日本和韩国的税收模式:概念和比较视角下的证据

IF 1.2 3区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Journal of East Asian Studies Pub Date : 2022-08-11 DOI:10.1017/jea.2022.13
Sung Ho Park
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引用次数: 1

摘要

摘要现有的研究依赖于发展主义的概念来解释日本和韩国税收政策的关键方面。然而,在根据相关证据从比较角度探讨这些案件方面所做的努力有限。自20世纪90年代以来,对重大改革后税收政策的当代演变进行的研究要少得多。本文试图填补这些研究空白。采用税收结构分析框架,以与经合组织其他案例可比的方式,提供了日本和韩国新旧税收模式的关键定义。“剩余二元论”和“约束激进主义”这两个来自低税收经合组织国家的启发式模型为这一比较任务提供了有益的参考。为了验证关键评估,作者利用并复制了广泛的税收数据,这些数据可操作20世纪80年代至2018年税收结构的重要方面。
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The Tax Models in Japan and Korea: Concepts and Evidence from a Comparative Perspective
Abstract Existing studies have relied on the notion of developmentalism to explain key aspects of the tax policies in Japan and Korea. However, limited efforts have been made to explore these cases from a comparative perspective based on relevant evidence. Far fewer studies have been conducted for examining the contemporary evolution of the tax policies following major reforms since the 1990s. This article seeks to fill these gaps in the research. Employing an analytic framework of tax structure, it provides key definitions of the old and new tax models in Japan and Korea in a way that is comparable with other OECD cases. “Residualism” and “constrained activism,” two heuristic models drawn from low-tax OECD countries, provide useful references for this comparative task. To validate key assessments, the author utilizes and replicates extensive tax data that operationalize important aspects of the tax structure from the 1980s to 2018.
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来源期刊
Journal of East Asian Studies
Journal of East Asian Studies SOCIAL SCIENCES, INTERDISCIPLINARY-
CiteScore
1.90
自引率
15.40%
发文量
28
期刊介绍: Experts from around the globe come together in this important peer-reviewed forum to present compelling social science research on the entire East Asia region. Topics include democratic governance, military security, political culture, economic cooperation, human rights, and environmental concerns. Thought-provoking book reviews enhance each issue. Want more information information on Journal of East Asian Studies? Sign up for our E-Alerts for regular updates.
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