상속세의 소득세에 대한 보완적 기능에 관한 연구

A study on the complementary function of inheritance tax for income tax

The purpose of this study is to analyze empirically whether the inheritance tax has a complementary function for income tax in Korea. For the purpose, first, we analyze the difference between the legal inheritance tax rate and the theoretical inheritance tax rate. And the result of analysis shows that the legal inheritance tax rate was quite close to the theoretical inheritance tax rate. Second, we analyze the growth rate of income tax revenue and inheritance tax revenue and estimate the correlation coefficient between the growth rate of two tax revenue. When there is a complementary function between the detailed lists, the tax revenue rate of inheritance tax also will increase if the tax revenue rate of income tax increases in a specific year. The results of correlation the correlation coefficient between the growth rate of two tax revenue indicate that there is no complementary function between income tax and inheritance tax in Korea.