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김영춘 한국관세학회 2001 관세학회지 Vol.2 No.2
The purpose of the paper is to discuss the methods of the taxing in the cyber trade with the customs clearance perspective. The problems during taxing the customs duty on the cyber trade are two, the one is to remain neutral between on-line cyber trade and off-line cyber trade, the other is the pressure to the customs according to on the increasing the volume of off-line cyber trade The efficiency solving methods about the cyber trade problems are a few; the collecting the import duties and taxes by electronic funds transfer, by the informations of duties between nations, by giving the ill to the internet web site and by achieving levels of the trade compliance etc. However the last method is the best effective method.
金永春 제주대학교 1990 논문집 Vol.30 No.1
Devaluations are usually an important component of orthodox stabilization programs. According to the traditional theory it is expected that a nominal devaluation will result in expenditure switching, increased production of tradables, higher exports, and in an imporvement of the external position of the countrIF in question. This paper presents a simple marco-economic model. A simple model has investigated a number of contractionary effects of devaluation. It is shown that devaluation can lead to a reduction in national output on real income if (1) imports initially exceed exports; (2) there are differences in consumption propensities from profits and wages; (3) government revenues are increased by devaluation, e.g. when there are significant export taxes. The purpose of this paper has been to argue that, in the short-run at least, devaluation may not work the way we usually assume; that taken by itself it is quite likely to have the presumably undesirable effects of shifting the income distribution against labor and reducing employment and output. There is a reasonable argument which starts from this point and continues as follows: (1) In the short-run the balance of payment deficit is structural that is, both imports and exports are not very sensitive to price charge for a given level of domestic output. (2) As a consequence, any favorable short-run effects of devaluation on the trade balauce come primarily through economic contraction rather than substitution. (3) Devaluation not only reduces output and employment, but redistributes income from labor to captial as well (4) Thus devaluation is a costly cure, and a devaluation big enough to reduce the balacnce of payments deficit substantially in short-run may be unacceptable. In such a case, the government should beg or borrow to meet the short-term deficit and work toward eliminating its structural difficalties by expansion of traded goods production in tHe medium run. In any case, it is not the purpose of this paper to give policy advice valid for all countries at all time. The important point that devalution may be deflationary and one should be on the alert for that possibility.