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애덤 스미스의 공공재정 및 조세론에 관한 재조명

Adam Smith’s Ideas of Public Finance and Taxation Reviewed

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초록

본 연구는 애덤 스미스의 도덕철학적 방법론 틀에 기초해 그 공공재정 및 조세론을 재조명한다. 주요 선행연구에 따르면, 스미스는 정치적 실용주의에 입각해 비례세와 누진세를 동시 지지했으며, 특히 분석적 사고의 결함 때문에 과세 가능 세원을 제약하고 여러 모순된 조세론을 전개했다. 본 연구는 스미스의 정의론과 형평성 개념, 경제학의 목적, 경제이론에 관한 최근의 해석 등을 기반으로 조세 불공평성에 대응하는 형평성 기반 보정정책(재평가)이 『국부론』 조세론의 핵심적내용을 구성하고 있음을 밝힌다. 스미스는 이에 근거해서 최적조세로 지대세, 이자세, 독점이윤세, 사치품세(특별소비세)를 추천했고, 생존(생활)임금 및 순이윤에 대해서는 조세감면을 요구했다. 또한 이러한 조세정책은 수평적 공평성을 기반으로 실효세율의 누진구조를 허용함으로써 현대 국가의 소득재분배 정책에도시사점을 제공한다.

Abstract

We review Adam Smith’s ideas of public finance and taxation in terms of moral philosophical methodology. In the existing literature Smith’s view of taxation is, in cases, inconsistent especially owing to the shortcomings of his economic theory. This paper presents that via his concepts of general equilibrium in price theory and equity in justice, Smith’s maxim of horizontal equality calls for the taxes of rent, interest, monopoly profits, and luxuries as optimal bases, with wages and net profits exempt from tax. Furthermore, the equity-based tax policy bears implications on the redistribution function of the modern state.

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