• Title/Summary/Keyword: taxes and charges

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The Impacts of the Traffic Demand Management Policies across the Different Income Classes in Seoul (교통수요관리정책의 소득계층별 효과 분석)

  • 이번송;이의섭
    • Journal of Korean Society of Transportation
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    • v.14 no.1
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    • pp.7-27
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    • 1996
  • It is very costly to construct transportation facilities such as roads, bridges, tunnels, and public parking lots mainly because land price is very high in metropolis like Seoul. Private car oweners use these facilities more extensively than public transportation users. However, the government does not impose proper charges for using these facilities. Such improper charge causes traffic congestion and then decreases social welfare in efficiency and equity. To solve problem, many traffic demand management policies are used. Traffic management policies which are currently used or under consideration by the City Government of Seoul include the imposition of road tolls, increase of parking fees in public parking lots, increase of gasoline taxes, expanded implementation of bus only lanes, and shippujae, which requires one(1) non-driving day for 10 calendar days. This study examined the impacts of such policies on the different income classes using simulation analysis. We found that the impacts of market-oriented policies such as the imposition of road tolls and the increase of gasoline taxes is regressive. Also, we found that while the low and middle income private car users have incentive have incentive for public transportation use, the high income private car users have no incentive for public transportation use in many cases.

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INCOTERMS 2000 and Non-Maritime Trade Terms (INCOTERMS 2000과 비해상매매조건(非海上賣買條件))

  • Choi, Myung-Kook
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.13
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    • pp.151-192
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    • 2000
  • This study has been focused on the revisions and characteristics of the 7 non-maritime trade terms(EXW, FCA, CPT, CIP, DAF, DDU and DDP) in Incoterms 2000. Main characteristics are as follows: First, the use of different expressions intended to convey the same meaning has been avoided and the same expressions as appear CISG have been used. Second, the content of preamble in each trade terms has been shortened and definitedly. Third, if the parties are going to use variants of trade terms in Incotrems 2000, the meanings should be made clear by adding explicit wording in the contract of sale. Main revisions of the 7 trade terms are as belows: First, Incoterms 2000 has emphasized that in EXW, the seller delivers when he places the goods at the disposal of the buyer at the seller's premises or another named place(i.e. works, factory, warehouse, etc.) not cleared for export and not loaded on any collecting vehicle. Second, in FCA, delivery is completed; a) If delivery occurs at the seller's premises, the seller is responsible for loading. b) If delivery occurs at any other place, the seller is not responsible for unloading. Third, in CPT and CIP, all costs and charges relating to the goods whilst in transit until their arrival at the agreed place of destination, unloading costs and all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and for their transit through any country are linked with the content under the contract of carriage. Fourth, Incoterms 2000 has emphasized that in DAF, the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport not unloaded, cleared for export, but not cleared for import at the named point and place at the frontier, but before the customs border of the adjoining country. Fifth, Incoterms 2000 has emphasized that in DDU, the seller delivers the goods to the buyer, not cleared for import(in DDP, cleared for import), and not unloaded from any arriving means of transport at the named place of destination. Sixth, if the parties do not intend to deliver the goods across the ship's rail, FCA, CPT and CIP instead of FOB, CFR and CIF should be used.

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A Study on the Balanced Regional Development Strategy through the Horizontal Equalization Development Fund (II) (수평적 형평화 기금에 의한 지역균형발전전략 연구(II))

  • Kim, Yong-Chang
    • Journal of the Korean Geographical Society
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    • v.43 no.6
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    • pp.914-937
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    • 2008
  • This paper suggests the 'growing together' strategy through the instrument of horizontal equalization development fund collected by Seoul Metropolitan Area(SMA) governments. This method is a kind of SMA's special grant composed of the real estate related taxes, corporate tax, property-related capital gain tax,. development gain, various charges by 'The Framework Act on the Management of Charges', the sharing of tax revenues. Also the up-zoning and exemption of capital gain tax burden in SMA's plant site sale process is suggested as a another method. Finally governance strategy with contract theories and social agreements point out how mutual duties between two parties can be efficiently managed. Governance system among levels of government is executive strategy that could be used as clarifying and learning tools for co-development by SMA's special grant.

A Disaster Support System for View Point Research about Japan Earthquake Insurance Problems (재해자 지원으로 본 일본의 지진보험의 문제점에 관한 연구)

  • Kang, Shinwook;Park, Namkwun
    • Journal of the Society of Disaster Information
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    • v.10 no.2
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    • pp.230-237
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    • 2014
  • A victim of natural disaster support systems are self-help, cooperation and taxes and other public charges. This research purpose, a victim support system became the focus of cooperation(Earthquake Insurance, Japan Agricultural Cooperatives and ZENROSAI) that is base on strength of East-Japan Earthquake, is reviewing the supply present condition and limit of provide relief problems. research is using data that is base on many kinds of publications and homepages and hearing by Japan Agricultural Cooperatives and Insurance company.

Electric Bill Minimization Model and Economic Assessment of Battery Energy Storage Systems Installed in a Non-residential Customer (비주거용 소비자 전력요금최소화 목적 BESS 최적운영 및 경제성 평가)

  • Park, Yong-Gi;Kwon, Kyoung-Min;Lim, Sung-Soo;Park, Jong-Bae
    • The Transactions of The Korean Institute of Electrical Engineers
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    • v.65 no.8
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    • pp.1347-1354
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    • 2016
  • This paper presents optimal operational scheduling model and economic assessment of Li-ion battery energy storage systems installed in non-residential customers. The operation schedule of a BESS is determined to minimize electric bill, which is composed of demand and energy charges. Dynamic programming is introduced to solve the nonlinear optimization problem. Based on the optimal operation schedule result, the economics of a BESS are evaluated in the investor and the social perspective respectively. Calculated benefits in the investor or customer perspective are the savings of demand charge, energy charge, and related taxes. The social benefits include fuel cost savings of generating units, construction deferral effects of the generation capacity and T&D infra, and incremental CO2 emission cost impacts, etc. Case studies are applied to an large industrial customer that shows similarly repeated load patterns according to days of the week.

The Outcome of the 6th ICAO Worldwide Air Transport Conference and Fair Competition Policy in International Air Transport (국제항공운송의 최근 동향과 항공운송의 공정경쟁정책 -ICAO 제6차 세계항공운송회의 결과를 중심으로-)

  • Shin, Dong-Chun
    • The Korean Journal of Air & Space Law and Policy
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    • v.28 no.1
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    • pp.97-114
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    • 2013
  • The 6th Worldwide Air Transport Conference was held in Montreal in March 2013 under the auspices of ICAO. This conference, which has been held every ten years, is dealing with virtually every issue of international air transport, and aiming at updating ICAO policy in order to ensure long-term growth of international civil aviation. Last conference which took place in 2003 focused on the liberalization of air transport, and the 6th conference shifted its focus from whether to push for liberalization, to how to implement it. The main agenda items for the 6th conference was liberalization, safeguards, ownership, fair competition, airports and air navigation facilities, charges, and ICAO policy. The liberalization, and in particular progressive liberalization has been a main theme over the past decades. In the process leading to liberalization, there needs to be the expansion of market access, easing regulation on ownership and control of airlines. Furthermore, the provision of enough infrastructure such as airport and air navigation facilities may be contributing factor to remove impediments to liberalization. However, out of concern as for undermining interests of consumer and the weak, when liberalization is proceeding in a sudden and radical manner, there should be safeguards so as to ensure market participation by developing countries, consumer protection, and economical and transparent decision on taxes and charges. Fair competition which differs from promoting competition in the market, is a policy in order to protect the weak players and consumers from monopoly and oligopoly. The Korean delegation submitted 3 WPs (WP/85, 86 and 87) and 1 IP, and presented WPs, at the conference, which were a lot compared with previous occasions. A paradigm shift was emphasized to expedite the process of liberalization at the 6th conference. The reality is that with many previous recommendations to stress the importance of liberalization, and to urge States to change their attitudes, the pace of the liberalization has been very slow and staggering. The liberalization of air transport will contribute to the growth of air transport and related industry, to create new employment, promoting tourism and regional development, and further to facilitating mutual understanding and exchange, which will also lead to making a barrier-free world. In this context, it is expected that the next conference will also evaluate the on-going process of liberalization.

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Long-Run Effects of an Environmental Tax Levied on Motor Vehicles: Simulation Analysis (자동차 환경세의 장기효과 - 시뮬레이션 분석 -)

  • Seo, Cheong-Seog;Shin, Yoon-Keun
    • Environmental and Resource Economics Review
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    • v.13 no.1
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    • pp.133-160
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    • 2004
  • This paper analyzes the long-run effects of an environmental tax levied on motor vehicles. If the government charges their consumers the tax as much as the monetary value of the external damage due to the pollutants emitted from motor vehicles, the operation of vehicles is reduced to the socially optimal level, alike to ordinary Pigouvian taxes. Thus, air pollution abatement is realized in the short run. Moreover, in the long run, the tax leads the consumers to prefer cleaner vehicles owing to the tax burden, and so the firms produce the motor vehicles with less pollutants emitted to meet the change of demand. Therefore, the tax has the additional effect on air pollution abatement. This result is obtained from the simulation in the oligopoly model which has an interior solution when the vehicles are horizontally and vertically differentiated.

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