Data and Concepts 47 4.3. Empirical Analysis 51 4.3.1. Estimation of Cost Index 51 4.3.2. Analysis of the Effect of LCT 55 Chapter 5. Summary and Conclusion 61 5.1. Summary 61 5.2. Policy implicaton 63 Bibliography 65 Abstract in Korean 71 Appendix 73 | - |
dc.format | application/pdf | - |
dc.format.extent | 1532710 bytes | - |
dc.format.medium | application/pdf | - |
dc.language.iso | en | - |
dc.publisher | 서울대학교 대학원 | - |
dc.subject | Local consumption tax | - |
dc.subject | weighting system | - |
dc.subject | fiscal equity | - |
dc.subject | cost index | - |
dc.subject | Coefficient of Variation | - |
dc.subject.ddc | 350 | - |
dc.title | A study on the effect of tax resource transfer on horizontal fiscal equity: A study of local consumption tax | - |
dc.type | Thesis | - |
dc.contributor.AlternativeAuthor | Kim Dong Jin | - |
dc.description.degree | Master | - |
dc.contributor.affiliation | 행정대학원 행정학과 | - |
dc.date.awarded | 2018-02 | - |
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