地方交付稅制度와 調整交付金制度間의 調整率 比較硏究

A Comparative Study on Two Adjustment Ratios of Local Share Tax and Autonomous District Control Grants

The purpose of this study is to analyze the differential effects of two adjustment ratios of Local Share Tax and Autonomous District Control Grants on local fiscal capacity equalization. Cities, counties and autonomous districts have been analyzed using the annual data set from 1996 to 1998. In cases of both cities and counties, the current rule has been proved to be superior to an alternative rule. In other words, the adjustment ratio which has been applied to Local Share Tax is better than one in Autonomous District Control Grants in terms of local fiscal capacity equalization. In case of autonomous districts, there have been mixed results. The adjustment ratio of Local Share Tax is superior in Seoul, Incheon and Daejeon, which means the current rule should be revised in these metropolitan cities. However, in case of Daegu, it is better to revise the current adjustment ratio into one applied by four metropolitan cities(Seoul, Pusan, Incheon, Daejeon). Pusan is indifferent between these two ratios. It is desirable for Gwangju to maintain its current ratio which is the same with one in Local Share Tax.