韓國의 法人所得稅 轉嫁에 관한 實證分析

A Study on the Incidence of the Corporate Income Tax in Korea

Because of the sudden change of the inner-and outer-environment, Korea tax system is coped with the need of reform and the corporate income tax has been in the center of the disputes about the tax reform. This study aims to analyze the economic offects of corporate income tax in Korea. It will be a pre-study to grasp the effects of the corporate income tax to the investment behavior and also it will be a premise to conclude whether the argument that the mitigation of the corporate income tax burden in Korea is needed for capital formation is reasonable or not. By the analyzing the state of the incidence of corporate income tax in Korean industries. We confirm that corporate income tax is shifted in Korean industries. And the result of this study is confronted with the theory that the corporate income tax in not shifted at least in the short-run. In manufacturing industry and construction industry, corporate income tax is shifted with the rate of 55-171 %. And the rate of shifting is more intensive in construction industry. But we cannot conclude that corporate income tax is shifted in service industry.