Theory and Practice of Local Tax Reform from International Comparative Viewpoint

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This research aims to analyze the retrospect and the prospect in the theory and practice of local tax reform after 1970s from international comparative viewpoint including not only United States of America, United Kingdom, and Sweden, but also Republic of Korea and Taiwan. The common feature of the reform in major countries is that the reduction of the amount of the grant from central government because of financial crisis enforces local government to raise their own resources. Since major idea of the reform is not based on the equity principle but mainly on the efficiency of resource allocation, some of the reform such as community charge in United Kingdom has faced serious difficulty to put in force. The major three types of the reform are as follows :(1) Introducing the idea of the ability to pay principle into asset tax, rejecting the introduction of efficiency oriented local tax system such as poll tax.(2) Since from equity point of view, a great disparity of the ownership of land asset is the most crucial, capital gain tax should be introduced in the local taxation system.(3) Local income tax or value-added tax should be introduced into local taxation system instead of the traditional property tax.All of the countries has been doing a search for ideal local tax reform including three types mentioned above.