경제활동과 지방세의 상호작용에 관한 연구: 충북을 중심으로

The study purpose was to explain the association between an economic index and local taxes based upon Social Account Matrix (SAM) specific to Chungbuk province. The economic indexes for Chungbuk province consisted of forty-five economic sectors such as industry, production, private, government, or external sectors. Multiplier matrix was calculated in order to analyze the ripple effect of both an economic index and local taxes to one another. The findings showed that in the industrial sector such as education, public health, gas/electricity, and sewer system, production activities increased local taxes. On the other hand, earned income and capital income presented a similar level of multiplier effects. Overall, a consumption sector had a great impact on the increase of local taxes. It was one out of one-hundred households with the greatest consumer power who generated the highest multiplier effect on local taxes. In addition, expenses of local taxes also influenced some economic sectors. Local tax-expenses had the greatest multiplier effect on public administration industry. In this case, local tax expenses were more likely to influence earned income than capital income. Local tax-expenses had the greatest multiplier effect on household expenses for consumption among deci-income group.