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趙沇相(Cho Yeon-Sang) 한국재정학회(구 한국재정·공공경제학회) 1991 재정논집 Vol.5 No.-
This paper is aimed at analysing the structure and the characteristics of state expenditure and revenue of Korea in the viewpoint of political economics, following the approach of fiscal crisis theorists. Major empirical findings are as follows: First, state expenditure(including tax expenditure and various funds) has continuosly increased and especially the ratio of expenditures for accumulation(social investment) has been very high. Second, fiscal deficit in consolidated public sector has continued until 1986 in spite of steadily increasing revenue. Third, public debts caused by fiscal deficit expansion have been accumulated, and it has affected chronic inflation. But on the revenue side, we can observe different aspects in view of there being a limitation to increasing revenue. In my opinion, this phenomenon has occured because of the oppressed labor union. I really found that tax revenue has been collected mainly from laborer rather than capital. In paticular we found that the rate of tax exploitation in O'Connor-Miller term has been very high and rapidly increasing.
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현정택(Jung Taik Hyun),조연상(Cho Yeon-Sang) 법무부 국제법무정책과 2012 통상법률 Vol.- No.107
Lesser duty Rule is one of the most controversial issues in anti-dumping duty system. In this paper, we examine the concept and application method of the lesser-duty rule. The WTO recommends that anti-dumping duty be less than dumping margin if such lesser duty would be adequate to remove the injury to the domestic industry. Conceptually, target price for injury calculation should be the equilibrium market price of the period before dumping or without the influence of dumping. Australia’s unsuppressed selling price (USP) is similar to this concept of target price. Mexico’s unitary international price (UIP) can also be an indicator of equilibrium price. EU’s Lesser duty Rule set the target price equal to cost plus profit margin without dumping influence. Current literature describes that Korea’s Lesser duty Rule follows the EU model. However, Korea’s system lacks the conceptual base that target price should reflect the equilibrium price without dumping influence. Moreover, actual injury margin calculated in Korea is usually low, while the injury margin in EU is very high (up to 98.5%). The resulting anti-dumping duty in Korea may not be adequate enough to remove the injury. Korea applies a single average injury margin to all exporters and countries in an anti-dumping case. The method is too generous to exporters with high dumping margin and uncooperative exporters to investigation. We recommend that Korea adopt four application methods of lesser duty rule: two price-based and two cost-based. We also recommend that injury margin should be calculated for each individual exporter or exporting country to the extent that relevant information can be obtained. We also suggest that difference in quality and brand loyalty should be reflected in injury margin calculation.
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