주택소유자(住宅所有者)에 대한 조세감면(租稅減免)의 경제적(經濟的) 효과(效果) : 기존연구(旣存硏究)의 개관(槪觀) 및 정책시사점(政策示唆點)

김명숙,Kim, Myong-sook 한국개발연구원 1990 韓國 開發 硏究 Vol.12 No.2

주택소유자(住宅所有者)는 자가주택(自家住宅) 귀속임료(歸屬賃料)에 대한 소득세비과세(所得稅非課稅), 1세대(世帶) 1주택(住宅)에 대한 양도소득세비과세(讓渡所得稅非課稅) 및 주택상속(住宅相續)에 대한 상속세공제(相續稅控除) 등 여러가지 조세감면혜택(租稅減免惠澤)을 누리고 있다. 본고(本稿)에서는 기존의 연구결과를 중심으로 이러한 조세감면혜택의 경제적(經濟的) 효과(效果)를 살펴보았다. 이에 의하면 주택소유자(住宅所有者)에 대한 조세감면(租稅減免)은 조세부담(租稅負擔)의 수평적(水平的) 수직적(垂直的) 형평(衡平)에 어긋날 뿐 아니라 주택시장(住宅市場) 및 국민경제(國民經濟)에 미치는 여러가지 왜곡효과(歪曲效果)를 통해 자원배분(資源配分)의 효율성(效率性)을 저해하고 역진적인 소득재분배(所得再分配)를 유발한다고 할 수 있다. 특히 자본시장(資本市場)이 불완전(不完全)한 경우 주택조세감면(住宅租稅減免)은 부유층에 대해 필요 이상의 주택(住宅)을 소유토록하는 한편 유동성이 부족한 저소득층(低所得層) 및 젊은층의 주택구입(住宅購入)을 더욱 어렵게 함으로써 주택소유(住宅所有)의 계층간 불균형을 심화시키고 소득분배(所得分配)를 더욱 악화시키는 결과를 초래한다고 할 수 있다. 따라서 주택소유자(住宅所有者)와 무주택자간(無住宅者間) 조세(租稅)의 중립성을 회복하는 것이 중요하며 이를 위해서는 첫째로 무주택자(無住宅者)의 임대료지출(賃貸料支出)에 대해 소득공제(所得控除)를 실시하며, 둘째로 1세대(世帶) 1가구(家口)에 대해서도 양도소득세(讓渡所得稅)를 과세하며, 셋째로 상속과세(相續課稅)에 있어 주택공제(住宅控除)를 폐지하는 것이 바람직하다고 생각된다. 우리나라와 같이 자본시장(資本市場)이 불완전한 경우 주택소유촉진정책(住宅所有促進政策)은 효율적(效率的)인 장기주택금융제도(長期住宅金融制度)의 확립을 통해 실시되어야 하며 정부(政府)의 재정지원(財政支援)은 주거비부담능력(住居費負擔能力)이 최소한의 수준에 미달하는 영세민계층(零細民階層)에 집중(集中)되어야 할 것이다. Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

서울 近郊의 施設 花卉栽培 農家의 現況에 관한 硏究 Ⅰ

金明淑(Kim Myong-Sook),蔡洙天(Soo-Cheon Chae),孫基哲(Ki-Cheol Son) 한국원예학회 1993 한국원예학회 학술발표요지 Vol.11 No.1

조기영어 공교육이 영어학습에 대한 자기결정동기 및 언어정체성에 미치는 영향

김명숙 ( Myong Sook Kim ) 한국초등교육학회 2012 초등교육연구 Vol.25 No.1

This study investigates the possible influence of early formal English education at Elementary schools on the self-determined motivation of students in the lower grade levels for English learning and linguistic identity. Most Korean Elementary school students in the lower grade levels have English learning experience whether in private education sectors or in formal schools. The results of this study show that introducing English education early in the regular school sector has positive effects on the students` autonomy-regulated(self-determined) motivation for learning English but has no significant deteriorating effects on linguistic identity. Structural Equation Model of the study also shows that early formal English education has positively influenced autonomy-regulated motivation for learning English. In addition, the model indicates that this autonomy-regulated motivation has small but significant mediation effect on English performance as measured by the YLE test and has no significant effect on linguistic identity and control-regulated motivation for learning English.

초등학교 고학년 학생의 영어학습동기 탐색: 목표지향성, 학업정서 및 교사의 자율성 지지와의 관계를 중심으로

김명숙 ( Myong Sook Kim ) 한국초등교육학회 2010 초등교육연구 Vol.23 No.2

This research investigates the relationships among self-determination motivation, goal orientations, academic affects, academic achievement, and perceived teachers' autonomy-support in the English subject domain with the sample of 692 elementary school children. The results revealed that identified regulation is the highest among the students' learning motivation types, and mastery-approach is the highest among the three goal orientations. An analysis of the relationship between self-determination motivation types and goal orientations showed that mastery-approach is the most highly correlated with intrinsic motivation (.64), and is highly correlated with identified regulation (.58). Performance approach is the most highly correlated with introjected regulation (.65), and performance-avoidance is the most highly correlated with extrinsic regulation (.48). Also, perceived teachers' autonomy-support had a positive influence on identified regulation and intrinsic motivation, which are characterized by the relatively high level of autonomy. Similarly, perceived teachers' autonomy-support had a positive influence on mastery-approach. Finally, in order to understand the relationships among perceived teachers' autonomy-support, self-determination motivation, goal-orientations, academic affects, and academic achievement, a structural equation model analysis was performed.

한국 , 미국 , 그리고 소련의 국민학교 산수교과서에 제시된 덧셈 , 뺄셈의 산수문장제 분석

김명숙(Myong Sook Kim) 한국초등교육학회 1992 초등교육연구 Vol.6 No.1

The present study aims to compare the possible differences among Korea, America, and Soviet Union with respect to the `intended` elementary mathematics curriculum in which children learn addition and subtraction arithmetic word problems. The study analyzed the various word problem types presented in the Korean elementary mathematics text books and compared the results with those of four American and one Soviet text series, which are reported in Stigler, Fuson, Ham, and Kim(1986). In general, the characteristics of the word problems presented in the Korean textbooks were similar to those of the American textbooks, While dramatically contrasting to those of Soviet textbooks. Several important findings emerged. First, the total frequency of the word problems presented in the Korean textbooks was the lowest and was even less than a half of that of either the American or the Soviet textbooks. The ratio of the word problems to the addition and subtraction computation problems presented in the Korean textbooks was also lower than that in the Soviet textbooks and more or less similar to those in the American textbooks. Second, the Korean and the American textbooks presented a limited number of word problem types, with more than two thirds of all the problems being of only four problem types. These four most frequently presented problem types are those that American children find easiest to solve. In contrast, the Soviet textbooks presented evenly over many problem types, including two-step types in a group of 10 consecutive word problem presentation but switched from one problem type to another. The American textbooks tended to present the same problem type repeatedly for a while before they introduced another problem type. On the other hand, the Soviet textbooks presented the various problem types continuously. Lastly, the Soviet textbooks were different from the Korean and the American textbooks with respect to sequencing the word problems. The Korean and the American textbooks tend to teach computation problems first before presenting word problems. In contrast, the Soviet textbooks have a tendency to connect the computation problems promptly with the word problems. For example, the Soviet textbooks presented many and various word problems from as early as the first grade, while the Korean and American textbooks gradually introduced the word problems and increased the number of word problems with grade. The Soviet textbooks also tended to present the word problems as often as possible, spreading the distribution of the word problems evenly over the entire textbooks and connected the computation problems with word problems on the same page. In the Korean and the American textbooks, however, most of the word problems were separated from the computation problems by page. In terms of theorectical models of word problem solving, the study implied that the success rate of the word problem solving reported in previous research should be reconsidered. The previous studies may have distorted the difficulty of each problem type since it disregarded children`s uneven familiarity with each problem type, resulted from the uneven distribution of the problem types presented in their textbooks. The study also suggested that empirical studies be done with respect to the role of the repeated presentation of the same problem type and the presentation of the mixed problem types in formation of the word problem schema. The study questioned that the Korean early mathematics textbook makers constructed the word problems with planned principled rather than with a haphazard manner. The study suggested that mathimatics curriculum researcher and the textbook makers, based on through empirical reexamination of children`s potential for learning word problems, provide children with more affluent task environment where children can experience a great number of various problem types. Finally, the study suggested that the curriculum makers and textmakers questi

무용동작치료 프로그램이 공동생활가정 아동의 문제행동에 미치는 효과

김명숙 ( Myong-sook Kim ),김영희 ( Young-hee Kim ),이신영 ( Shin-young Lee ) 한국무용과학회 2016 한국무용과학회지 Vol.33 No.3

The purpose of this study is to verify the impact of Dance Movement Therapy Program on group home children’s problem behaviors. For this, 22 group home children in Seoul were divided into an experimental group (n=16) of those who were given 60-minute Dance Movement Therapy Program once a week for 16 weeks, and a control group (n=6) without it. The two groups were tested with K-CBCL before and after the research for comparison analysis. Based on the result, averages and standard deviations were estimated for all variables using SPSS 21.0 ver., and Paired t-test and Independent t-test were carried out. The results are as follows: first, only the experimental group showed significant decreases in score changes when it comes to sub-factors of internalization such as anxiety/depression, shrinking, physical symptoms and the total internalization problem behaviors. Also, there were significant differences among the internalization groups including anxiety/depression, physical symptoms and the total internalization problem behaviors, except for shrinking. Second, only the experimental group showed significant decreases in terms of sub-factors of externalization: violation of regulations and aggressive behaviors. For score changes in the total externalized problem behaviors, the experimental group showed a significant decrease, while the control group had a significant increase. Also, there were significant differences among only the externalization groups of aggressive behaviors and the total externalized problem behaviors. Third, as for other sub-factors that are not included in neither internalization nor externalization such as social immaturity, thinking-based problems, attention deficit and other problems, only the experimental group showed significant decreases, while the control group had significant increases only for other problems. Score changes for the total problem behaviors were found only in the experimental group with significant decreases. Moreover, other sub-factors including social immaturity, attention deficit and other problems except for thinking-based problems showed significant differences, and the total problem behaviors had significant differences among groups as well. Consequently, it was confirmed that the Dance Therapy Program had positive effects on decrease in the group home children’s problem behaviors.

고차적 사고력 검사로서의 KICE 비판적 사고력 검사의 요인구조와 심리측정학적 특징

김명숙(Myong Sook Kim) 한국교육심리학회 2007 敎育心理硏究 Vol.21 No.3

공교육에서의 비판적 사고 교육의 방향과 쟁점

김명숙(Myong Sook Kim) 철학연구회 2002 哲學硏究 Vol.58 No.-

최근 교육 선진국에서는 비판적 사고에 대한 관심이 고조되어 비판적 사고력 함양을 위한 교육을 명시적으로 강조하고 있으며 비판적 사고의 교육이 정보 및 기업으로부터 적극적인 지지를 받고 있다. 그러나 우리 나라에서는 비판적 사고에 대한 교육이 공교육의 명시적 목표에서도 누락되어 있을뿐만 아니라 실질적 교육 현장에서도 소홀하게 다루어지고 있다. 그러나 이제 21세기 지식기반사회에서 보다 `잘 생각하는 데` 필수적인 비판적 사고의 교육은 무엇보다도 시급하다고 하겠다. 본 글에서 비판적 사고 교육을 실시할 때 고려해야 할 여러 가지 쟁점과 방향에 대하여 논하였다. 우선 비판적 사고의 영역 구체성과 관련한 쟁점과 논쟁을 소개하였다. 이 쟁점은 비판적 사고가 특정 교과나 영역에 관계없이 적용되거나 가르쳐질 수 있는 일반적인 것인지 아니면 특정 교과나 영역의 내용에서만 의미가 있으므로 교과와 접목되어서 가르쳐져야 하는지에 관한 논쟁과 직결되는 것으로써 비판적 사고 교육의 내용을 선정하고 조직하는 교육과정의 문제와 직결되는 것이다. 비판적 사고의 영역 구체성에 대한 입장에 따라 비판적 사고 교육의 방식을 일반 지식 접근 방식과영역 구체적 접근 방식(domain-spectific appeoach) 으로 분류하고 이를 다시 접목 접근 방식 과 침잠 접근 방식으로 나누었다. 또한 이들 방식을 혼용하는 혼합접근 방식을 추가한 후 이들의 장단점을 논의하였다. 우리 나라에서는 접목 접근 방식을 주로 하고 독립 접근 방식을 부로 하는 형태의 혼합 접근 방식이 현식적으로 가장 바람직한 것으로 제안하였다. 비판적 사고 교육에 있어서 인지적 사고 기능뿐만 아니라 비판적 사고 성향에 대한 교육의 필요성을 강조하였다. 또한 비판적 사고 교육을 위한 적절한 교수학습 방법과 교실 환경을 조성할 것을 제안하였다. 이를 위해 교사가 비판적 사고의 원리를 설명하고 강의하는 데에 그치는 주입식 교육보다는 학습자가 학습 과정에 적극적으로 참여할 수 있도록 유도하고 학습자들이 자육적으로 활발하게 사고할 수 있도록 학생의 의견을 존중하는 동시에 주제에서 벗어나지 않고 비판적 사고의 원리에 맞게 사고하도록 안내할 것을 제안하였다. 비판적 사고 교육의 전령사가 될 교사에 대한 교사직전 및 직후 교육을 강조하였는데, 이를 위해 교사를 위해 비판적 사고 및 관련 용어가 체계적으로 설명되고 교수 학습 방법이 소개된 교재 개발의 필요성을 피력하였다. 이를 위해서는 철학자, 교육학자, 심리학자 등 전문가들이 다학문적 접근을 시도하여 교사와 함께 공동작업을 할 필요가 있다. 끝으로, 비판적 사고에 대한 무비판적이고 신화적 접근보다는 비판적 사고의 제한과 범위를 인식하고 종합적 사고 및 창의적 사고와의 조화로운 교육을 통해 비판적 사고의 교육이 한 단계 더 발전할 수 있음을 주장하였다.

학교급 및 성별에 따른 컴퓨터용 청소년적성검사의 차별기능문항 탐색

설현수(Hyunsoo Seol),김명숙(Myong Sook Kim) 한국교육평가학회 2005 교육평가연구 Vol.18 No.2

컴퓨터용 청소년적성검사는 중학교 2학년에서 고등학교 3학년까지 청소년들을 대상으로 적성개발과 진로선택을 돕기 위하여 한국산업인력공단 중앙고용정보원에서 2002년도에 개발된 지필검사의 내용을 컴퓨터에 탑재하여 온라인으로 검사 실시 및 결과를 제공하고 있는 검사이다. 본 연구의 목적은 2004년도 컴퓨터용 청소년적성검사 동등화 연구를 수행하면서 수집된 자료를 가지고 학교급 및 성별에 따라 차별적으로 기능하는 문항을 추출하고 분석해서 컴퓨터용 청소년적성검사를 구성하는 하위검사 및 측정요인에 대한 타당성 및 시사점을 얻으려는데 있다. 이를 위해 컴퓨터용 청소년적성검사를 구성하는 15개의 하위검사 중에서 ‘선그리기’검사를 제외한 14개 하위검사를 대상으로 학교급과 성별에 따라서 차별적으로 기능하는 문항을 Rasch모형을 적용한 WINSTEPS 컴퓨터 프로그램을 사용해서 추출하였다. 분석결과를 제시하면 다음과 같다. 첫째, 학교급에 따른 하위검사의 차별기능문항분석 결과, ‘문자지각’검사의 경우 전체문항의 87%, ‘기호지각’검사의 경우 전체문항의 91%가 학교급에 따른 난이도 추정치 간에 의미 있는 차이를 보고하고 있다. 둘째, 성별에 따른 하위검사의 차별기능 문항분석 결과도 학교급에 따른 분석과 유사하게 ‘문자지각’검사 문항의 57%, ‘기호지각’검사 문항의 74.3%가 성별에 따라 차별적으로 기능하고 있는 것으로 나타났다. 이러한 원인으로 집단간 집중력의 차이 및 응답반응의 성실성을 지적하였으며, 검사유형에 대한 충분한 예제숙지 및 하위검사의 재배치와 관련된 논의를 전개하였다. The Computerized Youth Aptitude Test is an online service that provides the execution and result presentation of the paper and pencil Aptitude Test for Youth, which has been designed by the Human Resources Development Work Information Center in 2002 to aid the aptitude development and career choice of youth from second year in middle school to third year in high school. The objective of the the study is to extract and analyze the items that function differently according to school level and gender with the data gathered through the 2004 Computerized Youth Aptitude Test equating studies, and thereby acquire validity and implication regarding the sub-tests and measurement components. Towards this aim, the items that function differently according to school level and gender have been extracted from 14 among the 15 sub-tests of the Computerized Aptitude Test for Youth (the “Line Drawing” test has been excluded) using the WINSTEPS computer program, which applies the Rasch model. The analysis results are as follows. First, the analysis of the items in the sub-tests that function differently according to school level shows that 87% of the total items in the “Letter Perception” test and 91% of the total items in the “Symbol Perception” test report substantial disparity between the difficulty estimates according to school level. Second, the analysis of the items in the sub-tests that function differently according to gender similarly indicates that 57% of the total items in the “Letter Perception” test and 74.3% of the total items in the “Symbol Perception” test function differently according to gender. To explain this occurrence, the disparity between groups in attention span and sincerity towards item response has been noted, and the discussion about satisfactory familiarity with the test direction and exercise items and rearrangement of the sub-tests has taken place.

논토양에서 투입양분에 따른 토양유기탄소의 거동 평가

이동원(Dong Won Lee),김성헌(Seong Heon Kim),김명숙(Myong Sook Kim),임재은(Jae Eun Rim),황현영(Hyun Young Hwang),박성진(Seong Jin Park) 한국토양비료학회 2019 한국토양비료학회 학술발표회 초록집 Vol.2019 No.8