영문목차
[title page]=0,1,1
[copyright]=0,2,1
Preface/Kwang Choi=0,3,1
Table Of Contents=0,4,5
Chapter I. Korea's Tax System And Tax Reform: Policy, Performance And Issues=9,9,1
I. Introduction=9,9,1
II. Brief History Of Tax Reforms=10,10,4
III. Tax System And Revenue Performance=14,14,7
IV. Structure And Performance Of Major Taxes=21,21,39
V. Taxation And Redistribution=60,60,12
VI. Tax Policy And Economic Growth=72,72,2
VII. Real-Name System Of Financial Transaction And Tax Policy=74,74,4
VIII. Real Estate Speculation And Tax Policy=78,78,7
IX. Issue In Value-Added Tax=85,85,2
X. Tax Administration=87,87,9
XI. Concluding Remarks And Lessons=96,96,4
Appendices=100,100,4
References=104,104,5
Chapter II. Tax Policy And Resource Allocation In Korea=109,109,1
I. Introduction=109,109,1
II. Major Tax Incentives And Their Evolution=110,110,9
III. Effective Tax Rates And Cost Of Capital=119,119,9
IV. Indirect Taxes And Resource Allocation=128,128,3
V. Concluding Remarks=131,131,1
References=132,132,1
Chapter III. Tax Policy And Corporate Financial Structure In Korea=133,133,1
I. Introduction=133,133,3
II. Corporate Capital Structure In Korea: Extent Of The Problem=136,136,4
III. Causes Of The Weak Financial Structure=140,140,3
IV. A Model Of Corporate Financial Structure=143,143,9
V. Empirical Testings=152,152,2
VI. Concluding Remarks=154,154,2
References=156,156,3
Chapter IV. Distributional Effect Of Taxes In Korea=159,159,1
I. Introduction=159,159,2
II. Distribution Of Income And Tax Burden : Existing Studies=161,161,14
III. Distributional Effect Of Taxes Based On Household Micro-Data=175,175,11
IV. Summary And Concluding Remarks=186,186,1
References=187,187,6
Chapter V. Environmental Protection And The Role Of Tax Policy=193,193,1
I. Introduction=193,193,2
II. Policy Instruments For Environmental Protection=195,195,7
III. Types And Role Of Environmental Tax Instruments=202,202,3
IV. Environmental Tax Policies In Asia-Pacific Countries=205,205,5
V. The Effects Of Environmental Taxes=210,210,6
VI. International Aspects Of Environmental Taxes=216,216,2
VII. Conclusion: Scope For Environmental Taxes In Environmental Policy=218,218,6
References=224,224,3
Chapter VI. Value-Added Taxation: Experiences And Lessons Of Korea=227,227,1
I. Introduction=227,227,6
II. Calendar Of VAT Events And Implementation Of VAT=233,233,7
III. Outline And Characteristics Of The Korean VAT=240,240,16
IV. Economic Effects Of VAT=256,256,16
V. Criticisms, Current Issues, And Lessons=272,272,13
References=285,285,2
Chapter VII. Tax Structure And Problems In Rapidly Growing Economics(Economies)=287,287,1
I. Introduction=287,287,1
II. Tax Structure=288,288,7
III. Resource Mobilization Through Taxation=295,295,8
IV. Tax Policy And Income Redistribution In Korea=303,303,10
V. Tax Burden In Taiwan=313,313,4
VI. Tax Administration=317,317,6
VII. Lessons And Concluding Remarks=323,323,3
References=326,326,5
Chapter VIII. Foreign Direct Investment Into And From Korea And Korean Tax Policy=331,331,1
I. Introduction=331,331,1
II. The Korean Economy And Foreign Capital, 1962-1983=332,332,7
III. A Review Of Policies On Foreign Direct Investment In Korea=339,339,15
IV. Trends And Features Of Foreign Direct Investment In Korea=354,354,10
V. Tax Policies On Foreign Direct Investment And Business Activity In Korea=364,364,15
VI. Korea's Outward Foreign Direct Investment=379,379,12
Biographical Sketch Of The Author=391,391,1