Relationship between the Changes in Policy Tools of the Central Government and the Local Fiscal Structure: Focused on the Changes in the Transaction Taxes

This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following. First, the government’s transaction tax exemption policy effe...

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Bibliographic Details
Main Authors: Miae Lee, Inseok Seo
Format: Article
Language:English
Published: World Association for Triple Helix and Future Strategy Studies 2017-06-01
Series:Journal of Contemporary Eastern Asia
Subjects:
Online Access:http://koreascience.or.kr/article/JAKO201724655834858.pdf