세계화, 조세경쟁, 그리고 한국사회의 분배갈등구조

다국어 초록 (Multilingual Abstract)

There are two competing hypotheses to explain the impacts of globalization on taxation and welfare spending in national political economy. The efficiency hypothesis suggests that globalization shifts the tax burden from capital to labor by enforcing the state to collect less capital taxes. In contrast, the compensation hypothesis argues that globalization fosters increased welfare spendings because it leads to greater economic instability and social risks, so that the state confronts the increased political demands for welfare provision. This study is designed to assess the relative worth of these competing hypotheses with specific reference to the case of South Korea that has been experienced the increased capital liberalization since the 1997 Asian financial crisis. This study does so by examining the change and continuity in the Korean tax structure, providing a comparative analysis of capital taxation in 7 OECD countries including the United States, Japan, the UK, Sweden, Germany, France, and Switzerland. This study finds that the conventional tax competition argument does not convincingly describe recent results on the evolution associated with corporate income taxes, individual income taxes, and welfare spending in most OECD countries. In particular, the case of South Korea can be considered as a critical case to challenge the efficiency hypothesis in that it has shown an overall trend towards increased reliance on capital taxation accompanied by increased welfare spending since 1997. However, this trend does not imply that the Korean tax structure can be characterized as the labor-oriented and progressive tax structure, contributing to the Korean state’s redistributional function through tax policy. Rather, the Korean tax structure has long retained its nature of a capital-oriented structure with a relatively smaller size of total tax revenue and lower level of capital tax burden compared to other OECD countries. More important, this nature of Korean tax system reflects that the Korean states have long institutionalized its limited public power to civilize the destructive effects of market and instead to prioritize the idea of market efficiency and growth over social equality and distribution.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 기존 연구와 논쟁의 현재적 상태
• Ⅲ. 국제비교를 통한 경험적 사실의 인: 1980년에서 1997년 이전까지
• Ⅳ. 한국사례 분석: 1997년 이후를 중심으로
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

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