• The Korean Journal of Petroleum Geology
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• v.5 no.1_2 s.6
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• pp.9-15
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• 1997

The study area is located in the Central Bransfield Basin, Antarctica. To analyze the morphology of seafloor, structure of basement, and seismic stratigraphy of the sedimentary layers, we have acquired, processed, and interpreted the multi-channel seismic data. The northwest-southeastern back-arc extension dramatically changes seafloor morphology, volcanic and fault distribution, and basin structure along the spreading ridges. The northern continental shelf shows a narrow, steep topography. In contrast, the continental shelf or slope in the south, which is connected to the Antarctic Peninsula, has a gentle gradient. Volcanic activities resulted in the formation of large volcanos and basement highs near the spreading center, and small-scale volcanic diapirs on the shelf. A very long, continuous normal fault characterizes the northern shelf, whereas several basinward synthetic faults probably detach into the master fault in the south. Four transfer faults, the northwest-southeastern deep-parallel structures, controlled the complex distributions of the volcanos, normal faults, depocenters, and possibly hydrocarbon provinces in the study area. They have also deformed the basement structure and depositional pattern. Even though the Bransfield Basin was believed to be formed in the Late Cenozoic (about 4 Ma), the hydrocarbon potential may be very high due to thick sediment accumulation, high organic contents, high heat flow resulted from the active tectonics, and adequate traps.

• 한국사회정책
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• v.20 no.3
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• pp.77-115
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• 2013

The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.