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한국의 경제발전 과정에 있어서의 경제제도의 형성과 그 효과
장오현 한국비교경제학회 2003 비교경제연구 Vol.10 No.1
The major questions addressed in this paper are as follows: What were the roles of planning and various non-market institutions in the Korean industrialization process in the 1960s-70s?; To what extent did government planning and the supporting institutions contribute to growth-promoting or growth-hindering?; Did planning and the seemingly ubiquitous regulations create unproductive rent-seeking opportunities for businessmen, and bureaucrats?; If not, how and why not? These questions are much less understood and difficult to answer. An attempt is made here to provide some historical and institutional materials from the Korean planning experience, and to interpret them in an effort to shed some light on the questions raised. This argues that the Korean planning practices represented an ongoing effort to build up market-augmenting institutions by which to encourage the private initiatives. Viewed in this way, the Korean planning or government intervention may differ from the generally accepted notion of planning which is thought of as government control of resource allocation to achieve the predetermined targets. It is therefore useful to distinguish the role and the nature of the Korean planning and the non-market institutions as to whether it is designed to augment market forces or to repress them. The former contributes to growth-promoting, while the latter hinders it. In fact, the Korean government has utilized the respective five year economic plans for announcing the targets for the major macroeconomic variables with specifying the required amount of resources by sector and industry. But in its implementation, the government did not adhere to the planned targets rigidly, nor did it control resource allocation as planned originally. Rather, the government relied largely on the market forces for the implementation of the plans. This was done primarily with the incentive system set in accordance with the priorities envisioned within the overall framework of the respective plans with the government providing information and alleviating bottlenecks associated with the imperfection of the markets. Furthermore, when the market forces changed, the government readily altered the planned targets with appropriate adjustments in the budgetary priorities and financial facilities so that the private sector could make better use of the new market opportunities. Such flexibility was inevitable because foreign trade came to play a leading role in the Korean industrialization, and foreign demand for Korean products are beyond the control of the planners. Thus the government's provision of information on the changing market opportunities and the removal of obstacles associated with the imperfection of the market that hinder the private initiatives constituted a major thrust in market-augmenting planning in Korea.
張五鉉 東國大學校 1991 東國論叢 Vol.30 No.-
This paper represents an attempt to estimate the incidence of the local property taxes on land and sturetures using the family income and expenditure survey, and the local tax statistics. These data sets were collected in 1989. The models used for estimation are drawn on the traditional and the new views, respectively. The extent to which the tax burden is shifted forward or backward differs, depending on whether the models treat land and structures separately or jointly. The tax incidence also depends critically on other factors. These include the assumptions about the mobility of capital and population among regions and industries, the demand and supply parameters of the properties under consideration, and the elasticity of substitution between land and non-land inputs in the production of various goods and services. Most of these considerations are taken into account in the construction of the empirical model whenever the data are so permitted. Th major findings of the study are as follows. The estimates derived from the traditional model indicate that the tax burden on land is progressive, while that on the structures regressive. The extent to which the tax burdens are shifted is such that the combined effect prove to be slightly progressive. However, the magnitude of the burden is found to be about 0.8% of the family income on average. On the other hand, the global burden based on the new view is estimated to be progressive, but its magnitude averaged 0.64 to 0.68 percent of the family income. The excise tax effects are regressive, meaning that those living in the regions with the effective tax rates higher than the national average bear greater burden as a proportion of their incomes. On the whole, these findings are combined to suggest that the effective tax burdens are much lower than implied by the progressive rate structure of the statutory tax system. Therefore, if the tax system is to live up to its intended roles, there must be systematic efforts on the part of the tax administration to raise the assessed value of the tax base as close as possible to the market value of the assets, as well as limiting to the minimum the extensive exemptions and deductions allowed under the current local property tax system.