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A Study on the Tax Sharing and Annexation in USA for Balance of Old & New Town

조영태 1 여옥경 1 Sanghee Choi 2 Chin Jaeteuk 3

1한국토지공사 국토도시연구원
2한국토지공사
3오하이오주립대 대학원

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ABSTRACT

Increasing new town development、the gap between new and old towns became a heated issue. Also, Korea has carried out urban developments between the two exclusively and independently. So, there still exists a difficulty to promote balanced development and growth. This study aimed to introduce the concept and characteristics of tax sharing and annexation in USA, and examine the validity of those in Korea as practical solutions, which help create balanced development. Tax sharing is a fiscal device to solve unbalance, through integrating the regional tax which takes up high revenue of local governments. Regional integration (annexation) in USA is an administrative instrument to overcome the deterioration and population outflow within existing urban areas. Actually, it is creating a successful result for balanced development in total aspects. Currently, it is requested to adapt urban development and management in changing paradigms. So we should prepare a system for comprehensive urban policy to consider the relationship between new development and urban regeneration concurrently, and balance of the future development among regions. Therefore, we suggest that tax sharing and the annexation in USA have value of studying as a substantial method.

Citation status

* References for papers published after 2023 are currently being built.