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김미복(Meebok Kim),김창호(Changho Kim) 한국농촌경제연구원 2012 한국농촌경제연구원 기본연구보고서 Vol.- No.-
Background of Research The domestic agricultural industry is faced with great challenges due to various risks, thus highlighting the importance of risk management by farmers and the government. Under these circumstances, this study aims to quantify the risks faced by the domestic agriculture on the production side and provide new insights into the risks. Method of Research This study conducted a literature review to understand the relationship between the risks and production portfolios, and the risks in agriculture, such as changes in yield and price, are categorized to help understand the risks. Research Results and Implications In chapter 3, we quantify the risks in production and price. After summarizing the theoretical background of risk indices, Roy’s safety-first ratio (SF ratio) is examined to quantify the risks. Several data sets are used, including the yields and prices of crops and livestock. In chapter 4, we analyze the risk index of farm household’s portfolios using all information. Roy’s SF ratio is non-linearly related to the share of rice production in farm household"s portfolio. However, Roy’s SF ratio is negatively related to the share of livestock. In chapter 5, we also evaluated the risks of Korean agriculture. In the last 20 years, Korean agriculture has kept certain portfolios composed of rice, vegetables, fruits, livestock, etc. In order to quantify the risks of these portfolios, we employed the Value at Risk and considered changes in quantified risks due to weather variations. Finally, five adaptations of the risk quantification are suggested. Even though there is difficulty of modifying a financial method to agricultural products, this study underscores importance of information and quantified risks for farm households and the government.
김미복(Meebok Kim),김수석(Soosuk Kim) 한국농촌경제연구원 2011 한국농촌경제연구원 기본연구보고서 Vol.- No.-
The purpose of this study was to review the agricultural tax system and to estimate the burden on farm households. Tax policies not only influence the financial well-being of farm households but can also have important effects on the number and size of farms, their organizational structure, and their use of land, labor, and capital inputs. Markets in agriculture are affected by tax policies as well. There are several tax advantages in agriculture, such as exemption of agricultural income tax, exemption of VAT for non-processed foods, exemption of consumption tax on gas when it is used for agriculture, and exemption of a transfer income tax with conditions. The total amount of tax exemption for agriculture is 5.6 trillion won. In this study, we reviewed detailed tax items related to agriculture in Chapter Ⅲ. Firstly, we categorized tax items into "income related", "property related", "consumption related", and "corporation related." Secondly, several exclusive issues are presented. In Chapter Ⅳ, two issues are analyzed to estimate the tax incidence of farm households with Farm Household Economy Survey (2003~2009). We analyze two issues: VAT and agricultural income tax. Reviewing the circumstances, we show that a farm household will pay 440,000 won as their income tax. For VAT for non-processed agricultural products, we estimate that tax payer"s burden ranges from 28,000 won to 3,000,000 won under various scenarios of a new tax system. Finally, this study suggested several ways to improve the agricultural tax system including property tax, capital gains tax and the tax system for agricultural corporation.