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지방교부세의 재정형평화에 대한 연구

A Study on the Fiscal Equity of Local Share Tax System in Korea

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Abstract

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 i

Issue Date
2004-12-31
Publisher
한국개발연구원
Korea Development Institute
Language
ko
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