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This article explores the desirable dividend relief from the perspective of incidence of corporate tax.
Generally, the tax law treats a corporation as the taxpayer separate from its shareholders. The system of corporate tax has its own justifications and merits. Nevertheless, the corporate tax causes the economic distortions such as the different treatments between a corporate entity and a non-corporate entity, between equity and debt, and between retained earning and distributed earning, which bring economic in efficiency. A variety of methods for the integration of corporate and individual income taxes have been proposed in order to eliminate or alleviate the economic inefficiency caused by the corporate tax. Among them, the partial integration, called as dividend relief, is evaluated as a realizable method for such purpose. The imputation method, classified as a partial integration, is one adopted by many countries because it satisfies the ideals of economic efficiency and vertical equity at the same time in a certain degree.
The imputation method is based on the premise that the shareholders have the economic burden for the corporate tax. However, it is not the case that the shareholders always have the economic burden for the corporate tax. The corporate tax may be shifted to the workers, consumers or other entities than shareholders. If that is the case, the imputation method regarding dividend taxation loses its basis for justification and may bring an outcome harming vertical equity and redistribution of wealth. Although a number of economists have worked on the incidence of corporate tax through both theoretical and empirical studies, there is no established view on the matter. Therefore it is not certain enough who has the economic burden for the corporate tax in reality.
The uncertainty of the incidence of corporate tax introduces us to the reexamination of the issue of dividend relief. The method of dividend deduction, also classified as partial integration, could alleviate the side effect of incidence of corporate tax because it reduces the tax amount at the corporate level. Therefore the dividend deduction could be considered as a principal method for integration from the perspective of incidence of corporate tax. In loss years of corporation, the imputation method could also be used as a supplementary method.
Generally, the tax law treats a corporation as the taxpayer separate from its shareholders. The system of corporate tax has its own justifications and merits. Nevertheless, the corporate tax causes the economic distortions such as the different treatments between a corporate entity and a non-corporate entity, between equity and debt, and between retained earning and distributed earning, which bring economic in efficiency. A variety of methods for the integration of corporate and individual income taxes have been proposed in order to eliminate or alleviate the economic inefficiency caused by the corporate tax. Among them, the partial integration, called as dividend relief, is evaluated as a realizable method for such purpose. The imputation method, classified as a partial integration, is one adopted by many countries because it satisfies the ideals of economic efficiency and vertical equity at the same time in a certain degree.
The imputation method is based on the premise that the shareholders have the economic burden for the corporate tax. However, it is not the case that the shareholders always have the economic burden for the corporate tax. The corporate tax may be shifted to the workers, consumers or other entities than shareholders. If that is the case, the imputation method regarding dividend taxation loses its basis for justification and may bring an outcome harming vertical equity and redistribution of wealth. Although a number of economists have worked on the incidence of corporate tax through both theoretical and empirical studies, there is no established view on the matter. Therefore it is not certain enough who has the economic burden for the corporate tax in reality.
The uncertainty of the incidence of corporate tax introduces us to the reexamination of the issue of dividend relief. The method of dividend deduction, also classified as partial integration, could alleviate the side effect of incidence of corporate tax because it reduces the tax amount at the corporate level. Therefore the dividend deduction could be considered as a principal method for integration from the perspective of incidence of corporate tax. In loss years of corporation, the imputation method could also be used as a supplementary method.
목차
〈국문요약〉
Ⅰ. 시작하면서
Ⅱ. 법인의 소득과 주주의 배당소득에 대한 이중과세 조정
Ⅲ. 법인세의 경제적 귀착(Incidence of Corporate Tax)
Ⅳ. 법인세의 귀착에서 본 배당소득에 대한 이중과세 조정
Ⅴ. 법인 청산의 경우
Ⅵ. 마치면서
[參考文獻]
〈Abstract〉
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