• 주택과사람들
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• s.192
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• pp.90-93
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• 2006

거주 목적의 실수요자가 아니라 주택을 재산증식의 수단으로 이용하는 1가구 2주택 보유자에 대해 양도소득세를 중과한다는 것이 이번 개정의 취지다. 1가구 1주택자가 불가피한 상황에 의해 일시적인 1가구 2주택자가 된 경우에는 중과 대상에 포함하지 않는다.

• 주택과사람들
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• s.200
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• pp.102-103
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• 2007

올해부터는 임야나 농지의 소재지, 또는 소재지와 연접한 시.군.구.에 소유자가 거주하지 않으면 비사업용 토지로 간주해 양도소득세를 60% 세율로 중과하며 장기보유특별공제도 적용되지 않는다. 그러나 예외도 있으므로 관련 규정을 꼼꼼히 챙겨보자.

• Environmental and Resource Economics Review
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• v.17 no.3
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• pp.61-89
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• 2008

In this study, by extending the model proposed by Fullerton and Kim(2006), we explored the tax interdependency effect to examine the relationship between environmental tax and economic growth. The theoretical model shows that environmental tax cannot always stimulate economic growth if other taxes such as labor or income tax are distorted by environmental taxes. However, environmental tax can boost economic growth if cutting distortionary taxes offset the distortion of taxes, or improvement of abatement knowledge can sufficiently reduce the cost of production. An empirical analysis using 14 OECD countries shows a positive relationship between the increase of implicit energy tax rate and the increase of implicit income tax rate. Meanwhile, empirical analysis does not provide enough evidence to claim that the increase of implicit energy tax decreases implicit labor tax. We can presume that environmental tax policy in Europe did not necessarily mitigate the burden of labor tax.

• Journal of the Korean hospital association
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• v.23 no.4 s.213
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• pp.38-48
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• 1994

이 글은 지난 5월 현대병원경영연구소 주최로 개최된 병원최고경영자 경영사례발표세미나에서 발표된 내용을 녹음으로 취합하여 편집한 것이다.경영난에 고심하는 병원들에 참고 되기를 바라 게재하며, 현대병원경영연구소에서 녹취와 정리를 해주었다. -편집자-

• The Hankook-Saengyark Bo
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• no.260
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• pp.2-2
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• 2004

제1회 함양 산삼축제' 이달19$\~$20일 개최 - '불로초 장수촌' 관광파크 추진(제주도 서귀포시, 약용식물 재배시험장 유치) - 생강 소포장 출하 적극 추진(농협 전국협의회$\cdots$공동브랜드 개발도) - 2004년도하반기 수급조절물량 결정

• 주택과사람들
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• s.187
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• pp.34-35
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• 2005

개발이익의 환수는 부담금을 늘리는 것보다 기존 조세 제도를 제대로 운영하면 충분히 그 효과를 살릴 수 있다는 지적도 나온다. 이미 땅값이나 집값 상승에 대해서는 양도소득세를 통해 이익의 일부를 세금으로 거둬들이고 있다. 개발사업으로 이익을 본 기업도 법인세를 내고 있다. 따라서 기족 세법 테두리에서 개발이익에 대한 철저한 환수를 할 수 있도록 보완책을 마련하는 게 정도(正道)라는 지적이다

• Journal of Korean Society of Transportation
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• v.32 no.4
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• pp.357-368
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• 2014

So far, land use-transportation models have been used exclusively for numerical analysis. A recent theoretical endeavor now enables us to derive the first-order derivative of the model's welfare function with respect to policy variables. I extend this methodology into the institutional setting where toll revenues are recycled through labor income tax. In this setting, the first-order derivative is composed of (1) the increase in welfare due to reduced congestion, and (2) the decrease in welfare due to interaction with the existing labor income tax. This result coincides with existing theory in the non-spatial model.

• Journal of Korean Society of Forest Science
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• v.82 no.2
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• pp.128-138
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• 1993

This study was carried out to improve forest tax system corresponding to Korean forestry status. Especially, special regard was paled in order to promote forest investment as a result of improvement measures. As a result of this study, the establishment of new system which allow deduction as a loss when forest investment occurred is more effective than present forest income tax system, which gives tax-exemption on cutting of artificial forests. Some detailed adoption technique of that system was examined in various viewpoint. Also, it is indicated that this improvement measures was already adopted generally in some developed countries.

• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.121-134
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• 1990

This paper examines the redistributive potential of capital taxations within the two-class overlapping generations model, where only capitalists are intergenerationally linked through heritable capital stocks. In particular, the dynamic welfare incidence of two different capital taxations is examined; first a capital income tax levied uniformly on interest earnings, and second, an estate tax levied on the intergenerational transfers of capital stock within the capitalists' families. Redistributive effects are measured by examining how the permanent and unanticipated changes in proportional capital income tax and estate tax rates affect workers' welfare when the proceeds in each period are distributed, in a lump-sum fashion, among young workers. It is shown that, except for in the short run, both the capital taxes are ineffective and may actually lower the workers' steady state welfare through the shifting of tax burden toward workers from capitalists. Differential incidence analysis shows that redistributive potential is diminished further when the lump-sum transfers are financed by the estate tax rather than by the capital income tax. Although the model examined in this paper is based on simple and strong assumptions, this study suggests that redistributive policy using the capital taxations may only have distortionary effects in the long run, without improving workers' welfare, by incurring dead-weight loss unless additional fiscal measures are implemented to increase the investment incentives.

• 월간 기계설비
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• s.132
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• pp.26-43
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• 2001

하반기부터 국가가 시행하는 추정가격 78억원 미만(지자체 235억원미만)의 국내입찰대상 모든 공사는 인터넷을 통한 전자입찰로 낙찰자가 선정된다. 또 건설업 등록시 법정자본금에 해당하는 보증능력 확인서를 제출해야하고 일정기준 이상의 사무실을 갖춰야하는 등 건설업등록요건이 강화된다. 이와 함께 고급주택을 제외한 신축주택에 대한 양도소득세가 2003년 6월말까지 면제되며 부동산투자 회사가 설립돼 본격적으로 부동산에 대한 간접투자시대가 열린다. 정부는 2001년 7월 1일 부터 달라지는 부처별 경제$\cdot$행정제도를 종합 정리해 발표했다.