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조세ㆍ재정지출의 소득재분재 효과 - 소비세 및 현물급여 포함
성명재(Myung Jae Sung),박기백(Ki Baek Park) 한국재정학회(구 한국재정·공공경제학회) 2008 재정학연구 Vol.1 No.1
2006년 현재 공공부문에 의한 소득재분배 효과는 13.64%, 민간이전소득 효과를 아우른 총효과는 17.69%(0.32890→0.27298)로 추정된다. 개별 항목별로는 소득세와 교육급여가 3.52%p와 4.08%p로 소득재분배 효과가 큰 반면, 소비세는 -0.37%p로 분배구조를 소폭 악화시킨다. 모의실험 결과, 소득세 증세를 통해 교육지출을 확대하면 소득분배구조가 개선될 뿐만 아니라 순수혜 계층도 하위 70%에 이르러 정치경제적으로 채택가능성이 높다. 반면에 저소득층의 수혜집중도가 높은 정책은, 비록 단위당 소득재분배 효과는 크지만, 순수혜 계층이 좁기 때문에 정치경제학적으로는 채택가능성이 낮아진다. The redistributive effects of taxes and transfers was estimated to be 17.7% in 2006. Income tax and benefits in-kind attributes to 10.5%p of the whole effects. However, consumption taxes had negative effect as much as -0.37%p. According to policy simulations, for example, additional expenditure on education financed by increased income tax generates positive redistributive effect with a wide range of net benefits in lower 70% of households. Simulation also suggests that additional expenditure mostly targeted to the poor generally have strong redistributive effect and, however, that it is less likely to be adopted since majority of households face net losses.
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인터넷 사이트에 대한 속성신념과 태도가 홈페이지 광고 효과에 미치는 영향
이호배(Ho Bae Lee),정주훈(Joo Hoon Jeong),박기백(Ki Baek Park) 한국경영학회 2000 경영학연구 Vol.29 No.2
The purposes of this paper are to identify the relationships among beliefs of attributes provided by the Web site, evaluation of the Web site, and advertisement effect within the Web site. The authors designed structural equation model, which is consisted of informativeness, entertainment, and interactivity as computer-mediated communication attributes in the internet, and attitude toward the Web site and attitude toward the Web advertisement as consequents. For empirical test, a experiment was conducted for the model and hypotheses verification. The empirical results are as follows: First, informativeness(H1) and entertainment(H2) have an positive impact on the Attitude toward the Web site significantly. We also found that there are the positive relationships between informativeness and entertainment(H3). Second, interactivity has an positive impact on attitude toward the Web site(H4) as well as on informativeness and entertainment(H5). It means that interactivity has both direct effects and indirect effects mediated by informativeness and entertainment on attitude toward the Web site. Finally, attitude toward the Web site influences on attitude toward the Web advertisement positively(H5). In Conclusion, three attributes of informativeness, entertainment, and interactivity regarding the Web site have an indirect effect on the Attitude toward the Web advertisement, which is mediated by attitude toward the Web site.
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