세법개정과 세금부담이전

김억헌 ( Uk Hun Kim ) 아시아.유럽미래학회 2006 유라시아연구 Vol.3 No.2

본 논문은 1959년도 제정 미국생명보험회사 법인세법(1959년도법)을 근본적으로 개정한 1984년도 제정 세제개혁법(1984년도법)의 영향을 두 단계로 분석한다. 본 논문에서 1984년도에 제정된 세제개혁법(Tax Reform Act of 1984)의 영향을 분석한 이유는 1984년도법이 제정된 이래 여러차례 개정 되었으나 오늘날 까지도 1984년도법은 미국생명보험회사의 소득세에 관한 기본법이 되고있기 때문이다. 분석의 첫 단계에서는 본 논문에서 분석된 미국생명보험회사들이 1984년도에 시행된 세제개혁에 의해 평균적으로 어떤 영향을 받았는지를 조사하기 위해 사건연구법(event study)이 사용되었다. 두번째 단계에서는 첫 번째 단계에서 발견된 비정상적인 수익률(abnormal returns)의 근원(source)을 파악하기 위하여 횡단적 회귀분석법이 사용되었다. 첫 번째 단계의 사건연구법에 의한 분석의 결과는 1984년도법 제정과 관련된 몇 몇의 중요한 사건들의 발생에 즈음하여 미국생명보험회사들의 주가 수익률이 악화되었음을 보여 주었다. 이는 1984년도 세제개혁법의 제정으로 인하여 미국생명보험회사들의 세금부담이 늘어나 주가수익율이 악화 되었다고 해석될 수 있다. 두 번째 단계의 횡단적 회귀분석(cross-sectional regression analysis)의 결과는 다음과 같이 요약될 수 있다. 정기생명보험(term life insurance)과 사고 및 건강보험을 적게 인수하는 생명보험회사일수록 주가수익률 악화의 정도가 낮았으며, 또한 단체생명보험을 적게 인수하고 더 큰 자본이득(capital gains)을 제공하는 자산에 덜 투자하는 회사일수록 주가수익률율이 덜 악화되었다. 주가수익률이 덜 악화된 그러한 생명보험회사들은 1984년도 세제개혁으로 인한 세금부담을 소비자에게 더 많이 이전시킬 수 있었음을 의미한다고 볼 수 있다.

국제환경변화에 대한 국내 해상보험산업의 대응방안과 해외진출 전략

김억헌 ( Uk Hun Kim ) 한국해운물류학회(구 한국해운학회) 1997 해운물류연구 Vol.25 No.-

한ㆍ미 생명보험 정보공시제도의 역사적 고찰

Kim Uk Hun(金億憲) 한국경영사학회 1999 經營史學 Vol.20 No.-

Through providing adequate information, the insurance information disclosure system makes insurance buyers purchase appropriate insurance products and Increases price competition in insurance markets which drives out inefficient insurance companies from the markets. Before “Life Insurance Solicitation Model Regulation” (hereafter referred to as “1976 model regulation”) was enacted in 1976, in the U.S. life Insurance industry life insurance information disclosure system had been discussed only in relation to cost disclosure of life insurance products. In addition to cost disclosure problem “1976 model regulation” deals with other problems related to rational purchase decision and asks insurance companies to provide adequate material to insurance applicants including buyers’s guide, policy summary, and policy data. “1976 model regulation” was revised in 1990, but major contents didn’t change. In “1990 Life Insurance Disclosure Model Regulation” regulation relating to universal life insurance and life insurance advertisement was added to “1976 model regulation”. In Korea, life Insurance information disclosure system was first made in 1991. The system had three categories of life insurance disclosure: general disclosure, individual disclosure, and disclosure by insurance supervisory authority. General disclosure requires companies to provide general insurance policyholder insurance company’s management-related information, products-related information, and application-related information, Individual disclosure asks insurance companies to provide individual policyholders information about his or her existing insurance contacts. Disclosure by insurance supervisory authority refers to information disclosure about solution results pertaining to insurance disputes. The system first introduced in 1991 was revised three times. In the first revision made in 1992, general disclosure and individual disclosure were differentiated in “terminology section”. In the second revision made in 1995, special disclosure was added. Special disclosure is related to information about insurance companies’ bankruptcy. In the third revision made in 1997, disclosure related to Internet and PC was dealt with and insurance contract confirmation system was introduced.

한ㆍ미 수출보험이 수출에 미치는 영향에 관한 비교연구

김억헌(Uk-Hun Kim),이수일(Su-Il Lee) 한국무역학회 2002 貿易學會誌 Vol.27 No.4

한ㆍ일 수출보험제도가 수출에 미치는 영향에 관한 실증분석

김억헌(Uk-hun Kim),이수일(Su-il Lee) 한국국제상학회 2003 國際商學 Vol.18 No.4

Korean Government has provided special support to Korean export industry during past 40 years. However, due to the agreement on DR and appearance of WTO, the Government can't provide most of the subsidies which were allowed before WTO era. Hence, export insurance system became more useful tool since it's one of the few allowed subsidies under WTO. This study tries to find the impacts of export insurance systems on the exports in Korea and Japan First, this study surveyed the export insurance systems of Korea and Japan Then, using a regression analysis it analysed the effects of export insurance systems upon the exports in Korea and Japan respectively. The period of data is from 1980 to 1999. The results of the regression analysis showed significant and positive effects of both Korean and Japanese export insurance system upon the exports.

충남지역 외국인투자유치 촉진전략에 관한 연구

김억헌 한국생산성학회 1999 生産性論集 Vol.13 No.3

Foreign Direct Investment(FDI) has been considered as one of the most significant measures to conquer the IMF era of Korean economy. Because of the many obstacles such as government regulations, high wages and rents, etc., FDI into Korea has been unsatisfactory and not enough. The purpose of this study is to develop appropriate strategies to expedite and induce FDI into Choongchungnam-Do(Choongnam). First, the study defines FDI and discuss various sorts of FDI. Second, the study examines the recent states of Choongnam economy. Third, it looks through the current FDI inducements of Choongnam. Finally, this study suggests various strategies to induce FDI into Choongnam.

生命保險의 原價比較方法과 情報公示制度에 관한 考察

金億憲 홍익대학교 경영연구소 1993 경영연구 Vol.17 No.-

지방자치제단체의 외국인직접투자환경 개선방안

김억헌 韓日經商學會 2000 韓日經商論集 Vol.19 No.-

Foreign Direct Investment(FDI) has been considered one of the most important measures to conquer the IMF era of Korean economy. Even though Korean government has tried various means to induce FDI, FDI inflows into Korea have decreased dramatically during January and February of 1999 probably due to the delay of reform by Korean major firms. The propose of this study is to analyze the current problems relating to inducement of FDI. Specifically, this study examines the strategies to improve the FDI environment of self-governed local districts in Korea. First, the study surveys the recent statistics and trends of FDI into Korea. Second, the study examines the obstacles to interfere FDI inflows into self-government local districts. Finally, the study suggests various stategies to improve the FDI environment of self-governed districts in Korea. The suggested strategies are : putting related infra-structure in good order, strengthening administrative independence of self-governed local districts, fostering the small-size firms located in local areas, making good relationships with foreign government organizations in Korea, and improving tax incentive system.

생명보험과 소비자보호

김억헌 한국보험학회 1995 保險學會誌 Vol.45 No.-

미국 손해보험산업의 현황과 한국보험사의 진출전략

김억헌 한국경영사학회 2001 經營史學 Vol.26 No.-

This study analizes the current situations of U.S. property and liability insurance industry and suggests penetration strategies of Korean insurance companies into U.S. property and liability insurance industry. To be more specific, this study firstly discusses the current statistics of U.S, property and liability insurance industry the ranking of U.S. property and liability insurance industry in the world market for the year of 1999, the growth rates of U.S. property and liability insurance industry for the past ten years, the operating results of U.S. property and liability insurance industry for FY'99, the prospective operating results of U.S. property and liability insurance industry for FY2001. Secondly, this study researches into the characteristics of the following institutions of U.S. property and liability insurance industry : the marketing channel, the supervisory system, the insurance rating system, and the anti-trust law system. Thirdly, the study discusses how the environment surrounding U.S. property and liability insurance industry has recently been changing. Finally, the main subject of this study is discussed, namely, the penetration strategies of Korean property and liability insurance industry into U.S. property and liability insurance industry.