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- 저자 : 睦榮冠 (검색결과 6 건)
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睦榮冠 광주보건대학 1984 論文集 Vol.9 No.-
Anyone who tries to recognize the development of history systematically can not help but encounter the problem of periodization. And then it gives us the attitude or the way to realize history. Historians have paid attention to the problem of periodization in Korean histoy long time ago and have made many sorts of attempts since they adopted, the western approaches of researching history in twentieth century. In a way, when trying to apply historical laws to the problem of periodization in Korean history, a special individual society, naturally follows the problem, whether we should admit the existence of slavery in Korean history or not, for the boundaries of periodization only depends on it. So the present writer purports to arrange all the contents of theoires of every historians compactly by surveying and to discuss several problems found during this study according to the arguments of the representative scholars. There seem to be two main streams of arguments about the existence of slavery in Korean history in this discussion. One is the argument to deny the existence of slavery in Korean history; The other is the argument to affirm it. The present writer surveyed the process of such arguments throughout this paper. Now several conclusions reached are as follows: First, the problem occurs whether we should include the concept of slave in the diagram of the classical, ancient society or exclude it. If we include it, we can deny the existence of the slavery because of no systemytical evidence about it which plays a dominant role in social productions in Korean history. Second, then admitting that we recognized the extended concept of slavery the problem accurs whether we should recognize Oriental slavery and Domestic slavery as equal. In this case we should examine continuously whether it is contradictory or not in this recognition Finally, accepting the extended concept of slavery the problem occurs whether there is contradiction or not in interpreting the slavery of Korea under the premise that Asian slavery is identical with general slavery. The theory of general slavery needs to suggest more convincing theoretical grounds. In conclusion we should realize the present hard occasions of Korean history caused by the differences of views and criteria of many scholars and then establish the atmosphere to study from new dimension.
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財産稅의 負擔과 地域間 差等財産稅率下에서 그 地域經濟的 效果
睦榮冠,金炳茂 순천대학교 지역개발연구소 1990 地域開發硏究 Vol.1 No.-
Reestablishing the role of property taxation could be a research task to be considered first of all in order to build up sound local finance and perform proper taxation by local governments. Therefore, a study of property tax incidence theories could help us to have an eye to the regional economic effects of the course application of the differential rate of property tax among regions. The aim of this paper is to give an idea to find a solution to the problems of underdeveloped areas and income redistribution in Korea where local autonomy has been expected to be practised in near future by surveying property tax incidence theories and empiricals. The summary of this research are as follows: Different from the ‘Old view’ that property tax is regressive, under the ‘New view’ from the point of view of particular localities, increases or decreases in property tax rates are likely to be shifted in ways which affect noncapital incomes by creating capital flows from higher taxing areas to lower taxing areas, that is, the tax will have the effect of discouraging development in areas where taxes are high, in favor of development in areas where taxes are lower. Some empirical papers provide evidence that high property taxes, ceteris paribus, are a deterrent to business locations or local property taxes matter to firms. Therefore, it seems to be desirable to introduce the system of taxing differential property rates among regions which will bring about regional development effect of underdeveloped areas in the long run. However, in case of Korea prior to this, actualization of property assessment based on market price and reform of tax rate structure which could improve vertical equity should be preceded as a condition precedent to introduce it.
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睦榮冠,金炳茂 순천대학교 사회과학연구소 1990 社會科學硏究 Vol.3 No.-
The conventional analysis in the classical vein goes as follows. The supply of structures is perfectly elastic and the supply of land perfectly inelastic. Thus, the portion of the property tax which falls on structures is borne by the renter, while the portion of tax which falls on land is borne by the landowner. The basic conclusion about the overall incidence of the property tax, however, is that the extent to which the burden falls on landlords depends upon whether land is in inelastic supply and/or whether there are differentials between different locations in the rate of property taxation. This paper analyses the differential incidence only of a land tax in order to attempt at answering the basic questions arising in the event of a sharing of a property tax burden, first setting up the framework of the model, second, performing comparative statics of the model and indicating the general equilibrium effects of a change in tax rate and finally identifing the factors which influence the pattern of differential incidence. The component of the property tax on structures is likely to be borne completely by consumers given a perfectly elastic supply of structures. Concludingly the basic conclusion is that the pattern of elasticity of substitution between land and the composite private goods in the utility function of residents. In particular, uniform incidence is a special case when the elasticity of substitution is unity. Otherwise, the relative burden on landowners increases(of decreases) as the periphery is approached, depending upon whether the elasticity of substitution is greater (or less) than unity.
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