세법개정에 따른 세수효과 측정에 관한 연구 = On the Estimation of Revenue Impacts ofthe 2008－2009 Tax Proposals

다국어 초록 (Multilingual Abstract)

In this paper, we examine the revenue impacts of the various government tax reform proposals of 2008－2009. First, we show that 'base－year' scoring reflects more accurately foregone revenue loss due to tax proposals than 'year－to－year' scoring. We also examine the advantages and complications involved in dynamic scoring of revenue change. Second, we estimate the revenue impacts of government's tax reform proposals in 2008－2009 that include various tax cuts for five－year budget window. We find that the government’s number underestimates the cost of the proposal by 64 percent. Third, we discuss the conditions for more accurate estimates.

참고문헌 (Reference)

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