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2014-06-24 17:25:24
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ÀοëÇϽŠºÎºÐ ¾Æ·¡¿¡ ÀÖ´Â ³»¿ëÀÌ »ç½Ç ´õ Áß¿äÇÕ´Ï´Ù.
¡Ø Áß¿äÇÑ °Ç ¼¼±ÝÀÇ "°æÁ¦Àû ºÎ´ã" - Á¶¼¼±ÍÂøÀÇ ¹®Á¦
Á¦°¡ °è¼ÓÇؼ ÁÖÀåÇØ ¿Ô´ø ¹Ù±¸¿ä. Àú ºí·Î±× ³»¿ëÀÌ Á¦ °ßÇضû ´Ù¸¥°Ô ¾ø³×¿ä.
¹ýÀμ¼ÀÇ Á¶¼¼±ÍÂø¿¡ °üÇÑ Á» ´õ ±¸Ã¼ÀûÀÎ ÀÚ·á´Â ¾øÀ»±î? ÇϹöµå °æÁ¦ÇаúÀÇ Mihir A. Desai µîÀº (2007) ¶ó´Â ³í¹®À» ÅëÇØ ¹ýÀμ¼ÀÇ Á¶¼¼±ÍÂø ¹®Á¦¸¦ ´Ù·ç¾ú´Ù. À̵éÀº 1989³â-2004³â »çÀÌ, ¹Ì±¹ÀÇ ´Ù±¹Àû ±â¾÷µéÀ» ´ë»óÀ¸·Î "(´Ü¼øÈ÷ ³ª´©¾î) '³ëµ¿Labor°ú ÀÚº»Capital' Áß ¹ýÀμ¼ ºÎ´ãÀ» ¸¹ÀÌ Áö´Â ÂÊÀº ¾îµðÀΰ¡?"¸¦ ¿¬±¸Çß´Ù. ¿¬±¸ÀÇ °á·ÐÀº "³ëµ¿Labor ÂÊÀÌ ¹ýÀμ¼ºÎ´ãÀÇ 57%¸¦ Áö°ÔµÈ´Ù." ÀÌ´Ù. ¹ý·ü»ó ¹ýÀμ¼´Â ±â¾÷¿¡°Ô ºÎ°úÇÏ´Â °ÍÀÌÁö¸¸, Áõ°¡ÇÑ ¼¼ºÎ´ãÀº ³ëµ¿ÀÚÀÇ ½ÇÁúÀӱݰú ÀÚº»°¡ÀÇ ÀÚº»¼Òµæ ¸ðµÎ¸¦ ¾Ð¹ÚÇÏ°Ô µÇ°í, ±× °á°ú ³ëµ¿ÂÊÀÌ 57%ÀÇ ºÎ´ãÀ» Áö°Ô µÈ´Ù´Â °ÍÀÌ´Ù. (The results consistently indicate that corporate taxes depress both real wages and returns to capital, with most of the burden of corporate taxes borne by labor. The baseline estimate for the share of the burden borne by labor is 57 percent, and estimates vary between 45 and 75 percent, depending on the sample period and specification.)(4)
Çѱ¹Á¶¼¼ÀçÁ¤¿¬±¸¿ø ¼Ò¼ÓÀÇ ¾ÈÁ¾¼®ÀÌ (2013.07) ¿¡¼ "È¿À²¼ºÀÇ °üÁ¡¿¡¼ ¹ýÀμ¼°¡ °¡Àå ¿µîÇÑ À§Ä¡¿¡ ÀÖÀ¸¸ç, ¹ýÀμ¼´Â ÇüÆò¼º Á¦°í¿¡ ÀüÇô ±â¿©ÇÏÁö ¸øÇÔ(31)" À̶ó°í ¸»ÇÑ ÀÌÀ¯°¡ ¿©±â¿¡ ÀÖ´Ù. :
ÀÛ¼ºÀÚ¿¡°Ô °æ°í³ª °µî(ÀÌ¿ëÁ¤Áö) óºÐÀÌ ÇÊ¿äÇÑ°¡¿ä? ¸ÅÀÏ ¹«ÀÛÀ§·Î ¼±Á¤µÇ´Â °íÆĽº ¹è½É¿øµé¿¡°Ô ÆÇ°áÀ» ¸Ã±é´Ï´Ù.
(ÁÖÀÇ) ½Å°í ³»¿ë¿¡ ¿å¼³,Æø¾ð µî ºÒÇÊ¿äÇÑ ±ÛÀ» ¾²½Ã¸é []´ÔÀÌ °µîµË´Ï´Ù. »çÀ¯¸¸ °£´ÜÈ÷, °¨Á¤À» ¹èÁ¦ÇÏ°í ½áÁÖ¼¼¿ä.
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