서울시 재정형평화제도와 세수노력에 대한 유인 효과의 평가
Property Tax Sharing, Fiscal Equalization and Tax Effort of Autonomous istrict Government in Seoul
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초록
This paper analyzes the effect of recent reform in the fiscal equalization system on the tax efforts of autonomous districts in Seoul. The horizontal fiscal equalization among districts performed by both the property tax sharing the ordinary control grant has a very complex structure. With regard to the inducement of local tax efforts, the tax sharing has a negative incentive effect on the local tax effort by lowering the marginal benefit of local tax effort while the ordinary control grant has both negative and positive effect on the local tax effort. Thus, current equalization system does not seem to provide the autonomous districts with the right information on their fiscal decision. Even if the autonomous districts has a perfect information on the incentive structure, the fiscal equalization system itself may fail to induce the efficient level of local tax efforts.
Abstract
This paper analyzes the effect of recent reform in the fiscal equalization system on the tax efforts of autonomous districts in Seoul. The horizontal fiscal equalization among districts performed by both the property tax sharing the ordinary control grant has a very complex structure. With regard to the inducement of local tax efforts, the tax sharing has a negative incentive effect on the local tax effort by lowering the marginal benefit of local tax effort while the ordinary control grant has both negative and positive effect on the local tax effort. Thus, current equalization system does not seem to provide the autonomous districts with the right information on their fiscal decision. Even if the autonomous districts has a perfect information on the incentive structure, the fiscal equalization system itself may fail to induce the efficient level of local tax efforts.
참고문헌 (22)
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