자동차세제 누진성 분석과 차등과세제도의 평가 (A Progressivity Analysis for the Differential Automobile Tax System)

서지정보

· 발행기관 : 한국재정학회
· 수록지 정보 : 공공경제 / 8권 / 1호 / 147 ~ 168페이지
· 저자명 : 임병인, 안종범

초록

This paper evaluates the automobile tax changes in the 1990s employing 1995-1998 Korean Household Panel Study. We investigate the progressivity in terms of tax burdens in the process of aquisition, possession and operation of automobiles. In particular, we pay attention to the impact of the differential tax mechanism according to depreciation, which has been implemented since December 2001.
Empirical findings in terms of Kakwani index highlight the following three implications. Firstly, two amendments in the automobile tax systems since 1990 seem to have ignored both redistributive characteristics and anti-pollution corrective taxation characteristics. Secondly, tax on the possession of automobile turns out to be regressive in 1998, while the taxes on aquisition and operation of automobile appear to be progressive. Thirdly, the simulation results imply that the differential taxation not only lessens the regressivity of automobile tax but also strengthens the progressivity.

영어초록

This paper evaluates the automobile tax changes in the 1990s employing 1995-1998 Korean Household Panel Study. We investigate the progressivity in terms of tax burdens in the process of aquisition, possession and operation of automobiles. In particular, we pay attention to the impact of the differential tax mechanism according to depreciation, which has been implemented since December 2001.
Empirical findings in terms of Kakwani index highlight the following three implications. Firstly, two amendments in the automobile tax systems since 1990 seem to have ignored both redistributive characteristics and anti-pollution corrective taxation characteristics. Secondly, tax on the possession of automobile turns out to be regressive in 1998, while the taxes on aquisition and operation of automobile appear to be progressive. Thirdly, the simulation results imply that the differential taxation not only lessens the regressivity of automobile tax but also strengthens the progressivity.

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