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무역자유화(FTA) 확대에 따른 조세 및 재정정책의 방향에 관한 연구(Recommendations for tax and Fiscal policies for trade liberalization)

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  • 무역자유화(FTA) 확대에 따른 조세 및 재정정책의 방향에 관한 연구(Recommendations for tax and Fiscal policies for trade liberalization)
  • 김종면; 김승래; 손원익; 송호신; 이명헌
  • 한국조세연구원


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Title 무역자유화(FTA) 확대에 따른 조세 및 재정정책의 방향에 관한 연구(Recommendations for tax and Fiscal policies for trade liberalization)
Similar Titles
Material Type Reports
Author(Korean)

김종면; 김승래; 손원익; 송호신; 이명헌

Publisher

서울:한국조세연구원

Date 2008-12
Series Title; No 연구보고서 / 08-13
ISBN 978-89-8191-414-1
Pages 238
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Trade
Economy < Economic Administration
Holding 한국조세연구원

Abstract

This study aims to provide clear directions for tax and fiscal measures that address issues arising from grater trade liberalization, and , in particular, the increasing presence of bilateral free trade agreements, or FTAs. Case studies of domestic and foreign tax and spending measures to ameliorate or compensate for friction or losses from trade liberalization show reveal that such measures can be classified into 3 categories, depending on the beneficiary groups: measures to compensate corporations, workers, or the farming sector.
Case studies of measures adopted by other governments show that compensation schemes that target corporations are actually both quite rare and meager, suggesting that Korea should also approach this category of policy measures with caution. Compensations for workers can possibly expand rapidly burdens. (The rest omitted)