• Title/Summary/Keyword: Forest income tax

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A Study on the Improvement Measures of Forest Tax to Promote Forest Investment - with an Emphasis on the Improvement Measures of Forest Income Tax - (투자유인(投資誘引)을 위한 임업세제(林業稅制)의 개선방안(改善方案)에 관한 연구(硏究)(1) - 산림소득세(山林所得稅)의 개선방안(改善方案)을 중심으로 -)

  • Kim, Eui Gyeong
    • 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.

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Feasibility Analysis on the International Wood Industry EXPO held in Jeollanam-do (전남 국제목재산업박람회 개최에 대한 타당성 분석)

  • An, Ki-Wan;Choi, In-Hwa;Park, Kyung-Seok
    • Journal of Forest and Environmental Science
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    • v.30 no.1
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    • pp.145-151
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    • 2014
  • The study examines the feasibility of hosting the International Wood Industry EXPO as a part of the effort to establish Wood Industry Cluster in Jeollanam-do. The provisional EXPO period suggested by the study is 30 days between July 23 (Saturday) and August 21 (Sunday) 2016 and the proposed venues are Namdo International Education Center, Woodland, and Woodcraft Center, Jangheung-gun, Jeollanam-do, and so on. According to the study, it is calculated that the expected investment cost amounts to around 4.5 billion won and the number of total potential visitors reaches 1,627,478. The study also predicts that the EXPO generates various economic effects and outputs that can be quantified as following; a production inducement effect equivalent of 344.5 billion won, an income inducement effect of 77 billion won, an employment inducement effect corresponding to 3,899 jobs, a value-added inducement effect equivalent of 143 billion won, and an indirect tax inductive effect of 32 billion won. Then, emphasizing the need for the organizing committee that can play an important role in managing the overall EXPO events, the study, based on the figures, concludes that the International Wood Industry EXPO 2016 is to be promoted at the regional and national level.

Visual Preferences and Willingness to Pay for Alternative Use of Barren Agricultural Land (유휴농경지(遊休農耕地)의 토지이용(土地利用) 대안(代案)에 대(代)한 시각선호(視覺選好)와 지불의사(支拂意思))

  • Kim, Seongil;Lee, Yeong-Joo;Song, Hyeong-Sop
    • Journal of Korean Society of Forest Science
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    • v.86 no.1
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    • pp.87-97
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    • 1997
  • In this research, photo images of uncultivated marginal lands were simulated to visualize alternative land use patterns using image capture technology. Based on an original photos, 3 simulated images were created ; barren condition, aforested condition and shrub-covered condition. The simulated images were then used to evaluate respondents' visual preference(SBE value) and willingness to pay for the agricultural development tax as a hypothetical payment vehicle. The SBE values for barren condition are the lowest, as expected. When original condition is changed to forested or shrubbed, the SBE values are increased significantly. The logistic models for the willingness to pay for the various alternative land uses performed significantly, ${\rho}$ statistics for 6 models ranges from 0.3 to 0.4 and correct percentage for predicted probability are about 75%. Among independent variables, the amount of tax offered is the most influencing factor to predict the probability. Income also shows some relationship with no statistical significance. Other variables behave inconsistently in the model. When SBE and WTP are correlated, rather consistent trends can be observed. With the increase of SBE, WTP predicted by the model increases accordingly. It can be concluded that enhancement of scenic quality of the agricultural lands leads to increase of people's willingness to pay to support the rural environmental conservation.

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