논문

This study looks into fiscal disparities among municipal districts in Soeul, and tries to find what causes them and the ways how they can be adjusted. Among the four taxes allocated to municipal districts are the Workshop Tax and the Aggregate Land Tax the ones the tax revenues of which are the most unequally distributed.
Reallocation of tax bases between the Seoul city government and districts, and reform of the grant system are suggested. Property taxes on land and buildings are differentiated into domestic and non-domestic parts; the former as district taxes, and the latter as city taxes. The main arguments for these changes to collect local taxes within benefit areas and to connect the voting rights with tax paymennts. And the equal levy among residents and the Automobile Tax are another taxes to be transferred to districts. It is also suggested that a reversal grant be incorporated into the current grant system.