조세체계와 세제개혁-미국의 조세개혁논의를 중심으로-

한경동(Kyungdong Hahn) 한국경제연구원 1998 한국경제연구원 연구보고서 Vol.1998 No.-

This paper examines the current tax system in the United States, and reviews the tax reform proposals such as flat tax, national sales tax, and USA(unlimited saving allowance). Based on the debate over tax reform in the United States, some implications of tax reform in Korea are provided and, it is emphasized to fundamental reform the Korean tax structure. Tax reform, in fact, has moved to the front burner as an issue in the 1996 U.S. presidential campaign. Many economists and prominent members of Congress are also supporting various proposals to fundamentally reform the federal tax code. The current tax reform proposals fall into two categories---those that accept the current income tax structure as a good point, and seek to improve that structure; and those that want to abandon the income tax entirely for some of quite different. Most reform proposals, however, bill themselves as ""flat"" taxes This is true in spite of the fact that they differ tremendously from each other, and in spite of the fact that some of them are not noticeably flat in any particular dimension. There are now three distinct dimensions of flat taxes---a single tax rate, a consumption tax base, and a clean tax base. The most eyecatching feature of the flat taxes is, of course, the flat rate. In place of the current system of graduated tax rates that increase with higher incomes, all or most, taxpayers would be subject to a single rate of tax. It is pointed out that it is possible to maintain Progressivity even with a single rate of tax. A single rate and a large exemption could in principle raise the same revenue as the current system, and result in a lower burden on low-income people, a somewhat higher burden on a broad swatch of the middle, and lower rates on the rich. The second element of many fundamental tax reform plans, a consumption tax base, is not commonly associated with flatness. But to economists, a consumption tax impose a uniform, call it flat if you like, tax on current consumption and future consumption in contrast, an income tax, because it taxes the return to saving, makes consumption in the future more expensive than consumption now. At the business level, the difference an income tax and a consumption tax is that the former only allows deductions for capital goods as they ""depreciate"" (wear out), while the latter allows the cost of investment goods to be deducted in full immediately, which is know as ""expending."" A third element of proposals for fundamental tax reform is to eliminate many or all of the features that provide special preferences for particular types of consumption or investment. The aim is variously described as ""flattening"" or ""broadening"" the tax base, ""leveling the playing field,"" or making the tax system more ""neutral."" These three distinct dimensions of flat taxes---a single tax rate, a consumption tax base, and a clean tax base---are motivated with simplicity, enforceability, efficiency, and neutrality of tax system. In Korea the tax reform also becomes one of the hottest issues as in the U.S. because the current tax system was formulated to support the development strategy in the past 30 years. On July 1997 the Korean government already announced tax reform and rationalization of taxation policy as the one of policy issues in the ""21 National Agendas for Becoming as Open Market Economy : Preparation for Leaping towards 21st Century."" The government recognized that fair and reasonable tax system was very important for the continuous development of market economy since the taxation scheme and administration of tax system act as a base for the entire society's incentive system. It is expected, however, that in the Korean tax reform plan the tax structure based on the current income tax will be sustained and a few minor changes will be made. From the debate over tax reform in the United States, the Korean tax system should be also fundamentally restructured to meet the needs of the new era of libera

고등학교 경제교육의 지역적 편차

한경동 ( Kyungdong Hahn ) 한국경제교육학회 2016 경제교육연구 Vol.23 No.3

230개 시, 군, 구를 기준으로 2012년 고등학교 경제 과목의 개설 학교 수와 선택 학생 수를 이용해 최근 고등학교 경제교육의 부진이나 후퇴의 원인으로 고등학교 경제교육의 지역적 편차를 분석 제시하고, 그 요인을 공간계량경제모형에 의한 추정 방법으로 탐색하였다. 주요한 분석 결과를 요약하면, 첫째, 고등학교에서 사회탐구의 선택 과목으로 경제를 개설한 학교와 경제를 선택한 학생은 서울, 경기 등 수도권의 시, 군, 구에 집중되어 있었다. 둘째, 17개 시ㆍ도를 기준으로 지역 내 학년별 개설 학교 수와 성별 선택 학생 수의 차이는 제한적이나, 전국 230개 시, 군, 구를 기준으로 학년별 개설 학교 수와 성별 선택 학생 수의 차이는 물론 개설 학교 수와 선택 학생 수의 지역별 차이, 즉 지역적 편차가 존재하였다. 셋째, 공간 효과를 반영한 공간계량경제모형에서 공간적 의존성과 공간적 이질성이 통계적으로 유의하게 나타나 경제 개설 학교 수와 경제 선택 학생 수는 지역적 특성의 영향을 받고 있는 것으로 나타났다. 마지막으로 고등학교 경제교육에 지역의 문화 또는 정치 발전이 긍정적으로 작용함을 확인할 수 있었다. Based on the number of high schools, which opened economics course, and the number of high school students, who chose it, in 2012 on the 230 Si-Gun-Gu districts in Korea, this paper showed the geographical variations in economic education as the cause of the retraction of current economic education in high school, and analyzed various Influencing factors using spatial econometric models. The main findings can be summarized as follows. First, schools, which opened economics course, and students, who chose it as elective social studies, were concentrated in the Seoul-Gyeonggi metropolitan area. Second, school grade and gender differences in economics course were limited within each region of the 17 Si-Do districts, but those differences, which were called geographical variations in economic education, still existed among the 230 Si-Gun-Gu areas. Third, spatial dependence and spatial heterogeneity were statistically significant in the spatial econometric models, and the number of high schools, which opened economics course, and the number of high school students, who chose it, showed the influence of regional characteristics. Finally, political or cultural development of the local regions were found to act in high school economics education positively.

대학수학능력시험 경제 선택이 임금에 미치는 효과

한경동 ( Kyungdong Hahn ) 한국경제교육학회 2017 경제교육연구 Vol.24 No.2

한국교육고용패널조사 자료를 이용하여 대학수학능력시험의 사회 탐구에서 경제를 선택했던 학생의 취업 후 임금에 미치는 효과에 대해 경제를 선택하지 않았던 학생과 비교 분석했다. 분석 결과를 요약하면, 첫째, 2014년 현재 월 평균 급여로 측정한 임금 수준은 대학수학능력시험의 사회 탐구에서 경제를 선택했던 학생이 선택하지 않았던 학생보다 통계적으로 유의하게 큰 것으로 나타났다. 둘째, 개인 특성을 나타내는 변수 중 성별과 대학수학능력시험의 성적이, 취업 특성을 나타내는 변수 중 근무 지역과 기업 규모가 경제를 선택했던 학생과 선택하지 않았던 학생 사이에 통계적으로 유의한 차이를 보였다. 셋째, 대학수학능력시험에서 경제 선택의 여부가 임금에 미치는 효과는 개인 특성과 취업 특성을 모두 반영하고 있다. 넷째, 대학수학능력시험에서 경제를 선택했던 학생과 선택하지 않았던 학생의 임금 차이는 개인 특성에 기인한 효과가 존재하지만 취업 특성에 따른 임금 차이가 보다 더 큰 것으로 나타났다. Using the survey data of the Korea Education and Employment Panel (KEEP), this paper investigated the effects on the wages of the students who selected economics in College Scholastic Ability Test (CSAT). The results of the analysis are summarized as follows: First, the wages of the students who selected who select economics in CSAT were statistically significantly higher than those of the students who did not. Second, there were statistically significant differences in gender and CSAT grades among individual characteristic variables and working areas and company sizes among employment characteristic variables between them. Third, the effects on the wages of the students who selected economics in CSAT reflected both individual characteristics and employment characteristics. Fourth, the wage difference between the students who selected economics and the students who did not in CSAT showed the effect of individual characteristics, but the wage difference according to employment characteristics was larger.

고등학생의 대학교 경제ㆍ경영 계열 전공 희망과 선택

한경동 ( Kyungdong Hahn ) 한국경제교육학회 2021 경제교육연구 Vol.28 No.1

본 연구에서는 한국교육고용패널Ⅱ(Korean Education & Employment Panel Ⅱ)을 이용하여 고등학생의 4년제 대학교 경제 · 경영 계열 전공 희망과 선택을 분석했다. 분석 결과를 요약하면, 첫째, 4년제 대학교 경제 · 경영 계열 전공을 희망했던 학생 중 63.5%는 다른 전공을 선택하며, 경제 · 경영 계열 전공을 선택한 학생 중 51.8%는 다른 전공을 희망했던 학생이었다. 둘째, 경제 · 경영 계열 전공을 희망하고 선택한 집단과 희망하지 않았으나 선택한 집단, 그리고 희망하고 선택한 집단과 희망했으나 선택하지 않은 집단의 비교에서 학생의 성적 등급, 수학 과목선호도가 통계적으로 유의한 차이를 나타냈다. 셋째, 고등학생의 성적이 우수할수록 4년제 대학교 경제 · 경영 계열 전공을 희망하거나 선택할 가능성이 유의하게 더 높아진다. 향후 경제교육에 대한 보다 객관적이고 정확한 진단을 위해 대학 경제 · 경영 계열 전공 선택에 관한 추가적인 분석은 물론 대학 졸업 후 노동시장의 이행 과정까지 이어지는 일관적인 연구가 필요하다. In this study, using the Korean Education & Employment Panel II, high school students' hopes and choices in economics major at four-year universities were analyzed. To summarize the results of the analysis, first, 63.5% of students who hoped to major in economics at a four-year university chose another major, and 51.8% of those who chose to major in economics were students who hoped another major. Second, in the comparisons between the group who hoped and chose a major in economics and the group who did not hope but chose, and between the group who hoped and chose and the group who hoped but did not choose, there were statistically significant differences in student grades and mathematics subject preference. Third, the higher a high school student's grades were, the significantly higher the possibility of hoping or choosing a major in economics at a four-year university. In order to make a more objective and accurate diagnosis of economic education in the future, additional analyses on the choice of majors in economics at university, as well as a consistent study leading to the process of transition to the labor market after graduation from college, are needed.

선거와 시장경제Ⅱ-2000 국회의원 선거시장을 중심으로-

한경동(Kyungdong Hahn),신혁승(Hyukseung Shin),윤가원(Gawon Yoon) 한국경제연구원 2001 한국경제연구원 연구보고서 Vol.2001 No.-

This study is composed of three papers, which are related with the Political Stock Market to track the dynamics of election campaign, and to predict outcomes. One is a comprehensive and comparative review of the markets held in U.S.A., Canada, Australia, Sweden, Netherlands, Germany and Korea to find out factors to influence the function of the markets. The other one focuses on the 2000 Korean National Assembly Stock Market, secondly implemented in Korea by Assembly Stock Market, secondly implemented in Korea by Korea Economic Research Institute and Joongang Daily Newspaper after the 1998 Korean Presidential Market (KPSM). The predictions of the 2000 Korean National Assembly Stock Market was quite accurate to the outcome of the election. The forecasting errors were only 0.55~5.15% points to the Parties' actual vote shares. The third paper econometrically investigates the power of an unconventional Granger-causality test between opinion polls and political stock market prices implemented in Forsythe et al. (1992), through Monte Carlo simulations.

기업합병과 조세(1991~1994년의 합병사례를 중심으로)

한경동(Kyungdong Hahn) 한국경제연구원 1998 한국경제연구원 연구보고서 Vol.1998 No.-

This paper examines 69 cases of mergers that occurred over the period 1991~1994 in Korea. Our purpose is to access the potential tax benefits that these merging firms could have gained in the process and to take a preliminary look at the distortions to firm behavior often associated with the process. The analysIs is largely descriptive in that we do not estimate behavioral models to measure the relationship between tax incentives and merger activity. However, this study provides a basic step to establIsh the potential importance of tax factors in the merger decision in Korea. The first section describes current issues related with corporate reorganization policy in the IMF era. The next section reviews the tax treatment of mergers and discuss the various ways in which taxes can reduced when two firms combine. The third section describes the data set which we have constructed from the Corporate Database of NICE (National Information & Credit Evaluation, Inc.), and presents the empirical methodology and the results themselves. In the final section, we interpret these fIndings, discuss their limitations, and consider directions for corporate reorganization policy in Korea. Our results suggest that potential tax benefits associated with the merging process are present in 40(58.9%) cases of 69 mergers, and the acquiring firms' average ratio of corporate tax/sales decreases from 0.0304 before the merger to 0.0163 after. There is less evidence of substantial gains being available through the existence of acquired companies' net operating loss and the achievement of higher asset bases, though these measures are not calculated very precisely. Finally, we find little evidence that significant changes in leverage are associated with mergers, even when acquired firms are large relative to those making the acquisition.

선거와 시장경제-제15대 대통령 선거를 중심으로-

한경동(Kyungdong Hahn),신혁승(Hyukseung Shin),문봉희(Bonghee Moon) 한국경제연구원 1998 한국경제연구원 연구보고서 Vol.1998 No.-

The 1998 Korean Presidential Stock Market(KPSM) is an experimental securities market that aims to track the dynamics of campaign and predict the 15th presidential election outcome in Korea. Based on Forsythe et al.(1992), the market was designed, and first implemented in Korea by Korea Economic Research Institute and Joongang Daily Newspaper. The market operated as an internet-based double-auction market, running 24-hours a day from the time it opened on September 22, 1998 until it closed, the mid-night before the election day, December 18, 1998. A total of 1,488 traders(among 3,866 nationwide applicants) registered in the KPSM voluntarily, and 574 traders among them took part in tracling stocks actually. The traders were predominantly male, young, and well-educated. The distribution of the traders' political and demographic characteristics did not represent those of real voters. However, the predictions of the KPSM are quite accurate to the outcome of the election. The forecasting errors were only 0.6~1.1% points to candidates' actual vote shares.

대형마트 출점이 주변 상권에 미치는 영향

서용구(Suh, YongGu),한경동(Hahn, Kyungdong) 한국유통학회 2015 流通硏究 Vol.20 No.2

최근 2011년부터 시행 중인 대형마트와 기업형 슈퍼마켓에 대한 출점 및 영업규제를 둘러싸고 갑론을박이 지속되고 있다. 본 연구에서는 일정 시점에서 대형마트의 지역적 분포 또는 시간적 추이만을 분석 대상으로 했던 기존 연구와 달리 대형마트의 지역적 분포와 시간적 추이를 동시에 감안할 수 있는 공간계량경제모형(spatial econometric model)을 이용하여 대형마트 출점이 주변 상권의 소매업 사업체 수와 고용(종사자 수)에 미치는 영향을 실증적으로 분석하였다. 분석 결과에 따르면 대형마트와 같은 기타 대형 종합소매업이 소규모 소매업 등의 사업체 수 또는 종사자 수에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났으며, 10∼19인 규모의 소매업에는 오히려 통계적으로 유의한 (+)의 영향을 미치는 것으로 나타났다.

체제전환국 경제교육 사례 연구

김경모 ( Kyungmo Kim ),한경동 ( Kyungdong Hahn ) 한국경제교육학회 2018 경제교육연구 Vol.25 No.1

본 연구에서는 1995년 이후 미국 경제교육협의회(NCEE: National Council on Economic Education)가 주도가 된 체제전환국 대상의 교사연수교육 프로그램과 수업지도안 모음 사례를 분석하고, 이들 프로그램이 결과적으로 학생들이 경제 지식과 경제적 태도에 미친 영향을 분석한 기존의 주요 연구들을 2차적으로 분석하고자 하였다. 체제전환국 경제교사를 위한 연수 프로그램은 교사들의 시장 경제의 작동에 대한 이해를 높였으며 시장 경제에 대한 긍정적인 태도를 보다 강화시킨 것으로 평가되고 있다. 더불어 체제전환국 경제교사를 위한 연수 프로그램을 이수한 교사들의 학생은 경제 이해력이 향상되었음을 확인할 수 있었다. 경제교육과 관련한 체제전환국들의 성공적인 경험에 대한 정리는 북한 이탈 주민이 시장경제체제에 대한 이해를 높이고 한국 사회에의 순조로운 적응을 유도하는데 기여하거나 향후 북한 주민을 위한 효과적인 프로그램의 개발에 시금석이 될 수 있을 것으로 기대한다. The purpose of this study is to analyze the cases of teachers' training programs and instructional guidelines for the transition countries that were led by the National Council on Economic Education (NCEE) since 1995. The training programs for economic teachers in the transition countries have improved the teachers' understanding of the operation of the market economy and have strengthened the positive attitudes toward the market economy. In addition, the students of the teachers who completed the training program for the economic teachers of the transition countries could confirm that the economic comprehension was improved. The successful experiences of the transition countries in relation to the economic education system will help the North Korean defectors to understand the market economy system and to promote smooth adaptation to Korean society or to develop effective programs for North Korean people in the future.

학교 경제교육을 위한 경제역량 탐색

박영석 ( Youngserk Park ),한경동 ( Kyungdong Hahn ),김재근 ( Jaegeun Kim ),김경모 ( Kyungmo Kim ) 한국경제교육학회 2020 경제교육연구 Vol.27 No.3

경제역량 설정을 위한 시사점을 얻기 위해 경제역량으로 논의되는 주요 역량사례들에 대한 전문가 조사를 하여 분석한 결과는 다음과 같다. 전문가들이 선호한 경제역량은 의사결정역량, 문제해결역량, 지식정보처리역량이었다. 이 역량들은 경제학습이 전통적으로 추구한 역량과 크게 다르지 않았다. 그러나 이 역량들을 별개의 독립적인 역량으로 볼 것인지, 이들을 어떻게 차별화할 것인지는 덕 검토할 필요가 있다. 경제역량으로 부적합게 여겨진 것은 심미적 감성역량, 창의적 사고 역량, 공동체 역량이었다. 경제과목과 직접적인 관련성이 적다는 것이다. 그러나 공동체 역량에 대한 관심이 낮은 것은 경제 교육에서 시민과 공동체에 대한 인식이 약하다는 점을 의미하기 때문에 주목할 필요가 있다. 경제역량 설정과 관련하여 교육과정 총론의 핵심역량이나 사회과 교과 역량 등과 위계설정이 쉽지 않은 점, 역량들 간의 차별성과 위계를 명확히 해야 할 필요성이 드러났다. 경제역량에 대한 탐색은 경제교육의 정체성과 방향을 돌아보는 계기가 될 수 있다는 점에서 의의가 있다. We conducted an expert survey to get implications for establishing economic competencies. The results are as follows. The economic competencies that experts preferred were decision-making competency, problem solving competency, and knowledge and information processing competency. These competencies did not differ significantly from those traditionally pursued by economic education. However, it is worth considering whether these competencies are viewed as separate and independent competencies. What was considered inadequate for economy was aesthetic emotional competency, creative thinking competency, and community competency. It is less directly related to economic subjects. However, it is worth noting that interest in community competency is low because the perception of citizens' perspectives pursued by economic education is weak. Regarding the setting of economic competencies, it was revealed that it was difficult to establish a hierarchy of core competencies or social studies subject competencies, and the need to clarify the distinction between competencies.