재산세공동과세제도의 수평적 재정형평성 효과에 관한 연구 : 공급비용과 배분방식을 중심으로

재산세 공동과세의 공급비용과 배분방식별 재정형평성 효과를 비교했다.

This study analyzes the effect on the horizontal fiscal equity of the shared property tax system(revenue sharing) initiated by Seoul Municipal Government since 2008 with respect to two distinguished points; first, it compares the equal allocation method of the shared property tax revenue in progress with other allocation methods(the financial power index, the population size index, and mixed index), second, it takes into account the service supply cost differentials among 25 autonomous districts.

Analysis shows that 1) the shared property tax system in Seoul has contributed to the decrease in horizontal fiscal disparity but the effect size is a pretty modest rather than significant, and 2) a allocation method by the financial power seems better than the current equal allocation method.