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  • P-ISSN 1738-656X
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KDI 정책연구. Vol. 26, No. 2, December 2004, pp. 105-141

https://doi.org/10.23895/kdijep.2004.26.2.105

× KDI Open Access is a program of fully open access journals to facilitate the widest possible dissemination of high-quality research. All research articles published in KDI JEP are immediately, permanently and freely available online for everyone to read, download and share in terms of the Creative Commons Attribution 4.0 International License.

A Study on the Fiscal Equity of Local Share Tax System in Korea

Yong-seong Kim

Author & Article History

Manuscript .

Abstract

The success of fiscal decentralization depends on an effective intergovernmental transfer system. This paper focuses on the Local Share Tax(LST), the primary intergovernmental fiscal transfer in Korea. The LST, by law, aims to mitigate horizontal fiscal imbalance among the local governments. As an attempt to test the fiscal equity of the LST empirically, net fiscal benefits of each county are calculated based on a simple model. While the LST contributes to horizontal fiscal measured traditional inequality indices, a geographical pattern of net fiscal benefits is observed. From these findings, the role of LST on fiscal equity needs to be carefully re-examined.

Keywords

지방교부세, 재정형평화

JEL Code

C21, D63, H24

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