법인조세부담의 수평적 공평성 측정에 대한 재검토 = A Re-examination on Measuring Horizontal Equity of Corporate Tax Burden

다국어 초록 (Multilingual Abstract)

The previous studies have used the coefficient of variation(CV) to measure horizontal equity of corporate tax burden, but it has problems in mathematics and distinction of income groups. Namely it is not an ideal indicator to measure horizontal equity of corporate tax burden. Therefore, this study employs both the CV and the coefficient of variation ratio(CVR) suggested by Westort and Wagner(2002) to measure horizontal equity of corporate tax burden.
The measurement by the CV between 2002 and 2004 indicate that the higher the income is, the more horizontally equal the groups are, which is the same as those of the previous studies. However, The measurement by the CVR produces totally opposite results, which say the higher the income is, the less horizontally equal the groups are. The results are the same as those of Westort and Wagner(2002). The increasing lack of horizontal equity among higher income groups could be attributed to aggressive tax planning and differences in tax benefits.
For robustness, We do the same analysis in the change of criteria of group categorization and for corporations listed on KOSDAQ and income groups whose sample size is the same. We compare the CV and the CVR with the coefficient of residual variation. The results of additional analysis are the same as those of basic analysis.
The results of this study will help policymakers to analyze existing tax systems and to assess horizontal equity after a new tax law is enacted. And they will make an important contribution to researchers to make decisions with the CVR.

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