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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.
A Case Study on Development of a Model to Test Tax Shifting
김억헌 한국관세학회 2006 관세학회지 Vol.7 No.3
제3호)The Journal of Korea Research Society for Customspp.205∼238The purpose of the research is to develop a model testing tax incidence phenomenon due to tax law changes, especially due to enactment of the Tax Reform Act of 1984. Namely, I perform a kind of case study which may be applied to other tax law changes or reforms. When such a model is developed we examine how the series of the event that led to adoption of the 1984 Act(Tax Reform Act of 1984) can affect the stock returns of U.S. life insurance companies. The changes in security returns related to tax law changes provide direct evidence concerning the shifting of the corporate tax. If the burden of the tax law change is placed upon equity in the form of reduced expected future earnings and dividends, then we would expect to observe negative unexpected returns on the announcement of a new law that increases taxes. However, if the burdens are shifted to other stakeholders, we would not expect to observe abnormal returns in response to proposed tax law changes. To test tax shifting due to tax law changes, first, Ⅰdevelop a model utilizing an event study. Secondly, using cross-sectional regression analyses another model is developed to find the sources of tax shifting found in the first stage.