• Environmental and Resource Economics Review
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• v.17 no.3
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• pp.61-89
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• 2008

In this study, by extending the model proposed by Fullerton and Kim(2006), we explored the tax interdependency effect to examine the relationship between environmental tax and economic growth. The theoretical model shows that environmental tax cannot always stimulate economic growth if other taxes such as labor or income tax are distorted by environmental taxes. However, environmental tax can boost economic growth if cutting distortionary taxes offset the distortion of taxes, or improvement of abatement knowledge can sufficiently reduce the cost of production. An empirical analysis using 14 OECD countries shows a positive relationship between the increase of implicit energy tax rate and the increase of implicit income tax rate. Meanwhile, empirical analysis does not provide enough evidence to claim that the increase of implicit energy tax decreases implicit labor tax. We can presume that environmental tax policy in Europe did not necessarily mitigate the burden of labor tax.

• Land and Housing Review
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• v.14 no.3
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• pp.55-75
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• 2023

Based on prior studies on real estate policy, tax policy, and financial policy, this study examined how tax policy and financial policy affected real estate prices using monthly data from January 2014 to December 2021. We performed a VAR model using unit root tests, cointegration tests, as well as conducted impulse response analysis and variance decomposition analysis. The results are as follows. First, the tax regulation index and the financial regulation index had no discernible impact on housing prices. Specifically, a one-sided stabilizing regulatory policy was ineffective and, instead, led to unintended side effects, such as price increases resulting from reduced transaction volume. Secondly, mortgage rates had a negative impact on the housing sale price index. In other words, an increase in interest rates might led to a decrease in housing prices. Thirdly, an increase in the transfer difference, which involves capital gains tax, has a positive effect on housing prices. This led to rising housing prices because the transfer taxes were shifted to buyers, causing them to hesitate to make purchases due to the increased tax burden. Fourthly, both acquisition taxes and mortgage loans had relatively little impact on housing prices.

• KDI Journal of Economic Policy
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• v.7 no.3
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• pp.33-57
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• 1985

• Journal of the Korean hospital association
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• v.33 no.3 s.289
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• pp.106-113
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• 2004

• Cement
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• s.34
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• pp.8-11
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• 1970

• The Science & Technology
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• v.32 no.1 s.356
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• pp.20-21
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• 1999

IMF이후 경제회생을 위한 구조조정과 더불어 조세제도의 개편 움직임도 활발하다. 납세자들로부터 조세제도나 조세정책을 올바르게 평가받으려면 첫째, 세부담의 형평성이 있어야 하고 둘째, 경제적 효율을 높일 수 있어야 하며 셋째, 단순하고 시행하기 쉬워야한다는 기준 아래 개편이 이루어져야 한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.9
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• pp.3223-3231
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• 2010

For a long time, most of advanced countries have supported the innovative firms with various support methods such as tax credit, subsidy, human resource education, and so on. Tax credit for innovation is the most popular industrial policy in these countries including Korea. However, in Korea, the effect of tax credit policy has been rarely analyzed. On the other hand, a considerable number of studies discover that tax credit policy in other countries influences positively on invest of R&D expenditure. This paper shows that tax credit policy positively influences on firm's innovation performances in Korea. The evaluated innovative effect of tax credit policy in this paper is more persuasive because it introduces various innovation performance variables including patent application with Propensity score matching method(PSM).

• 대학교육
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• s.114
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• pp.52-60
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• 2001

• Journal of Digital Convergence
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• v.11 no.7
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• pp.59-66
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• 2013

Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

• KDI Journal of Economic Policy
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• v.10 no.4
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• pp.3-18
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• 1988

법인기업(法人企業)의 부채의존적(負債依存的) 재원조달행태(財源調達行態)가 세제(稅制)와 관련이 있다는 것은 주지(周知)의 사실이다. 따라서 기업(企業)의 재무구조개선(財務構造改善)을 위한 방안(方案)으로서 조세유인(租稅誘因)이 거론되는 것은 매우 당연하다. 본고(本稿)는 이러한 정책논의(政策論議)에 실증적(實證的)인 바탕을 마련해 주기 위해서 과거의 관련세제변동(關聯稅制變動)이 기업재무구조변동(企業財務構造變動)과 어떠한 관계를 가지고 있는가를 구명(究明)하려는 시도이다. 이와 같은 시도가 전에도 있었으나 본고(本稿)에서는 관련된 조세유인(租稅誘因)의 역사적(歷史的) 변동(變動)을 보다 정확하게 정량화(定量化)하려고 노력하였다는 점이 새롭다고 할 것이다. 실증분석(實證分析)의 결과 개선된 조세관련변수(租稅關聯變數)는 우리나라 기업의 재무행태(財務行態)를 보다 잘 설명하는 것으로 나타났으며 재무구조개선(財務構造改善)을 위한 과거의 조세정책(租稅政策) 노력(努力)이 유효(有效)했다는 주장을 뒷받침한다.