수도권 철도의 건설 및 운영을 위한 재원조달 방안 = Abhandlungen : On the methods of constructing and financing the Seoul - metropolitan railroad

다국어 초록 (Multilingual Abstract)

Both contral and local governments are confronted with the difficulty for financing the construction costs of the Seoul-metropolitan railroad. Whil central government can rise some limited level of tax revenue through transportation tax-system, local governments have no ways to finance the construction costs of railroads. But in the case of constructing a line of metropolitan raiload local governments have to pay the half of the construction costs. So this paper has analysed the possibility for introduction of metropolitan transportation tax system and some problems related with its feasibillty. Among other things was proposed here a metropolitan transportation tax system designed to raise 0.5% of total wage payments in the firms and business organization with more than 10 persons as a proportional tax rate. Some issues are of particular importance in appraising the economic effects of the metropolitan transport tax: leve] of tax revenue, reduction of economic efficiency and employment, tax administration costs. The yearly tax revenue was estimated to be about 350 billion Won, although its proportional tax rate is designed to be 0.5%. On the contrary was economic inefficiency effects was not great. Reduction effect of employment was estimated to be about 15,000 persons and its deadweight loss was counted to be 0.1% of the metropolitan transportation tax revenue. While about 10% of its tax revenue will be levied on the firms, large part of about 90% may be levied on the labour, so that the reduction of total products will not be so significant