이원적 소득세의 입장에서 본 금융소득과세의 구축방향 = Reform Proposal for Financial Income Taxation from the Viewpoint of Dual Income Tax

다국어 초록 (Multilingual Abstract)

This study reviews the dual income tax, evaluates the taxation for financial income, and proposes the taxation reform for financial income from the viewpoint of the dual income tax. The basic direction of the policy this study suggests is that the financial income and labor income should be taxed separately for horizontal equity and efficiency of resource allocation. This study argues that the unification of the taxation for financial incomes leads to promote the horizontal equity between financial incomes, and to minimize the inefficiency of resource allocation. While the previous studies place emphasis on the equity, this study places emphasis on the efficiency as well. This study discusses the necessity and problems of the taxation for capital gain from transfer of stocks, recognizing that the taxation for capital gain from transfer of stocks is necessary for financial income taxation. Also, this study argues that the assignment of role among policy measures such as the mild progressive taxation for earned incomes and the expenditure policy for social securities.<Key words> dual income tax, taxation for financial incomes, financial goods, taxation for capital gain from transfer of stocks

참고문헌 (Reference)

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