서울시 재산세 공동과세제도의 재정형평화 효과 분석

I have analysed on fiscal equity effects of the shared property taxation[SPT] in Seoul Special Metropolitan City during 2007~2017. In general, SPT has worked for fiscal equity improvement between 25 autonomous districts. However, there are some differences on them in detail. (1) Fiscal equity improvement effects are in next order : property tax level > districts tax level > autonomous budget level > total budget level (total amount and per capita in all). To be specific, fiscal equity improvement effects are over 30% in property tax level and districts tax level(total amount and per capita in all). However, in autonomous budget level and total budget level are under 10%(total amount) and in total budget level is under 10%(per capita). Therefore we should not simply insist that SPT has always worked for fiscal equity improvement. In these findings, I would like to suggest some fiscal equity improvement plans in all autonomous districts : (1) looking for new plans not only in property tax but also in all local tax system, (2) expanding the local tax reformation to all metropolitan autonomous districts and (3) expanding the all tax systems in local and national level.