한국의 조세와 민주주의 = 복지국가에 반하는 민주주의의 한국적 기원에 대하여

다국어 초록 (Multilingual Abstract)

This study explores the development of the Korean tax system since the 1970s. This study defines the nature of the Korean democracy as the democracy against the welfare state and hypothesizes that the Korean tax system has contributed to the construction of the Korean democracy as the democracy against the welfare state since the 1970s. The central idea to underlie this study is that it is one of the most productive ways to understand the nature of democracy in a country that we analyze a peculiar context of interacting between democracy and welfare state mediated through taxation in the country. Applying the two prominent political modes of taxation and democracy, the predatory state mode and the median voters model, this study focuses on the analysis of determinants of tax levels in Korea since the 1970s. The following two findings must be emphasized: one is that the Korean state has been persistently a tax-cut state that did not pursue the maximization of tax revenue. This first finding does not conform to the theoretical expectation of the predatory state mode. The other is that unlike the theoretical expectation of the median voters model, income inequality did not construct the Korean society’s support for redistribution and taxation. Rather, income inequality has tended to drive the Korean society into the pursuit of private solution to inequality by seeking to minimize taxes, in other words, to maximize post-tax income.

목차 (Table of Contents)

• Ⅰ. 문제제기
• Ⅱ. 조세 수준의 결정요인
• Ⅲ. 한국사례 분석
• Ⅳ. 결론 : 한국의 감세국가(Tax Cut State)와 복지국가에 반하는 민주주의
• 참고문헌
• abstract

참고문헌 (Reference)

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