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외환위기 이후 세수변동성 요인 분석 - 3대 세목을 중심으로
Analyzing Changes in Korean Tax Revenue since the Asian Financial Crisis
- 석병훈;
- 유혜미
초록
After 2010, the volatility of Korean tax revenue relative to that of GDP more than tripled compared with the pre-2010 period. To understand this huge increase, we decompose changes in the volatility of personal and corporate income taxes and value added taxes into changes in the volatility of either the tax base or effective tax rates. We find that the increase in the relative volatility of Korean tax revenue is largely attributable to a rise in the volatility of effective tax rates for value added taxes.
키워드
세수 변동성; 소득세; 법인세; 부가가치세; volatility of tax revenue; personal income tax; corporate income tax; value added tax
- 제목
- 외환위기 이후 세수변동성 요인 분석 - 3대 세목을 중심으로
- 제목 (타언어)
- Analyzing Changes in Korean Tax Revenue since the Asian Financial Crisis
- 저자
- 석병훈; 유혜미
- 발행일
- 2019-02
- 저널명
- 시장경제연구
- 권
- 48
- 호
- 1
- 페이지
- 1 ~ 42