ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Social Cost of Car Use and Optimal Tax Burden

  • Kyung-Soo Choi Department of Taxation, Keimyung University
  • Yu-Chan Kim Department of Taxation, Keimyung University
  • Keun-Ho Chang Department of International Business, Hongik University

Asian Tax Journal Vol. 8 No. 3 (2007), pp. 9-32

Abstract

In 2004 our total tax burden through automobile related taxes excluding VAT was about 18,6 Billion Won. Compared to our traffic related public sector budget 16,7 Billion Won, we Korean automobile owners pay about 2 Billion Won more than benefit from their automobiles. But including social cost of using automobiles in Korea we have in 2004 estimated value of 57 Billion Won and it means 7.3% of total GDP. From this point of view, 18,6 Billion Won, our total tax burden of automobile related taxes, makes just about 33% of social cost of using automobiles in Korea. <Key words> Social Cost, Car Use, Optimal Tax Burden

Keywords

  • Social Cost
  • Car Use
  • Optimal Tax Burden

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Asian Tax Journal

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