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http://dx.doi.org/10.22156/CS4SMB.2018.8.6.409

An Analysis on Macro-economic Effect of Tax Exemption in R&D Special Cluster  

Kim, Sung-Tai (Department of Economics, Cheongju University)
Jeon, Seung-Hoon (Department of Economics, Daegu University)
Lim, Byung In (Department of Economics, Chungbuk National University)
Publication Information
Journal of Convergence for Information Technology / v.8, no.6, 2018 , pp. 409-416 More about this Journal
Abstract
The purpose of this study is to estimate the macro-economic ripple effect of tax exemption for both high end technology firms and research enterprises in R&D special cluster. We apply the user cost of capital model and the Input-output model to the estimation. Estimation results for 2007-2016 are as follows: the increase in both the production and the value-added is 2,807 and 1,392 hundred million Korean won, respectively. Also, employers are increased by 2,355 people. These imply that keeping the tax exemption item for certain enterprises in R&D special cluster may be beneficial to our economy.
Keywords
User cost of capital; Input-output model; R&D Special Cluster; Restriction of Special Taxation Act; Ripple effect;
Citations & Related Records
Times Cited By KSCI : 3  (Citation Analysis)
연도 인용수 순위
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