[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...stably. The National Assembly proposed a bill to legislate a Reunification Tax in 2010, but it was scrapped due to the expiration of the deadline. Germany introduced a Solidarity Tax in 1991 to
finance a surge in fiscal demand after reunification. Germany's Solidarity Tax system has much to suggest in introducing our Reunification Tax. Therefore, in this paper, the taxation system of Germany...
