조세의 초과부담에 대한 선행연구가 주는 함축적 의미

The marginal excess burden in Korean taxation system resulted in 1.10. In the mean time, the marginal excess burden in the US taxation system resulted in the range of 0.4~0.5. Even though the marginal excess burden in Korea seemed to be higher than the excess burden in the US, it is difficult to make judgment based on the above result. In order to reach at the more meaningful result on the estimation of excess burden in overall tax system, more research should be conducted for Korean tax system. The excess burden for different type of taxes in Korea as in descending order resulted as excise tax–capital gains tax–individual income tax–general consumption tax–import duties, as to the oversea research resulted in as corporate and individual income tax–capital gains tax–excise tax–property tax–general consumption tax–import duties. From both researches conducted for Korean and foreign tax system, it is observed that there were no significant differences in the results. The excess burden on income tax was relatively high while the excess burden on consumption tax, property tax, etc. were low. Therefore, if more importance is weighted toward consumption tax rather than income tax, proportional taxation rather than progressive taxation and general consumption tax rather than excise tax, the optimal taxation might be reached from efficiency perspective. Should tax revenue be increased, it is preferred broadening tax base instead of increasing applicable tax rates in order to reach to the efficient taxation system. Going forward, since the importance of income tax is higher for central government while property tax has higher importance for local government, the efficiency in taxation system can be reached by putting less weight on income tax and putting more weights on property tax. The two aspects that must be considered in operating taxation system are fairness and efficiency, and the efficiency alone cannot operate the taxation system in realistic manner. From such perspective, this research contains limitation since it only focuses on the efficiency of taxation system. Additionally, quantification of the excess burden depends on variable factors such as methodology of the analysis, types of model used, accessibility to the evidential document, proxy index and etc., and, therefore, the quantified excess burden, the comprehensive result and the implication from this research should be considered with discretion.