Globalization and its Implication on Tax System

• 발행기관: 한국세무학회
• 저자명: Yu－Chan Kim Keun－Ho Chang
• 간행물 정보: 『세무학연구』제23권 제3호, 9~36쪽, 전체 28쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2006.09.30

영문 초록

As international economic integration deepens, a more comprehensive tax reform becomes a necessity. The reform aims at minimizing the potential revenue loss from mobile factors, namely, capital and high skilled labor. However, these reforms have their own shortcomings, for example, an inequity issue, revenue loss etc. In comparing the three tax reform proposals of Europe and USA this paper provides the direction of future tax reform for Korea in a globalized world. Most of all, the prospects for the Dual Income Tax system appears more bright than ever. Many countries already moved away from capital income taxation and the DIT may be the final destination. The DIT, of course, has its own problem like a arbitrary splitting of labor and capital income. But it preserves one of the basic principle of taxation, i.e., equity principle while treating all capital incomes equally and preferentially. The DIT can aggravate income distribution, nevertheless. For this reason, some countries complement the DIT with a net wealth tax.

목차

Ⅰ. Introduction

Ⅱ. Effects of Globalization on national tax policies

Ⅲ. Tax reform trends in OECD countries and evaluation

Ⅳ. Tax policy in a globalized World：alternative tax reform proposals

Ⅴ. Evaluation of the alternative reform proposals and policy implications

Ⅵ. Conclusion

References

키워드

Globalization Tax Policy Tax Reform