• 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.

• Korean Journal of Construction Engineering and Management
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• v.24 no.5
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• pp.12-21
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• 2023

Green remodeling proposed in the Korean New Deal is a project to build or remodel eco-friendly and energy-efficient buildings using renewable energy facilities and high-performance insulation for public buildings. The government intends to achieve the carbon emission reduction target by conducting green remodeling. Major overseas cities that conduct green remodeling are actively promoting technology support and promotion along with energy performance evaluation according to building characteristics, subsidies for private revitalization, and tax benefits. With this background, the analysis of the current status and problems of the green remodeling project was performed and the Activation factors of Green Remodeling were derived from survey results. This study suggested strategic measures such as a participation of civil society, promotion, and priority selection of administration and policy measures such as a leading role of the public sector, expanding support for the socially underprivileged, and financial support and tax benefits. And this study results are expected to be utilized as basic data to promote the green remodeling project.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.6
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• pp.112-126
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• 2012

The theme is to analyze the time-series changes of design elements on golf courses and golf country club and its factors influencing to the changes with regard to 81-membership country club located in the Capital Area of Seoul, created in the periods from 1964 until 2011. The research methods is to analyze the time-series changes of environmental factors influencing to the changes of the elements on the golf course by book review, and to compare and speculate the results of the analysis on the environmental factors with the time-series changes on the golf course elements of statistical analysis as like regression analysis. The research results were as follows. The first, the environmental factors influencing to the change of golf course elements were analyzed as the five elements of the golf-related policies and regulations, the economy, the numbers of golfers, PGA and KPGA golf tournaments, the golf instruments. The second, the type and scale of the location of the golf course were showing trends of transformation from flat ground to mountainous one and from small scale to large one. The third, it was analyzed that he golf course elements as like the sizes, length, numbers of golf course elements as like fairway, green, bunker, teeing ground and pond were influenced by the law and regulation, the increase of amateur golfers, the promotion of techniques of golfers, the increase of the chance of foreign course designer's involvement to domestic market through the opening of PGA and KPGA tournaments etc. The fourth, the promotion of golf instruments and the flying distance were the factors influencing to the numbers of bunker, the lengths of holes. The fifth, it was revealed that the trends of increase of sizes of ponds influenced by enacting environmenal friendly laws and regulations, considering of landscaping, reflecting of design trends followed by the opening of PGA tournaments. Finally, it was proposed that the further research would be introduced with regard to the qualitative analysis onto the changes and influential factors of golf course design.