상속 및 증여세의 대체적 폐지에 따른 경제적 효과에 관한 연구

Abstract

This study aims to investigate the economic performance of the overseas countries such as Sweden, Israel, Canada, and Australia whose inheritance and gift taxes are repealed and capital gains taxes are alternatively introduced. Our case study confirms that repealing inheritance and gift taxes has contributed to the economic growth and employment without reducing tax revenues of governments of the countries reviewed. Our study reports that the repeal of inheritance and gift taxes causes no problem in securing and operating stable national finances. Rather, we document that the replacing inheritance and gift taxes with capital gains taxes works as one of key drivers for the sustainable economic growth, substantially enlarging the overall economic size of the countries reviewed. Importantly, it is worthwhile to note that our case countries are ones successfully achieving a balanced national development between the metropolitan (i.e., national capital) and local regions. Our study sheds insightful implications on resolving or allieviating the current serious imbalanced development and ensuring the stable social integration and sustainability in Korea whose metropolitan area concentration has already exceeded a fifty percent.