• Title/Summary/Keyword: tax burden

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A study on low carbon car subsidy for automotive industry development (자동차 산업 발전을 위한 저탄소차 협력금제도에 대한 연구)

  • Meng, Haiyang;Jung, Junhwa
    • International Commerce and Information Review
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    • v.16 no.4
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    • pp.247-261
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    • 2014
  • In this study, it investigates the highly controversial issue "low carbon car subsidy". Through the policy's intent, purpose, and necessity, it aims to present alternatives for automotive industry development. Introducing the low carbon car subsidy will bring a huge change to the vehicle purchase practices by changing vehicle purchase cost. It expects that this change will reduce greenhouse gas emission from vehicles. For successful settlement of the system, it shall set up the target sections for subsidy and levy appropriately in order to get the nation's consensus. Additionally, it has to conduct sufficient reviews the measures such as adjustment to the existing auto tax, divided payments of burden charge, etc before enforcing the system. In terms of the automobile industry, it must do their level best in technical development in order to meet the carbon dioxide emission level of imported cars until the enforcement. Also, the government has to strengthen its support to the industry.

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Analysis of Childcare Support Policies and Fertility Rates of the OECD Countries: Focusing on Cash-support Policies, Child-care Facility Policies, and Tax Benefits Policies (OECD 국가의 양육지원 정책과 출산율 분석: 현금지원 정책, 보육시설서비스 정책, 조세혜택 정책을 중심으로)

  • Kang, Kyoung Hee;Jun, Hong-Ju
    • Korean Journal of Childcare and Education
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    • v.9 no.6
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    • pp.197-221
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    • 2013
  • The purpose of this study was to examine the relationship between the child care support policies and the birth rate in 33 OECD countries. In the structural equation modelling, the birth rate was the dependent variable while the cash-support policies, the child-care facility service policies, and the tax benefits policies were the independent variables. The analysis showed that the most effective factor on the birth rate was the child-care facility service policies. Regarding the effectiveness of the policy expenses, the cash-support policies showed stable fluctuation of effectiveness according to the fluctuation of cash amount, the child-care facility service policies. In conclusion, in order to increase the effectiveness of the cash-support policies, the adequate cost calculation to decrease the parents' burden for child-bearing, re-allocation of budget, and support methods and timing should be continually discussed. In addition, for the better effectiveness of the facility service policies, more various, comprehensive and high-quality facility service policies that could balance home and work, should be implemented.

Effects of Financing the Cost of Metropolitan Transportation Facility using TIF (조세담보금융을 활용한 신도시 광역교통시설설치비용 조달효과)

  • Song, Young-Il;Choi, Dae-Sik
    • Land and Housing Review
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    • v.6 no.4
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    • pp.185-193
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    • 2015
  • Since the introduction of New Towns in Seoul MSA, land price has steadilly been risen due to the financial burden of constructing metropolitan transportation facilities. Despite metropolitan transportation facilities are utilized by New Towns as well as its surrounding area, the current situation is that most of the burdens, which is supposed to be shared with local governments, fall to developers. This study, with the case of Dongtan New Town, is to deduce rational structure of cost-sharing by the analysis of travel demands of metropolitan transportation facilities. Also, for the financing of the cost, the application methods of TIF(Tax Incremental Financing) have been suggested. The results showed that the proportion of travel which origins from New Town was 35.1%, which results in 800 billion won for the share of local government. For financing this amount of the cost, at least 20 years of financial period and the rate of 2% increase of real estate are needed in operating the TIF.

Philippines 2017: Warlike Powers of Security Forces and Hedging Strategies in Foreign Relation (필리핀 2017: 호전적 내치(內治)와 줄타기 외교)

  • KIM, Dong-Yeob;JUNG, Bub Mo
    • The Southeast Asian review
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    • v.28 no.2
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    • pp.181-212
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    • 2018
  • In 2017, the government of Duterte, in the second year of the ruling, more strongly promoted peace and order policies and expressed independent diplomacy as the chairman of ASEAN. He continued to fight against drugs and tried to increase his political legitimacy through the punishment for corrupt officials. He also declared martial law in the Mindanao region because of the dissolution of the Maute group, a Muslim terrorist organization, and strengthened counterterrorism cooperation externally. In addition, as to Communist militants, he took the initial reconciliation gesture and promoted peace negotiations, however, concluded the peace tide and started the suppression operation due to a series of bloodshed. He still has a strong drive in peace and order issues, backed up by high support rate, but it is becoming a factor of anxiety as the socioeconomically underprivileged and minority groups are increasingly alienated. As the chairman of ASEAN, Duterte has a certain distance from the United States, which is a firm ally, but has turned to increase familiarity with China and Russia, which can take substantial economic benefits. Through diversifying the external economic support and increase of tax revenue, the priority task was to establish the infrastructure. Although the Philippines, which has a high economic growth rate, has a strong expectation that it can establish a solid infrastructure, tax reforms should be successfully completed in order not to repeat the previous failures, which has traditionally increased foreign debt burden by relying on external resources. It seems that it is necessary to find the meeting point of the foreign policy of Duterte and new Korean government's New Southern Policy, and to find possible economic cooperation policies to improve Philippine infrastructure.

A Study of Elderly Residing Support Policy in Advanced Age Society (고령사회 노인주거지원정책에 관한 연구)

  • Shin, Hwa-Kyoung;Lee, Joon-Min
    • Journal of Families and Better Life
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    • v.26 no.5
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    • pp.15-25
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    • 2008
  • By population graying, elderly residing problem is risen by social problem. Specially, because residing is occupying many parts in psychological sentimentalize stability of elderly senescence, it is misgovernment that suitable countermeasure is pressing hereupon with governmental interest so that elderly age may can inhabit to suitable residing space. The purposes of this research used content analysis method about elderly residing support policy laying stress on data of elderly residing support policy connection literature, virtue research etc.. and research result is as following ; First, as elderly residing connection equipment is permitted by common people subject operation in government burden gradually in van abroad including our country, supply of elderly equipment is spreading. Second, support about elderly dependent is introducing house priority supply system to financial favors benefit and income tax exemption, aged parents supporter being increasing. Third, through reconstruction and so on of house, real elderly's ashes are developing by support policy. Also, is administering elderly residing support policy by total service that can support elderly aging in place.

A Study of Activation plan for Korean restaurant business -Based on Literature of Preceding Studies- (한식당 영업활성화 방안 연구 - 선행연구 문헌을 토대로 -)

  • Gye, Su-Gyeong;Jin, Yeong-Il
    • Proceedings of the Korea Hospitality Industry Research Society Conference
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    • 2005.11a
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    • pp.109-122
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    • 2005
  • In accordance with changes in life style, people's desire to eat out is getting changed in their preferring factors from whether they can buy food they want to eat fast and easily to mood of the dining space, content and quality of service, hygiene condition of restaurant, quiet location and surrounding circumstance, and discount coupon and price destruction. In addition, consumers who begin to recognize the seriousness of environmental pollution prefer health-oriented food. On the other hand, excessive presence of competitors, growing personnel expense, increasing expenditure in accordance with swelling price of rent and material expenditure, increase of tax burden, decrease of income because of credit card service charge and high expected level by consumers make it difficult for restaurant's owners to manage restaurant business. Therefore, this study purposes to establish development of menu from the consumer's and the supplier's point of view and propose how to develop menu aiming at convenience, health and diversity.

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Estimation of Willingness To Pay for Health Forecasting Services (건강예보 서비스 제공에 대한 지불의사금액 추정)

  • Oh, Jin-A;Park, Jong-Kil;Oh, Min-Kyung
    • Journal of Environmental Science International
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    • v.20 no.3
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    • pp.395-404
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    • 2011
  • Weather forecasting is one of the key elements to improve health through the prevention and mitigation of health problems. Health forecasting is a potential resource creating enormous added value as it is effectively used for people. The purpose of this study is to estimate 'Willingness to Pay' for health forecasting. This survey was carried out to derive willingness to pay from 400 people who lived in Busan and Kyungnam Province and over 30 years of age during the period of July 1-31, 2009. The results showed that a 47.50% of people had intention to willingness to pay for health forecasting, and the pay was 7,184.21 won per year. Willing to pay goes higher depending on 'tax burden as to benefit of weather forecasting', 'importance of the weather forecasting in the aspect of health', 'satisfaction to the weather forecasting', and 'frequency of health weather index check'. This study followed the suggestion of the Korea Meteorological Administration generally and the values derived through surveys could be reliable. It can be concluded that a number of citizens who are willing to pay for health forecasting are high enough to meet the costs needed to provide health forecasting.

A Study on Land Ownership and Use in North Korea After Uification (통일 후 북한지역에서의 토지소유 및 이용에 관한 연구)

  • 최상철;이영성
    • Journal of the Korean Regional Science Association
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    • v.14 no.2
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    • pp.1-33
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    • 1998
  • Whereas previous researches on land policy after unification dealt with principally the problem of land confiscation under the communist reign, this research tried to propose a scheme of long-term land reform which was based on case studies on ex-socialist societies' experiences during their transformation, analysis on North Korea's institution related to land ownership and use. To reform North Korea's land ownership and use by the principle of market economy, North Korean should accumulate their commencing asset necessary for private ownership of land and housing. Therefore much focus should be put on the accumulation of the commencing asset at the early state of unification. On the extension of that line, the government of the Unified Korea should try to solve the problem of land confiscation by the communist party and land privatization in the region of North Korea. For the purpose, gradual land reform is more desirable than rapid one according to the case studies on ex-socialist societies. The government should avoid policies than can result in serious fiscal burden. Active participation of local government is highly recommendable in land tax and development. On the direction of land policy, this research proposed a four step long-term scheme of land reformation in North Korea. However, later researches should put more Korea. However, later researches should put more emphasis to the unification of land institution of North and South Korea which this research couldn't deal with sufficiently.

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Simulation of Pension Finance and Its Economic Effects (연금재정(年金財政) 시뮬레이션과 경제적(經濟的) 파급효과(波及效果))

  • Min, Jae-sung;Kim, Yong-ha
    • KDI Journal of Economic Policy
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    • v.13 no.1
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    • pp.115-134
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    • 1991
  • The role of pension plans in the macroeconomy has been a subject of much interest for some years. It has come to be recognized that pension plans may alter basic macroeconomic behavior patterns. The net effects on both savings and labor supply are thus matters for speculation. The aim of the present paper is to provide quantitative results which may be helpful in attaching orders of magnitude to some of the possible effects. We are not concerned with the providing empirical evidence relating to actual behavior, but rather with deriving the macroeconomic implications for a alternative possibilities. The pension plan interacts with the economy and the population in a number of ways. Demographic variables may thus affect both the economic burden of a national pension plan and the ability of the economy to sustain the burden. The tax transfer process associated with the pension plan may have implications for national patterns of saving and consumption. The existence of a pension plan may have implications also for the size of the labor force, inasmuch as labor force participation rates may be affected. Changes in technology and the associated changes in average productivity levels bear directly on the size of the national income, and hence on the pension contribution base. The vehicle for the analysis is a hypothetical but broadly realistic simulation model of an economic- demographic system into which is inserted a national pension plan. All income, expenditure, and related aggregates are in real terms. The economy is basically neoclassical; full employment is assumed, output is generated by a Cobb-Douglas production process, and factors receive their marginal products. The model was designed for use in computer simulation experiments. The simulation results suggest a number of general conclusions. These may be summarized as follows; - The introduction of a national pension plan (funded system) tends to increase the rate of economic growth until cost exceeds revenue. - A scheme with full wage indexing is more expensive than one in which pensions are merely price indexed. - The rate of technical progress is not a critical element in determining the economic burden of the pension scheme. - Raising the rate of benefits affects its economic burden, and raising the age of eligibility may decrease the burden substantially. - The level of fertility is an element in determining the long-run burden. A sustained low fertility rate increases the proportion of the aged in total population and increases the burden of the pension plan. High fertility has inverse effects.

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Optimum Delivery Frequency for Reducing Construction Logistics Cost under a Carbon Taxation (탄소세 부과시 건설 물류비용 최소화를 위한 운송빈도 최적화)

  • Park, Moon-Seo;Chun, Myung-Hee;Lee, Hyun-Soo;Hwang, Sung-Joo;Jang, Myung-Houn
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.3
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    • pp.73-82
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    • 2011
  • The term 'green' has become an important way of survival for the construction industry in 21th century in accordance with the emergence of the environmental crisis due to the climatic change. Especially the policy of carbon taxation, planed to be introduced from 2012, is expected to be a considerable burden to the construction industry which has abundant carbon emission during the resource transportation due to the complexity of resources and local distribution of the construction sites. In this regard, this study shows an optimizing strategy for delivery frequency, which downsizes the net distribution costs based on the assumption that, despite of its other advantagements, the frequent small lot mode of JIT delivery would take negative effects due to the increase of costs of transportation and carbon emission once the carbon taxation policy carried out. To simulate the efficiency of the management strategies, the System Dynamics modeling has been used. The results show that the frequent small lot transportation strategy is now always efficient method to these changes, and that the frequency of transportation should be re-determinated according to the extent of the imposition of carbon tax. This study provides the conceptual frame for an efficient management of transportation system of the construction industry, showing necessity of change of the resource transportation systems through analysing JIT deliver system in accordance with the global changes in environmental economy.