title page
copyright
Preface
Contents
Reaserch Papers 19
03-01. A Study on Medium Term Budget Outlook of Korea Through Forecasting Revenue and Expenditure/Sung, Myung Jae et al. 19
03-02. Projecting Changes in the Income Tax Base Arising from Long-term Population Trends/John M. Kirn;Myung Jae Sung 22
03-03. Reform of Income Tax Allowances and Tax Credits/Byung Mok Jeon;Weon Jong Hak 25
03-04. Forecasting Local Tax Revenue in Korea/Sung, Myung Jae;No-wook Park 26
03-05. Corporate Tax Rate Policy:Recent Trends and its Economic Effects/Jin Soo Kim;Hyung-soo Park;Jongseok An 27
03-06. The Economic Effects of International Tax Avoidance and Evasion/Jongseok An;Joonook Choi 29
03-07. A Study on the Effect of Environmental Tax on Industry and Trade/O-Sung Kwon;Manok Kang 31
03-08. Fiscal Implications of Aging and Inter-generational Redistributive Effects of Fiscal Policy/Joonook Choi;Byung Mok Jeon 33
03-09. Net Fiscal Benefit of Local Governments and Balanced Regional Development Policy/Jung hun Kim 35
03-10. Evolutions of U.S. Transfer Pricing Taxation and its Policy Implications to Korea:Legal analyses of 14 key Cases/Young hoon Ro 36
04-01. Redistribution Effect of Government Expenditure/Ki-Baeg ParkㆍJin Kim;Byung Mok Jeon 38
04-02. Social Security Policy: Long-term Expenditure Projections and Policy Directions/John M. Kim;Myung Jae Sung 39
04-03. Income Inequality and Redistribution Policies Based on Sectoral Studies in Korea/Sung, Myung Jae;John M. Kim 42
04-04. The Government Policy for Women's Labor Supply and Childcare Costs/Kim, Hyunsook;Weon, Jonghak 44
04-05. Subsidizing Colleges and Universities in Non-Capital Regions/Jongseok An 46
04-06. A study on infrastructure financing scheme for local public services:Development impact fee system/Hyun-A Kim;Sangwon Park;Hyung-Jun Kim 47
04-07. Political Decentralization and Fiscal Management of Local Governments/Park No-Wook 48
04-08. Corporate Tax Burdens/Ki-Baeg Park;Jin Kim 49
04-09. Demographic changes Fiscal policy (II):Effects of demographic changes and fiscal rules on tax revenues/Joonook Choi;Byung Mok Jeon;Woocheol Kim 50
04-10. Tax Audit and Compliance/Hyungjun Kim;Jin Kwon Hyun 52
04-11. Economic Effects of Aggregate Land Value Taxation in Korea/Ro, Younghoon 53
05-01. A Study on Life-time Poverty and Policy Proposals in Korea through Pseudo-Panel Analyses/Sung, Myung Jae 56
05-02. The effect of decentralization on local public finance /Ki-baeg Park;Hyun-A Kim 58
05-03. Causes and Long-term Fiscal Consequences of Unemployment:With Emphasis on Youth Unemployment/Jonghak Weon;John M. Kim;Hyungjun Kim 59
05-04. Competition and Efficiency in Government Procurement/Sangwon Park;Jin Kim 61
05-05. Labor market impact of income tax and public pension/Byung Mok Jeon;Yong sung Chang 63
05-06. A Study on the Joint Distribution of Income and Housing Wealth in Korea/Ro, Younghoon;Kim, Hyunsook 64
05-07. Equity of income tax burdens between employee and self-employed/Byung Mok Jeon;Jong seok An 67
05-08. The Effects of Corporate Tax Burden on Investment Behaviors:an analysis using company panel data/Woocheol Kim 68
05-09. The Sectoral Allocation of Government Functional Expenditure/Joonook Choi;Deockhyun Ryu;Hyungsoo Park 70
05-10. Welfare Effect of Property Transaction Tax/Junghun Kim 72
Policy Papers 73
03-01. An Analysis on Tax Policies in China and Their Implications for North Korea/Han, Sangkook 73
03-02. Taxation on B2C E-commerce under International Harmonization/Beom-Gyo Hong 75
03-03. A Study for Improvement of Korean Tariff Structure Based on International Comparison and CGE Simulation Analyses/Jaeho Cheung;Myung Jae Sung;Myungheon Lee 77
03-04. Government Debt and its Management/Park, Hyung-soo;Park, Ki-baeg 79
03-05. Tax Incentives-Theory, Estimates and Control Methods/Ki-Baeg Park;Jaeho cheung 81
03-06. Local Consumption Tax and Local Income Tax in Korea/Hyun-A Kim 82
03-07. On the Real estate transfer tax assessment reform:Some Alternatives for taxation based on the real transaction prices./Ro, Young-Hun 83
03-08. A Study on the Broadening the Tax Base of Self-employed Businessmen/Jae-Jin Kim 85
03-09. A Study on System of Public Funds in Korea/Tackseung Jun 87
03-10. Entertainment Expenses and Tax Policy/Wonik Son 88
04-01. An Essay on the Attribution of Profits from Global Trading of Financial Instruments to Permanent Establishments/Beom-Gyo Hong 90
04-02. A Study on Improving the Medium-Term Fiscal Plan System/Park, Hyung-soo et al. 92
04-03. A Study on the Tariff and Industrial Structure in Korea/Jaeho Cheung;Deockhyun Ryu 93
04-04. A Study on Tax System and Implementing Strategies for Development of Logistics System in Korea: Focusing on Transportation Sectors/O-Sung Kwon;Hun-Koo Ha 94
04-05. Reform Proposal for the Dividend Taxation/Jin Soo Kim 96
04-06. Corporate Burden on Quasi-Taxes and Policy Direction/Won-Ik Son;Jaeho Cheung;Hyeong-Jun Kim;Sang-heon Kim 98
05-01. The US Tax System on Financial Derivatives:Its Implications to Korea/Beom Gyo Hong 101
05-02. A Study on the Feasibility of a Profit-and-loss Transfer Model of Group Taxation in Korea/June-Q Lee;Jin Soo Kim 103
05-03. Policy Response to Tax Avoidance Transactions through DFI in Korea/RO, Younghoon 105
05-04. A Study on the Tax Remedy in Korea/Sangkook Han;Hun Park 106
05-05. Taxation of Financial Income and Financial Services/Jongseok An;Kwon O Sung 108
05-06. A Study on the Preferential Trade System and its Economic Effect/Jaeho Cheung;Myungheon Lee 109
05-07. On the introduction of Performance Management into the public sector/Park, No Wook 110
Issue Papers 111
The Current Progress and Future Direction of Fiscal Policy in North Korea/Il-Young Lee;Yeon Chul Kim;Moon-soo Yang;Keonbeom Lee;Namju Lee;Byung You Cheon 111
Institutional Reform for Improving Public Expenditure Management in Korea/OCK, Dong-Suk 114
US System of Consolidated Return/Lee, June-Q 117
A Study on Economic Systems for Sustainable Development/Seung-Hun Chun 119
Programme Evaluation Case Studies/Ki-Baeg Park et al. 123
Changes in Socioeconomic variables and Health Expenditures that Accompany Population Aging/John M. Kim;Chulhee Lee;Young Jun chun 124
A Survey on the Performance Management Systems in Korea and Developed Countries/Tackseung Jun 127
An Analysis of Economic Transparency Systems in the US/Seung-Hun Chun et al. 128
Budget Performance Management and Programme Evaluation/Ki-Baeg Park et al. 131
Theory and Practice of Corporation Income Tax: A Survey/Taewon Kwack 133
Toward Fundamental Reform of Real Estate Taxation in Korea/Jinsoon Lee 135
Tax Evasion and Tax Administration/Ilho Yoo 137
The Future Direction for Consumption Tax Reform/Seong-Lin Na 139
A Reform Proposal on the Filing Status in the Income Tax Code/Wan Souk Kim 140
A Comparison between Korean and Japanese Taxation Practices/Younghan Jung 143