지방세에 있어 조세경쟁에 관한 연구 = 항공기를 과세객체로 하는 재산세를 중심으로

다국어 초록 (Multilingual Abstract)

A central message of tax competition is that independent governments engage in wasteful competition for scare mobile tax bases through reductions in tax rates and public expenditure levels. But recent literature suggest that tax competition make local authorities small and efficiency-enhancing. This paper discusses on the tax competition for aircraft tax base.
Tax competition is wasteful in that it resulted in lower total aircraft tax revenue, and that efforts to induce the tax base did not increase total fiscal revenue fully. To avoid wasteful competition, I suggest that central government regulate the registering criteria more definitely. or that collected total aircraft tax revenue be distributed among relative local authorities in accordance to the number of passengers or arrival and departure.

참고문헌 (Reference)

1 "현대지방재정학" 박영사 2002

2 "지방세정연감" 행정자치부 2004

3 "제70회본회의회의록" 13-3, 19991999

4 "Theories of Tax Competition" 1999

5 "Journal of Urban Economics"

6 "A Theory of Inter-regional Tax" 1986

7 "A Pure Theory of Local Expenditures" 1956