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• W640081468 abstract "In Korea, local consumption tax (LCT) has been established as a form of VAT revenueshare in 2010. LCT takes 5% of the national VAT revenue as the financial base anddistributes it to the local governments based on the regional sharing ratio of private finalconsumption expenditures (vertical equity) and weighting system to mitigate regionalfinancial disparity (horizontal equity). This paper first evaluates current LCT distributionin terms of both equities, suggesting that new distribution indices be needed to satisfy bothgoals. Before producing them, by reassessing the status and the goal of LCT, this papersuggests LCT as a new local transfer, not a local tax, should pursue another goal, thecorrespondence between production and incidence of regional value-added which is VATresource and ultimately LCT base, because its interregional migration is substantial inKorea. Based on such status and goals, new distribution indices are suggested and thefindings are evaluated." @default.
• W640081468 created "2016-06-24" @default.
• W640081468 creator A5042599477 @default.
• W640081468 date "2014-06-01" @default.
• W640081468 modified "2023-09-24" @default.
• W640081468 title "Intergovernmental Distribution of VAT Revenue in Korea: Local Consumption Tax" @default.
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• W640081468 hasPublicationYear "2014" @default.
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