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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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논문 기본 정보
- 자료유형
- 연구보고서
- 저자정보
- 발행연도
- 2013.2
- 수록면
- 1 - 68 (68page)
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The purpose of this study is to estimate the optimal tax rate for gasoline in Korea, by utilizing both the parameters for the estimation of the optimal fuel taxes and the theoretical model considering externalities proposed by Parry and Small (2005).
The result of simulation shows that the optimum fuel taxes in Korea is calculated in 382 korean won per liter, which is lower than fuel tax rate(529 korean won per liter) currently being imposed. The fuel tax is composed of two types of tax. First is Pigouvian tax caused by negative externality such as traffic congestion and accidents etc. And second is Ramsey tax for optimal commodity sales taxes. We find that Pigouvian tax in Korea is higher than one of U.S. and U.K and Ramsey tax is very small due to the inelastic labor supply comparing to consumption elasticity of fuel. When adjusting the elasticity of labor supply to the UK level, the optimal fuel tax in Korea is very close to the current level of 480 korean won per liter.
This paper contributes to suggest the reasonable estimation and discussion in the social optimum fuel tax rates by utilizing the theory and simulation and improve the possibility of the derivation of optimum fuel taxes through both securing the exact parameters and modifying the theoretical model suitable for Korea.
The result of simulation shows that the optimum fuel taxes in Korea is calculated in 382 korean won per liter, which is lower than fuel tax rate(529 korean won per liter) currently being imposed. The fuel tax is composed of two types of tax. First is Pigouvian tax caused by negative externality such as traffic congestion and accidents etc. And second is Ramsey tax for optimal commodity sales taxes. We find that Pigouvian tax in Korea is higher than one of U.S. and U.K and Ramsey tax is very small due to the inelastic labor supply comparing to consumption elasticity of fuel. When adjusting the elasticity of labor supply to the UK level, the optimal fuel tax in Korea is very close to the current level of 480 korean won per liter.
This paper contributes to suggest the reasonable estimation and discussion in the social optimum fuel tax rates by utilizing the theory and simulation and improve the possibility of the derivation of optimum fuel taxes through both securing the exact parameters and modifying the theoretical model suitable for Korea.
목차
[표지]
[요약]
1. 연구 필요성 및 목적
2. 내용 요약과 정책제언
[ABSTRACT]
[차례]
표 차례
그림 차례
[제1장 서론]
[제2장 국내외 유류세 현황 및 비교]
1. 우리나라 유류세 현황
2. 세계 주요국의 석유제품 가격과 유류세 비중 비교
[제3장 합리적 유류세 도출을 위한 이론 및 실증분석]
1. 이론모형
2. 실증분석을 위한 파라미터 추정
3. 휘발유에 대한 합리적 유류세 도출
[제4장 결론 및 정책적 시사점]
[부록]
[참고문헌]
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UCI(KEPA) : I410-ECN-0101-2017-321-000782473