상생결제 제도의 경제적 효과 분석

임병인,김성태,윤형호 한국경제연구학회 2024 한국경제연구 Vol.42 No.1

본 연구에서는 상생결제로 거래대금을 수령한 기업이 하위기업에게도 상생결제로 지급해야 한다는 의무조항을 모두 준수한다고 가정할 때, 최초 상생결제금액의 신용 창출효과와 상생결제제도 활용 기업들의 성장 효과를 승수개념과 기업성장모형을 적용하여 이론적으로 보였다. 주요 분석내용을 요약하면, 첫째 최초의 상생결제금액이 연속적으로 하위 거래기업까지 계속 이어지는 것을 예금은행의 신용창조과정을 응용하여 수식화한 결과, 최초의 상생결제금액이 작지 않은 규모의 신용을 창출할 수 있고, 신용창출액이 거래기업의 원가율과 상생결제비중에 따라 달라질 수 있으며, 둘째 기본모형과 확장모형, 일반모형 등 세 유형의 기업성장모형으로써 수식을 이용하여 이론적으로 논증한 결과, 상생결제제도가 기업 성장에 기여하고, 그 크기는 상호의존성이 커질수록 증가하는 것으로 나타났다. 이상의 분석결과에서 상생결제제도가 기업 간 거래 전반에 확산, 적용되면 기업들의 연쇄도산을 줄여 기업경영의 안정성 제고로 경제성장에 긍정적인 효과를 줄 것이라는 시사점을 도출할 수 있다. In this study, both the credit creation effect of the first win-win payment amount and whether it would help companies to grow more will be theoretically shown by applying the multiplier concept and a corporate growth model to two cases when all companies obey a win-win payment scheme due to a mandatory provision that a company received the transaction money through the win-win payment must pay the win-win payment to downstream companies. Two findings are as follows: first, the first win-win payment amount can create a considerable amount of credit, since the fact that the initial win-win payment amount continues to lower-tier trading companies continuously is the same as the credit creation process of a deposit bank. Also, the amount created varies depending on either the cost ratio or a proportion of win-win payments of the trading company. Second, theoretical arguments using formulas for three types of corporate growth models, i.e., a basic model, an extended model, and a general model, shows that the win-win payment system has a positive impact on the corporate growth, and its size increases as interdependence increases. It can be concluded from these two results that the spread of the win-win payment system to all transactions between companies will have a positive effect on economic growth by means of reducing bankruptcies of firms or serial bankruptcies, thereby improving the stability of corporate management.

자산빈곤율 추정의 쟁점과 자산빈곤율 시산

임병인 한국보건사회연구원 2012 보건복지포럼 Vol.184 No.-

본고는 자산빈곤에 관한 기존 연구들의 정의를 살펴보고, 그와 관련된 쟁점을 제시하고 통계청 발표 『2010년 가계금융조사』를 이용하여 몇 가지 시산결과를 연계하여 설명한다. Haveman and Wolff(2001) 정의에 의한 자산빈곤율은 1998년 환율에 근거할 때, 총자산기준 7.0%, 순자산기준 10.11%, 1998년 대비 2010년 물가환산 기준으로 총자산기준 8.5%, 순자산기준 11.43%로 나타났다. Brandolini et al. (2010) 정의에 의한 상대자산빈곤의 경우, 8.52%, 9.41%, 10.25%였고, 절대자산빈곤율은 8.06%였다. 남상호(2009)의 정의에 의한 자산빈곤율은 총자산 기준 5.7%, 순자산 8.79%였다. 이 중 절대자산빈곤율은 『2010년 가계금융조사』에서 조사된 경상소득 기준 절대소득 빈곤율인 16.51%로 낮았다.

우레탄기를 포함하는 디아민 / 벤조퀴논 중합체의 합성과 특성분석 (Ⅱ) - 고분자량의 유연성 연쇄를 갖는 디아민의 영향

임병인,노시태,이치규,정일현 ( Byung In Lym,Si Tae Noh,Chi Gyu Lee,Il Hyun Jung ) 한국공업화학회 1995 공업화학 Vol.6 No.1

우레탄기를 함유한 고분자량의 디아민을 사용하여 유연성을 향상시킨 벤조퀴논/디아민 중합체를 합성하고 그에 따른 특성분석을 행하였다. 먼저 고분자량의 디아민은 평균 분자량이 750∼2000 사이의 3종의 서로 다른 폴리올을 MDI와 반응시켜 NCO-Prepolymer를 합성한 다음 말단의 NCO기를 아민화시켜 제조하였다. 폴리올류로는 옥시 알킬기 구조가 서로 다른 PPG, PTMG 및 PTMCG를 사용하였으며 NCO:OH의 반응 몰비는 2.1:1로부터 1.4:1까지 다양하게 변화시켜가며 합성하였다. 벤조퀴논:디아민의 몰비는 3:1로 고정하여 분자구조와 분자량이 각기 다른 9종의 퀴논/디아민 중합체를 합성하였으며 각각의 중합체에 대하여 구조분석, 열분석 및 분자량분석과 용해도측정을 행하였다. 아울러 이들 중합체와 NCO-Prepolymer를 반응시켜 가교된 퀴논/디아민 중합체를 합성하여 각각의 함수율과 XRD분석을 통해 분자량 변화에 따른 결정성 및 UTM을 통한 기계적 물성도 고찰하였다. Benzoquinone/diamine polymers were synthesized from reaction of flexible polymeric diamines containing urethane group with p-benzoquinone. Polymeric diamines were obtained from the decarboxylation of NCO-terminated prepolymer prepared by the reaction of MDI and polyols with average molecular weight range of 750∼2000. PPG, PTMG, PTMCG with different molecular structure and molecular weight were used as polyols and reaction mole ratio of NCO:OH were changed from 2.1:1 to 1.4:1 for NCO-terminated prepolymer preparation. And quinone/diamine polymers were prepared by the reaction of 1 mole of diamine with 3 mole of p-benzoquinone. For these 9 different quinone/diamine polymers, characterization of molecular weights, solubilities, thermal properties and molecular structure were carried out. Additionally, crasslinked quinone/diamine polymers were synthesized from reaction of quinone/diamine polymers with NCO-Prepolymer. The effects of molecular weights of crosslinked polymers on the degree of water absorption, crystallinity and mechanical properties were investigated.

탄소배출권 거래시장 도입이 경기도에 미치는 영향 및 대응과제 연구

임병인,강만옥,이상용,유영성 경기연구원 2008 위탁연구 Vol.2008 No.4

This study discusses the mechanism of the tradable CO₂ permits market and Clean Development Mechanism, both one of three Kyoto-Protocol mechanisms and the only way to be tried by the Korea until now, and then suggests several proper CDM sectors for Gyeonggi Province, on the basis of the cost-effectiveness, potentials of CO₂ reduction and the region-specific approach. The proper CDM sectors recommended in our study are as follows: First, wastes-related sectors might be the most cost-effective CDM sector of all, supported by Andong city case. Second, the Voluntary Agreement for Energy Efficiency Improvement is the useful and powerful method to cut down the greenhouse gases for such as Ansan city, Pyungtak city, Suwon city, and so on. Third, the forest management had better focus on the carbon sink and implement policies to increase the CO₂ absorption from the long-term CDM sectors. This kinds of the approach is supported by the Japanese case. In this context, the afforestation and reforestation in the North Korea can be said not to be the proper CDM sector for getting the CERs, because the municipal government cannot be the subject in the Project Design Document and is much more likely to face the country risk. Gyeonggi Province had better pursue the followings for getting better performances in CDM sectors. First, building up the basic statistics for the greenhouse gases inventory is needed. In this context, a CDM center in Gyeonggi Research Institute is recommended to establish for acquiring relatively easily CERs from the CDM sectors. Second, the budgetincentive system is suggested to favor the basic municipal governments which have the better ability to abate the greenhouse gases. Third, the "pilot project of the tradable CO₂ permits market by the public institutions" has to be introduced and implemented, following after an agreement between the ministry of the Environment and the Busan city. Furthermore, after checking and analyzing outcomes of the Personal Carbon Allowance System, it is needed to extend to the other municipal government. Fourth, all projects for abating the greenhouse gases in Gyeonggi Province rearrange their priorities on the basis of the cost-benefit analysis by an unit of the greenhouse gases reduced by the related-budget.

Income Distribution Effects of Imposing Carbon Tax on Transportation and Household Fuels

임병인,강만옥 한국교통연구원 2013 交通硏究 Vol.20 No.3

This study has analyzed the results of income distribution effects of the current energy-related taxes compared to when the carbon tax is levied on CO₂ emissions from transportation and households, by using the data from 2009 Survey of the Household Income & Expenditure Trends and applying Kakwani index. As a result, the following results were obtained: First, the most carbon dioxide emitting fuels were household LNG, gasoline and diesel oil in that order. Second, the carbon tax charge per household was analyzed to be greater for transportation fuels based on total households. Additionally, for transportation fuel, depending on income decile, the carbon tax increased at a constant rate, which reflected a regressive nature. Third, according to the Kakwani index's estimation result, the tax imposed on household fuels was proportional while the tax imposed on transportation fuels including carbon tax was mostly regressive. Fourth, all taxes imposed on transportation and household fuels were almost proportional. However, when carbon tax was additionally imposed, they were regressive. That is, in terms of equity, when carbon tax was imposed, it showed that low-income households would be relatively more disadvantageous than high-income households.

장애인기업 세제지원 필요성과 세수감 추계의 함의

임병인,김성태,서혜림 중소기업융합학회 2021 융합정보논문지 Vol.11 No.11

본 연구는 우리나라의 장애인기업 지원제도의 현황을 살펴보고, 장애인기업종합지원센터가 2020년 6월 공표한 「장 애인등록기업 분석자료」로서 현재 사회적기업과 장애인 표준사업장에 대해 적용되고 있는 조세특례제도를 동일하게 장애인 기업에 시행할 것이라는 전제하에서 장애인기업들의 조세특례지원액을 추계하는 것에 목적이 있다. 장애인기업의 영업 지속 률이 87% 이상이고, 2015년-2017년 3년 평균 기준 장애인기업들의 장애인 고용률이 공공기관의 10.7배, 민간기업들의 20.3배에 이를 정도로 높아 정부의 장애인고용촉진정책과 부합한다는 점 등에 비추어 현재 선언적이고 임의조항에 불과한 「장애인기업활동촉진법」제14조에 대한 실효성 확보로 유발될 수 있는 장애인들의 경제적 자립과 그로 인한 소득증대 효과 를 모의실험(Simulation)기법을 사용하여 추계한 세수감소액 규모(5년간 약 1,301억원, 연 260.2억원)와 비교할 때, 장애 인기업에 대한 세제지원의 타당성은 있다고 판단된다. This study examines the status quo of the support system for companies of persons with disabilities in Korea, and then estimates the corporate income tax reduced from a special taxation system, same as one applied to social enterprises and standard workplace for persons with disabilities, using 「Data for registered companies of persons with disabilities」(2020.6) by the Disable Enterprise Business Center. Now companies of persons with disabilities have more than 87% in the business continuity rate, and their employment rate of the average rate for 2015-2017 is higher than public institutions and private companies, which is in line with the government’s employment promotion policy for the disabled. However, article 14 (Support in Taxation) of the「Act On The Facilitation Of Entrepreneurial Activities Of Persons With Disabilities」 is still declarative and optional. Meanwhile, the corporate income tax reduced by a simulation method was calculated to be about KRW 130.1 billion for 5 years (KRW 26.02 billion per year). In this context, when comparing the tax revenue to be reduced with a positive effect by securing the effectiveness of Article 14, it can be said that the tax support for companies of persons with disabilities is feasible.

경기도 산업의 녹색성장 구조로의 전환방안

임병인,강만옥,황욱,이상용,김명규,유영성 경기연구원 2010 위탁연구 Vol.2010 No.12

This study is to suggest methods of converting industries into the pro-green growth structure from green industries potentials and ongoing green growth policies in the Gyeonggi-Do. Schemes for the pro-green growth structure are as follows: first, the local government have to ask the central government the revision of several laws continuously which are related to the green growth policies of the local government. Second, the local government needs to introduce and implement the 'very' supplementary policies for the same central government ones. It means that Green-all programs, which are being implemented now, are needed to be expanded. Third, it is needed to make the best use of zoning plan for an industry and the special development. Also, relating the urban redevelopment to it is more useful. Fourth, the local government has to support the R&D activities and establish networks among the industry, the academy, and research arena. Fifth, the exclusive organization for fostering the green industry growth are needed. It is useful to connect the organization to the cluster for the green growth and networking projects. Sixth, both index for evaluating the green growth by a region or industry complex and differentiating the pollution standards is required. Seventh, an ordinance for recruiting the green firms from other regions and the foreign countries. Eighth, a special account for the green growth and the expansion of the 3G fund are called for. Finally, development of industrial complexes for the green industry are needed.

저출산 정책의 효과성 분석: 육아휴직 제도를 중심으로

임병인,이지민 한국재정학회(구 한국재정·공공경제학회) 2019 한국재정학회 학술대회 논문집 Vol.2019 No.4

본 연구는 현재 저출산 정책 중 하나인 육아휴직제도의 출생아 수 제고효과를 1970년부터 2018년까지 연간 자료로써 자기회귀시차분포모형(ARDL)으로 실증하였다. 분석 결과를 살펴보면, 1988년부터 시행된 육아휴직제도는 장기적 관점에서 출생아수에 긍정적인 효과를 주는 것임을 확인할 수 있었으나 2001년부터 도입된 육아휴직급여 지급은 장기적인 관점에서 출생아수를 하락시키는 효과를 주는 것으로 나타났다. 또한, 여성의 경제활동 인구수와 여성 대학생 수는 출생아 수를 하락시키고, 1인당 국민총생산은 출생아 수를 증가시키는 것으로 나타났다. 이상의 분석결과에서 육아휴직 제도는 정책효과가 있는 것으로 실증되었으나, 휴직급여지급제도의 효과는 없는 것으로 보아 후자는 개선대책이 필요해 보인다. 아울러 여성의 사회․경제적 지위향상은 저출산 문제의 원인이 되고 있지만, 국민의 경제력 향상은 오히려 출생아 수를 늘릴 수 있음이 실증되었으므로 새로운 관점에서 휴직급여제도를 개 선할 필요가 있다는 정책적 시사점을 도출하였다.

Urethane 기를 함유한 Quinone / Amine 중합체의 합성과 특성분석 (Ⅲ)

임병인,노시태 한국고분자학회 1994 한국고분자학회 학술대회 연구논문 초록집 Vol.1994 No.10

The Analysis on the Credit Card Bubble in Korea with the Permanent Income Hypothesis and the Liquidity Constraint

임병인,윤재형 한국사회과학협의회 2011 Korean Social Science Journal Vol.38 No.2

We examined how the Permanent Income Hypothesis (PIH) explains differences in the consumption patterns between card bubble periods and non‐bubble periods with KLIPS panel data. From empirical results, with regard to the food consumption, the PIH represents significant results for the low income household, while the middle income households had the liquidity constraint. For the health and medical service consumption, all households were free from liquidity constraints except for the year when the credit card crunch occurred. For total consumption, the high income households were free from the liquidity constraint. On the other hand, the middle income households confronted a liquidity constraint. However, the low income households were free from the liquidity constraint in the card bubble periods, while the PIH was rejected in the non‐bubble periods. Finally, we can argue that abolishing the ceiling on credit card cashadvance services has the same effect as eliminating borrowing constraints.