• Title/Summary/Keyword: tax policy

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A Study on Improved Method of Self-Employment Adequacy Analysis in Korea (한국의 자영업 적정규모 분석방법 개선에 관한 연구)

  • Suh, Geunha;Kim, Sungho;Suh, Changsoo
    • Journal of Distribution Science
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    • v.17 no.3
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    • pp.107-116
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    • 2019
  • Purpose - Why, why is it difficult to predict the appropriateness of self-employment, and what are the countermeasures and policy proposals to overcome. This study intends to further develop the field of statistical variables. It is necessary to overcome the limitation of existing proper scale research in Korea. We need to find statistical variables that can determine the appropriateness of self-employment in Korea. These efforts will be helpful in evaluating OECD countries and statistics and developing domestic economic indicators. Research design, data, and methodology - It is the discovery of statistical indicators and complementary indicators that have not been revealed in previous studies. Therefore, we sought to find new statistical parameters based on the statistics of the Korea National Statistical Office, the Bank of Korea, and overseas OECD statistics. (Proper Size of Adequacy) is defined as the specific gravity or number of the self-employed in Korea, which is shown as "Out Put" by statistical analysis of STATA panel statistical data. It is possible to further develop variables such as gross domestic product, gross national product, economic growth rate, unemployment rate, income tax rate, consumer price, tax level, exports, import amount, bill default I want to dig. Results - In addition to expanding economic indicators that can be explained by self-employment determinants, we have developed a variety of methods such as linear and non-linear (U-shaped, inverted U-shaped). It is the improvement of the self-employment determinants and the analysis method to estimate the appropriate scale. Conclusions - The proposed contents are reflected in self - employment appropriateness evaluation data and hope to help the government to select the policy support and to evaluate the government business after the policy support. These efforts are expected to be of great help to operators operating their own businesses, and to government and related institutional practitioners who support them. In this way, self-employment will be created in accordance with the Korean situation, where the happy life of all the people becomes the premise and the inclusive economic activities are guaranteed. It will improve the method of analyzing proper scale of small business owners and self-employed in Korea.

Study on Comparison of Global Biofuels Mandates Policy in Transport Sector (해외 주요국 수송용 바이오연료의 혼합의무 정책비교 분석 연구)

  • Kim, Jae-Kon;Yim, Eui-Soon;Jung, Choong-Sub
    • New & Renewable Energy
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    • v.7 no.4
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    • pp.18-29
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    • 2011
  • Biofuls are considered as an option to reduce greenhouse gases emission, increase energy supply diversity and security of supply, as well as an opportunity for job creation and rural development. First of all, biofuls technologies have been promoted as a means for reducing the carbon intensity of the transport sector. Hence, in the last decade biofuels production has been driven by governmental policies. The key instruments widely adopted to foster production and increase consumption have been mandatory blending targets, tax exemptions and sibsidies. As one of the most powerful instruments, biofuel mandates require fuel producers to produce a pre-defined amount (or share) of biofuels and blend them with petroleum fuel. National biofuels mandates are in place 35 countries and partially in place in 6 countries. In this study, we reviewed status of global biofuels policies to reduce greenhouse gases in the European Union, United States and other countires worldwide. Especially, we discussed representative biofuels mandates policies same as Renewable Fuel Standard (RFS, US), Renewable Transport Fules Obligation (RTFO, UK) in transport sector.

Catastrophic Health Expenditure Status and Trend of Korea in 2015 (2015 재난적 의료비 경험률과 추이)

  • Kim, Woorim;Park, Eun-Cheol
    • Health Policy and Management
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    • v.27 no.1
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    • pp.84-87
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    • 2017
  • Catastrophic healthcare expenditure refers to out-of-pocket spending for healthcare exceeding a certain proportion of a household's income and can lead to subsequent impoverishment. The aim of this study was to investigate the proportion of South Korean households that experienced catastrophic healthcare expenditure between 2006 and 2015 using available data from the Korea Health Panel, National Survey of Tax and Benefit, and Household Income and Expenditure Survey. Frequencies and trend tests were conducted to analyze the proportion of households with catastrophic healthcare expenditure. Subgroup analysis was performed based on income level. The results of the Household Income and Expenditure Survey revealed that around 2.88% of households experienced catastrophic healthcare expenditure in 2015 and that this proportion was highest in the low income group. Results also showed a statistically significant increasing trend in the number of households with catastrophic healthcare expenditure (annual percentage change= 0.92%, p-value < 0.0001). Therefore, the findings infer a need to strengthen public health care financing and to particularly monitor catastrophic healthcare expenditure in the low income group.

The Study on the Value of Restoration Technology for the Marine Environmental Damage Caused by Oil Spill Using CVM (CVM에 의한 유류유출 해양환경 복원기술 가치측정에 관한 연구)

  • Hong, Sung-Pyo;Cho, Sang-Sup;Kwon, Suk-Jae;Baek, Min-Hee
    • Ocean and Polar Research
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    • v.33 no.1
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    • pp.77-83
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    • 2011
  • In this study we examined the economic value of restoration technology for oil spill using contingent value methods. One and one half approach to questionnaires can be taken when analyzing tax payer situations as well as single bound approach. The results of the empirical analysis suggest three conclusions. First, the economic value of the restoration technology considered are estimated to be between 8,439 won to 11,867 won per month. Second, the WTP is estimated differently depending on the approaches, OOHB and SB, and the degrees of difference are very sensitive to the model specifications. This empirical result supports the argument for using interval for the economic value when using CVM. Third, the empirical results may provide useful input to policy authorities attempting to estimate the economic justification of the R&D investment for developing an ocean environmental restoration technology.

The Effects of Fertility Policies on Childbirth by Birth Order (저출산 대응정책이 출산순위별 출산에 미치는 영향)

  • Yoo, Gye-Sook
    • Journal of Families and Better Life
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    • v.27 no.2
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    • pp.191-201
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    • 2009
  • The Korean Government has recently prepared the comprehensive five-year basic plan (2006-2010) to deal with low fertility and population ageing. The basic plan aims at recovering the fertility rate to the appropriate level and improving the social and economic systems in preparation for the aged society. The main objective of this study was to examine the effects of fertility policies on childbirth by birth order. The data came from 1,729 adults who gave birth to babies in 2007 and 991 adults as the control group. The serial logistic regression analyses revealed that establishing the health and nutrition system for maternity and children, and expanding of tax and social insurance benefit were effective policy measures to increase childbirths of first children, while the policy measures establishing the health and nutrition system for maternity and children, supporting for daycare and pre-school education, and work-life balance were effective to childbirths of second or third children in 2007. However, the policies of supporting for costs of test-tube baby and expanding childcare infra didn't have any significant influences on childbirths in 2007. The implications of study results were discussed.

구조적 재정수지의 추정

  • Go, Yeong-Seon
    • KDI Journal of Economic Policy
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    • v.23 no.1_2
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    • pp.71-147
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    • 2001
  • The structural balance is obtained by neutralizing the impact of economic cycles on the actual balance. It is often used as an indicator of the long-term stability of government finance and as a measure of fiscal stance. Many countries nowadays produce and report the estimates of their structural balances regularly, and the IMF recently advised the Korean government to adopt this practice for better fiscal transparency. This paper surveys the methodologies employed by the OECD secretariat and the IMF to estimate structural balances and apply them to the Korean data. It then computes the fiscal impulse indicator (FI) and suggests a decomposition of FI into the changes in structural expenditures and revenues. In addition, primary and operational balances are estimated. The estimated series of structural balances, one by the OECD methodology and the other by the IMF, show no sizable difference from each other. These series also follow the actual series of budget balance quite closely. The latter characteristic stems from two factors, namely the rather small GDP gap and the rather small size of the tax revenue as a share of GDP. The impulse indicator estimated for the last three decades indicates that the fiscal stance in Korea contributed to smoothing the economic cycles in about half of the times. In particular, the fiscal tightening in the early 1980s to reduce inflation resulted in a pro-cyclical movement in fiscal stance as did the expansionary policy in the early 1990s. The overall performance, however, is not bad when compared with those of other countries.

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The Status and Future Challenges of Tobacco Control Policy in Korea

  • Cho, Hong-Jun
    • Journal of Preventive Medicine and Public Health
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    • v.47 no.3
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    • pp.129-135
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    • 2014
  • Tobacco use is the most important preventable risk factor for premature death. The World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC), the first international public health treaty, came into force in 2005. This paper reviews the present status of tobacco control policies in Korea according to the WHO FCTC recommendations. In Korea, cigarette use is high among adult males (48.2% in 2010), and cigarette prices are the lowest among the Organization for Economic Cooperation and Development countries with no tax increases since 2004. Smoke-free policies have shown incremental progress since 1995, but smoking is still permitted in many indoor public places. More than 30% of non-smoking adults and adolescents are exposed to second-hand smoke. Public education on the harmful effects of tobacco is currently insufficient and the current policies have not been adequately evaluated. There is no comprehensive ban on tobacco advertising, promotion, or sponsorship in Korea. Cigarette packages have text health warnings on only 30% of the main packaging area, and misleading terms such as "mild" and "light" are permitted. There are nationwide smoking cessation clinics and a Quitline service, but cessation services are not covered by public insurance schemes and there are no national treatment guidelines. The sale of tobacco to minors is prohibited by law, but is poorly enforced. The socioeconomic inequality of smoking prevalence has widened, although the government considers inequality reduction to be a national goal. The tobacco control policies in Korea have faltered recently and priority should be given to the development of comprehensive tobacco control policies.

The Impacts of Greenhouse Gas Abatement on Korean Economy and Energy Industries : An Economic Analysis Using a CGE Model (온실가스 배출 감축이 한국경제와 에너지산업에 미치는 영향 - CGE 모형을 사용한 경제적 분석 -)

  • Lim, Jaekyu
    • Environmental and Resource Economics Review
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    • v.10 no.4
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    • pp.547-567
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    • 2001
  • This paper analyzed what kind of institutional scheme for domestic policy instruments to reduce GHG emissions are desirable for Korea in complying with the international efforts to mitigate climate change, by focusing on independent abatement(equivalent to the imposition of carbon tax) and domestic emission trading. It also examined the economic and environmental implications of recycling the government revenue created from implementation of those policies. By utilizing a dynamic CGE model, this study shows that the economic cost under independent abatement is projected to be higher than that under emission trading. It is because under independent abatement scheme each emitter in economy must meet its emission target regardless of the abatement cost. On the other hand, emission trading allows emitters to reduce the marginal cost of abatement through trading of emission permits. In designing future domestic policies and measure to address the climate change problem in Korea, therefore, this study proposes the introduction of domestic emission trading scheme as the main domestic policy instrument for GHG emission abatement. In terms of double dividend, in addition, this study shows that both independent abatement and emission trading schemes under various assumption on the revenue recycling may not generate the double dividend in Korea.

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A Study on Land Ownership and Use in North Korea After Uification (통일 후 북한지역에서의 토지소유 및 이용에 관한 연구)

  • 최상철;이영성
    • Journal of the Korean Regional Science Association
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    • v.14 no.2
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    • pp.1-33
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    • 1998
  • Whereas previous researches on land policy after unification dealt with principally the problem of land confiscation under the communist reign, this research tried to propose a scheme of long-term land reform which was based on case studies on ex-socialist societies' experiences during their transformation, analysis on North Korea's institution related to land ownership and use. To reform North Korea's land ownership and use by the principle of market economy, North Korean should accumulate their commencing asset necessary for private ownership of land and housing. Therefore much focus should be put on the accumulation of the commencing asset at the early state of unification. On the extension of that line, the government of the Unified Korea should try to solve the problem of land confiscation by the communist party and land privatization in the region of North Korea. For the purpose, gradual land reform is more desirable than rapid one according to the case studies on ex-socialist societies. The government should avoid policies than can result in serious fiscal burden. Active participation of local government is highly recommendable in land tax and development. On the direction of land policy, this research proposed a four step long-term scheme of land reformation in North Korea. However, later researches should put more Korea. However, later researches should put more emphasis to the unification of land institution of North and South Korea which this research couldn't deal with sufficiently.

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Catastrophic Health Expenditure and Trend of South Korea in 2018 (2018년 재난적 의료비 경험률 현황 및 추이)

  • Jeong, Wonjeong;Kim, Yunkyung;Park, Eun-Cheol
    • Health Policy and Management
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    • v.30 no.1
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    • pp.126-130
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    • 2020
  • Catastrophic health expenditure refers to measure the level of the economic burden of households due to medical expenses. The purpose of this study was to examine the proportion of households that experienced catastrophic health expenditure between 2006 and 2018 using available data from the National Survey of Tax and Benefit (NaSTaB), Korea Health Panel (KHP), and Households Income and Expenditure Survey (HIES). Trend test was used to analyze the proportion of household with catastrophic healthcare expenditure. The households experienced the catastrophic health expenditure 2.08% in 2018 using the NaSTaB data. Trend analysis was significant with the decreasing trend (Annual Percentage Change [APC], -4.88; p<0.0001) in the proportion of households with the catastrophic health expenditure. On the other hand, the results of the HIES showed 2.92%, and KHP showed 2.48% of households experienced the catastrophic health expenditure in 2016. The trend was significantly increased in HIES (APC, 1.43; p<0.0001) and KHP (APC, 6.68; p<0.0001). Therefore, this suggests that further interventions to alleviate the burden of catastrophic health expenditure to the low-income group are needed.