양도소득세의 공평성 분석

다국어 초록 (Multilingual Abstract)

Capital gains generate when such capital-like assets as land and building on which capital gains taxes are to be imposed. They are a non-reiterative, extraordinary income which is formed over a long-term period and, in most cases, relatively large in amount. Under the capital gains taxes system of this nation, however, any article of taxation is considered as an income of a year when the object is transferred, so it is tax-imposed at excessive progressive tax rates. This suggests possible disputes over tax equity between capital gains which are formed over short-term and long-term periods. Of course, there are systems like tax rate difference for short-term transfer and special deduction for for long-term holding. But these are not still enough to correct distortions of equitable taxation. Thus this study attempts to calculate tax amount on capital gains, which are temporary and contingent, in accordance with annual tax multiplied years method, which is usually used for retirement income tax that is formed over a long-term period, and then compare it with that calculated in accordance with the capital gains taxe system, ultimately determining which of the two systems is more reasonable and equitable and thereon how much tax amount is increased or decreased.