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최병호(Choi, Byeong-Ho),이근재(Lee, Keun-Jae),최성희(Choi, Sung-Hee) 한국지방정부학회 2010 지방정부연구 Vol.13 No.4
논문에서는 서울시에서 자치구간 재원 불균형을 완화하기 위하여 도입한 재산세 공동과세 제도에서 사용하는 특별시분 재산세수입의 자치구간 균등배분 방식이 지닌 문제점을 검토하고 자치구간 재정불균형완화 효과를 실증적으로 분석한다. 주요 결과는 다음과 간다. 첫째, 특별시분 재산세의 균등배분 방식은 자치구 간 자체수입의 격차를 정확히 조정하지 못하며, 공공서비스 공급비용의 격차를 전혀 반영하지 못한다는 문제가 있다. 둘째, 조정(보통)교부금과 연관시킬 때, 재산세 공동과세의 자치구간 재원배분 효과는 재산세수입이 감소하는 몇몇 재정여유 자치구의 재산세수입 감소분을 나머지 자치구들이 거의 같은 규모로 나누어 가지는 구조이다. 셋째, 재정력 조정계수 추정 결과 자치구 간 인당 재원 격차는 공동과세 도입을 통해 다소 개선되는 것으로 나타나지만 통계적으로 유의적이지는 못하다. 이러한 결과는 현행 공동과세를 통한 균등배분 방식은 재정형평화 측면에서 문제가 있으며, 조정(보통)교부금과 연계 하에 새로운 배분방식을 고안할 필요가 있음을 보여준다. This paper examines the fiscal equalization effect of property tax sharing among autonomous districts in Seoul in relation to the allocation of autonomous district control grants. Main findings are as follows. Firstly, the equal sharing method of the common property tax revenue among districts cannot reflect both the difference in autonomous revenues and the cost differentials of public service provision among dstricts. Secondly, the actual redistribution effect of property tax sharing has almost equal increases in revenues of most districts with the contribution of a few wealthy districts. Thirdly, the empirical result shows that there is no statistically significant evidence on fiscal equalization of the property tax sharing system.
‘후지’/M.9 접목묘를 이용한 사과나무 2축 수형 구성과 재식거리에 따른 초기 생장과 생산성
최병호(Byeong-Ho Choi),김충실(Chung-Sil Kim),정영주(Young-Ju Jeong),전종훈(Jong-Hun Jeon),신배연(Bae-Yeon Shin),윤태명(Tae-Myung Yoon) 한국원예학회 2023 원예과학기술지 Vol.41 No.5
This study was carried out in a bi-axis apple orchard with various planting distances (between- and within-row spacing at 3 m×1.5 m and 1.2 m, 1.0 m, 0.8 m, respectively) using ‘Fuji’/M.9 grafts to manipulate the tree shape during the early years of the orchard’s lifespan (up to four years after planting) and to compare tree growth outcomes and initial yields according to the planting distance. The configuration of a bi-axis tree shape with a narrow canopy width requires pinching of the shoots during the growing season, the removal of water sprouts or branches competing with the main stem after August, and the shortening of overly long/thick branches or renewal pruning in winter. In the early years of orchard establishment, vegetative growth decreased as the planting density increased, whereas the formation of spur-type fruit-bearing branches tended to increase. The light interception during the fourth year of planting was 37–42%, and there were no differences between the planting methods. The cumulative yields (kg/tree) were 8.7, 9.3, 9.9, and 10.3 at planting distances of 1.5 m, 1.2 m, 1.0 m, and 0.8 m, respectively. The yield increased with a decrease in the planting distance. In conclusion, the results here suggest that the bending of branches during the configuration of the tree shape in bi-axis orchards is not necessary. Until the fourth year of the establishment of the bi-axis apple orchard, with an increase in the planting density, the vegetative growth decreased, favoring fruit formation and an increased cumulative yield per tree. At a planting distance of 0.8 m, however, tree vigor was reduced slightly.