논문

The purpose of this paper is to empirically study the impact of tax source adjustment on the vertical balance between central and local government.
The scope of this research consists of three parts. The scope of time is from 1986 to 1993, the scope of space includes metropolitan cities, provinces, and the scope of the subject is the national tax. The analysis is performed with Atkinson index, coefficient of variance, variance of logs, Theil's Entropy index, which are popular indices used in the theory of income distribution. The results of this research are as follows.
According to the results of analysis on national tax with the analysis by sources, the equal tax source throughout the nation is income, the equal tax sources among metropolitan cities are income, consumption and the equal tax sources among provinces is income. The results show that the tax sources that can be handed to local tax among national tax is income. In the case that income is handed to local tax, it is proper to make it metropolitan city and provinces tax for the income among metropolitan city and provinces to be equal.
According to the results of analysis on national tax with the analysis by kind of tax, the equal tax source throughout the nation is income tax, the equal kinds of tax among metropolitan city are income tax, stamp tax, value add tax and the equal kinds of tax among province are income tax, corporation tax, value add tax. The kind of tax that do not cause the inequality among local governments but amplify local tax revenue are income tax and value add tax. In the case that income tax is handed to local tax, it is proper to make it metropolitan cities and provinces tax for the income tax among metropolitan city and province to be equal.