• Title/Summary/Keyword: 여행자 휴대품

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A Study on the Optimal Cut-off Level of Simple Tax Rate in Korea : Cases of traveler's customs clearance (한국 간이세율의 적정 인하수준 추정에 관한 연구: 여행자 휴대품 통관을 중심으로)

  • Kim, Hee-Kwon;Kim, Hee-Ho
    • Korea Trade Review
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    • v.43 no.6
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    • pp.215-238
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    • 2018
  • Tariff reduction from FTAs are applied to imported goods, but not to traveler's goods. There are difficulties in meeting the FTA's conditions for free tariff application, such as origin of goods and direct transportation. This study suggests the optimal cut-off level of a simple tax rate applied to traveler's goods with respect to traveler' welfare and government tax revenue. Among three different scenarios of simple tax reductions by ordering its weighted magnitude of effects, the optimal tariff was found to be 2% applied to all goods. The effects of a 2% reduction of simple tax rate would increase traveler' welfare by 16.8 billion won and reduce tax revenue by only 0.34 billion won.

$\cdot$중 카페리 여행자 휴대품 단계적 축소 재확인

  • 한국생약협회
    • The Hankook-Saengyark Bo
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    • no.241
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    • pp.2-2
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    • 2000
  • 강진, 한약재 첨가한 민속주 청세주 개발 - 한의학 박물관 건립 추진(대구시, 2004년 완공계획) - 국립공원 가야산 야생화 식물원조성 종합전시관 온실등 갖춰 - 열차관광 특수 약초호황 (순수국산약초 가공제품 인기) - 담배인삼공사 탄산음료 스포멕스 출시 - 상품성 낮은 더덕 튀김용 판매 인기

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