A Study on the Fiscal Equity of Local Share Tax System in Korea
The success of fiscal decentralization depends on an effective intergovernmental transfer system. This paper focuses on the Local Share Tax(LST), the primary intergovernmental fiscal transfer in Korea. The LST, by law, aims to mitigate horizontal fiscal imbalance among the local governments. As an a...
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| Format: | Article |
| Language: | English |
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Korea Development Institute
2004-12-01
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| Series: | KDI Journal of Economic Policy |
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| Online Access: | https://doi.org/10.23895/kdijep.2004.26.2.105 |