• 한국사회정책
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• v.23 no.1
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• pp.125-150
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• 2016

This study was carried out to empirically analyze the hypothesis that the impact of the welfare status on the welfare attitudes is moderated by each individual's level of confidence in government. To do this, this study focused on the welfare status known as the significant predictors of welfare attitudes and measured the welfare status as a gap between 'welfare contribute' and 'welfare benefit' in a single dimension, which is defined as 'material sacrifice'. Also, this study examined the main effect of material sacrifice and trust in government on the welfare attitudes and moderating effect of trust in government on relationship between material sacrifice and welfare attitudes. This study was performed with secondary data from 8th year of "2013 Korea Welfare Panel Study". Hypothesis of this study were verified using hierarchical multiple regression analysis. The major findings of this study are summarized as follow. 'Material sacrifice' was found to be negatively associated with the welfare attitudes. However, as the confidence in which social policies will be carried out competently by government increases, it was confirmed that the negative effect of material sacrifice on the welfare attitudes was moderated. It suggests that self-material interests associated with welfare could be moderated by beliefs and expectations about the government's functions, which means that expanding the reliance on the social policy is an important task in order to lead a social consensus for the welfare expansion.

• Journal of Technology Innovation
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• v.17 no.1
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• pp.1-48
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• 2009

Recently we have found some symptoms that R&D fiscal incentives might not work well what it has intended through the analysis of current statistics of firm's R&D data. Firstly, we found that the growth rate of R&D investment in private sector during the recent decade has been slowdown. The average of growth rate (real value) of R&D investment is 7.1% from 1998 to 2005, while it was 13.9% from 1980 to 1997. Secondly, the relative share of R&D investment of SME has been decreased to 21%('05) from 29%('01), even though the tax credit for SME has been more beneficial than large size firm, Thirdly, The R&D expenditure of large size firms (besides 3 leading firms) has not been increased since late of 1990s. We need to find some evidence whether fiscal incentives are effective in increasing firm's R&D investment. To analyse econometric model we use firm level unbalanced panel data for 4 years (from 2002 to 2005) derived from MOST database compiled from the annual survey, "Report on the Survey of Research and Development in Science and Technology". Also we use fixed effect model (Hausman test results accept fixed effect model with 1% of significant level) and estimate the model for all firms, large firms and SME respectively. We have following results from the analysis of econometric model. For large firm: i ) R&D investment responds elastically (1.20) to sales volume. ii) government R&D subsidy induces R&D investment (0.03) not so effectively. iii) Tax price elasticity is almost unity (-0.99). iv) For large firm tax incentive is more effective than R&D subsidy For SME: i ) Sales volume increase R&D investment of SME (0.043) not so effectively. ii ) government R&D subsidy is crowding out R&D investment of SME not seriously (-0.0079) iii) Tax price elasticity is very inelastic (-0.054) To compare with other studies, Koga(2003) has a similar result of tax price elasticity for Japanese firm (-1.0036), Hall((l992) has a unit tax price elasticity, Bloom et al. (2002) has $-0.354{\sim}-0.124$ in the short run. From the results of our analysis we recommend that government R&D subsidy has to focus on such an areas like basic research and public sector (defense, energy, health etc.) not overlapped private R&D sector. For SME government has to focus on establishing R&D infrastructure. To promote tax incentive policy, we need to strengthen the tax incentive scheme for large size firm's R&D investment. We recommend tax credit for large size film be extended to total volume of R&D investment.

• Journal of Korea Port Economic Association
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• v.25 no.3
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• pp.165-182
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• 2009

The purpose of this paper is to study on the third party logistics service enforcement of inland container depot at Pusan area. The main results of this paper are as follows: First, the inland container depot related to location selecting factor researches analyzed and korean TPL market reviewed. Second, the TPL service function reinforcement method and investments are mentioned. In detail the 9 factors are as follows: competitive high position and improvements of harbor back complex, ICD goods enterprise investment strategies, the harbor back which is inexpensive only the rent, taxes benefit and incentive, site security and base facility expansion, the goods service provision which is flexible, connection plan construction of goods enterprise, the incentive strategic establishment which is discriminated, the marketing activity which is long-term. and lastly the ICD and TPL Policy are needed that government and logistic enterprise's cooperation gains competitive advantage.

• International Area Studies Review
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• v.17 no.4
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• pp.109-130
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• 2013

This study aims to identify the priority for the Gwangyang and Qingdao hinterlands which are in the same category of benchmarking crowed paths. This study has been mainly done with comparison. There is certain limitation to use competitive factors of existing research so, this study has had proper competitive factors deriving from factors analysis and studied hinterland priority of competing factors by AHP. Major results are as follows. First, the factor analysis resulted in 20 factor that were 0.6 or higher loading level of commonality and then these 20 factors were divided into groups: operating factors, service factors, cost factors, port infrastructure factors, and hinterland conditions factors with the rotated component matrix analysis. Second, according to the result of top competitive factors, the best factor was the hinterland condition(0.256). The other factors such as infrastructure, economy, accessibility, incentive, and port traffic in hinterland were highly ranked in terms of general importance using multiple weights. Third, the result of detailed properties importance about the final alternative, Gwangyang hinterland was considered more highly than Qingdao hinterland in the port information system, the support a variety of administrative services, the efficiency of the customs, and the tax benefits.

• Information Systems Review
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• v.20 no.2
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• pp.1-19
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• 2018

In many countries, governments invest a substantial amount of budget in open government data (OGD) for governmental performance and transparency. To understand the actual performance of such policies, the governments should measure the realized value. Many organizations and researchers have attempted to assess the value of OGD. However, they have neglected a perspective of consumers who benefit from OGD. Moreover, little research has quantified the economic value. This research examines extant methods of intangible asset valuation to quantify the economic value of OGD in a citizen perspective. In consideration of the extant research methods and the characteristics of OGD, the contingent valuation method is the most appropriate because it effectively reflects various users and their purpose of use. We then conduct a survey of citizens living in Seoul, Korea and assess the economic value of OGD provided by the Seoul government. Findings show that citizens' willingness to pay (WTP) differs across respondents' prior experience, tax resistance, perceived benefit and perceived reality of virtual scenario, but it does not differ across their demographics. WTP also significantly varies across the question formats. We discuss the reliability of the results and implications for future research.

• Journal of Teachers' Pension
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• v.5
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• pp.53-95
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• 2020

정부에서는 공적연금 운용 업무를 수행하는 연금공단에 대해서 지방세특례제한법상 조세감면 혜택을 부여해 왔으나, 2014년도부터는 지방자치단체의 재정확충을 위해서 지방세 특례를 폐지하였다. 이러한 지방세 특례 폐지가 연금재정에 부정적인 영향을 미치게 됨에 따라, 본 연구에서는 현행 사학연금공단에 대한 지방세 감면 폐지의 문제점를 살펴보고, 이를 통해 법 개정 등의 개선방안을 모색하고자 하였다. 구체적으로 2014년 말에 시행된 지방세 감면 규정의 일괄적인 폐지는 2002년에 개정된 연금소득 과세원칙에 비추어볼 때 과세원칙 위배와 함께 미적립 연금충당부채를 지니고 있는 연금공단의 제도적인 특성을 감안하지 않는 문제점이 있어 이를 검토하고 이에 대한 개선방안을 다음과 같이 제시하고자 한다. 본 연구에서 제시하는 개선방안은 다음과 같다. 첫째, 과거와 같이 사학연금공단에 대한 지방세특례를 부활하여 연금재정의 안정화를 제고할 필요가 있다. 둘째, 연금소득 원칙상 갹출 시 공제, 운용 시 비과세 및 연금 수령 시 과세를 하도록 하고 있으므로 현행 연기금을 운용하고 있는 사학연금공단에 대하여 운용단계에서 지방세를 부과하는 것은 연금소득 과세 원칙상 재검토가 필요하다. 셋째, 현재 연금기금의 운용이익에 대해서는 법인세가 비과세되으나 지방세는 과세가 되고 있어 국세와 지방세의 형평성 측면에서 문제가 있으므로 원칙적인 검토가 필요하다. 넷째, 미적립 연금충당부채를 지니고 있는 연금공단의 성격을 고려하여 현행 지방세의 부과는 연금공단의 기관 특성을 고려하지 않은 것으로 보여진다. 마지막으로, 가장 공적인 업무를 수행하고 있는 기관임에도 불구하고 타 비영리법인에서는 아직도 지방세특례가 존재하고 있는 실정이다. 따라서 사학연금공단은 공적인 업무를 수행하는 기관임에도 불구하고 지방세 특례가 폐지되었으므로 이에 대한 지원이 필요하다. 본 연구는 사학연금공단의 연금재정 안정화와 함께 과세원칙에 부합하도록 운용단계에서 반드시 필요한 연금관리 조직의 지방세 특례 부여 방안을 모색함으로써 사학연금공단의 지방세 지원의 타당성과 개선방안을 제시했다는 점에서 연구의 의의가 있다.

• Journal of Digital Policy
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• v.2 no.2
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• pp.7-14
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• 2023

The purpose of this study is to emphasize the need for brand equity management to survive in a rapidly changing medical environment by identifying the impact of digital customer experience on brand equity and analyzing the influence of hospital brand equity on word-of-mouth (WOM) intention. The main findings are as follows. As a result of analyzing the effect of digital customer experience on brand equity, the relationship between aesthetic value and brand equity, functional value and brand equity, customer service value and brand equity all showed significant results. In addition, the relationship between brand equity and WOM intention also showed significant results. These findings have practical implications for revealing the importance of the digital service environment in building hospital brand equity, in strengthening relationships with customers and WOM activities, and suggesting the provision of customer services and benefits using digital technology.

• KDI Journal of Economic Policy
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• v.13 no.4
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• pp.59-90
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• 1991

The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitude of sacrifice, i.e., the tax burden. The main point of the study is to estimate the utility function. The estimation results may differ if different data sets are used. Therefore, this paper employs the effective as well as the nominal tax rate schedule. The findings derived in this paper are 1) that the effective rate schedule is more appropriate in estimating the utility function; 2) that the middle class has born the relatively heavier burden over time; 3) that the current income tax credit scheme curtails the tax burden on the middle class while intensifying the tax burden of the lower and upper income classes; 4) that reducing the amount of deduction moves the distribution of tax burdens by income classes closer to the theoretically desirable model; 5) that the rate schedule of the Korean income tax system, particularly in 1991, did not conform to the desired model as did the tax systems of developed countries such as the United States, Italy, Japan, and Germany.

• Journal of Navigation and Port Research
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• v.44 no.6
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• pp.524-533
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• 2020

The free-trade-zone system has been implemented in industrial-complex-type free-trade zones with a focus on the manufacturing industry since 1970, and was intended to attract foreign investment and increase trade by providing benefits such as tax reduction and deregulation to tenant companies. However, foreign investment in these industrial-complex-type free trade zones has decreased significantly. On the other hand, port-type free-trade zones have great potential to attract foreign investment for development due to the increase in port traffic. The developmental trends in the free-trade-zone system have been studied primarily in the manufacturing industry, and those studies must be extended. In this paper, the role and operation of free-trade zones are examined and problems highlighted. We analyzed a business model specialized in port-type free-trade zones to identify problems, propose measures to improve the system for re-exporting domestic goods to the customs area for storage, and upgrade overall operations. The effects of our measures were analyzed by simple simulation. These proposed improvements in the operation of port-type free-trade zones will help attract foreign companies to these international logistics hubs and global delivery centers.

• Korean Journal of Construction Engineering and Management
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• v.24 no.5
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• pp.12-21
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• 2023

Green remodeling proposed in the Korean New Deal is a project to build or remodel eco-friendly and energy-efficient buildings using renewable energy facilities and high-performance insulation for public buildings. The government intends to achieve the carbon emission reduction target by conducting green remodeling. Major overseas cities that conduct green remodeling are actively promoting technology support and promotion along with energy performance evaluation according to building characteristics, subsidies for private revitalization, and tax benefits. With this background, the analysis of the current status and problems of the green remodeling project was performed and the Activation factors of Green Remodeling were derived from survey results. This study suggested strategic measures such as a participation of civil society, promotion, and priority selection of administration and policy measures such as a leading role of the public sector, expanding support for the socially underprivileged, and financial support and tax benefits. And this study results are expected to be utilized as basic data to promote the green remodeling project.