Download or read book KOREAN TAXATION written by Ministry of Strategy and Finance, Republic of Korea and published by 길잡이미디어. This book was released on 2014-09-25 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax System in Korea National Taxes – Internal Taxes National Taxes - Earmarked Taxes Tax Incentives Local Taxes
Download or read book The Tax System in Korea written by Thomas Dalsgaard and published by . This book was released on 2000 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Download or read book Tax System of Korea written by Korea (South). Minister of Finance and published by . This book was released on 1963 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxes Outward Orientation and Growth Performance in Korea written by Irene Trela and published by World Bank Publications. This book was released on 1990 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax policies have contributed relatively little to Korea's extraordinary growth: less than 10 percent of Korean growth between 1962 and 1982, and about 3 percent of export growth. Indirect tax exemptions (rebates of sales and excise taxes on exports) have contributed far more to growth than have direct measures (mainly corporate tax rebates for exporters).
Download or read book Tax Reform in Korea written by T'ae-wŏn Kwak and published by . This book was released on 1991 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Download or read book The Judicial System of Korea Legal Remedies and the Tax System written by J.Y. Bang and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the judicial system in Korea, with an emphasis on the legal remedies available to taxpayers in respect of the tax system.
Download or read book The Distribution of Income and Wealth in Korea written by Danny M. Leipziger and published by World Bank Publications. This book was released on 1992 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines recent trends and estimates the effect of rapid appreciation of asset values, concluding that there is evidence of less equality in the income distribution than conventionally reported. Contributes to and analytical framework for examining wealth issues and aims ultimately at a restoration of the traditional consensus in Korea toward broadly shared development gains.
Download or read book Public Finances During the Korean Modernization Process written by Roy W. Bahl and published by Harvard Univ Asia Center. This book was released on 1986 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preliminary Material /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Budgetary Policies and Performance /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Fiscal and Economic Development: Korean Versus Traditional Patterns /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --The Development of the Korean Tax Structure /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Modernization and the Long-Term Growth of Korean Government Expenditures /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --The Distributional Effects of the Korean Budget /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Korean Public Finances During Modernization: A Summing Up /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Appendix A /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Appendix B /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Notes /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Bibliography /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Index /Roy Bahl , Kyo Kim Chuk and Kee Park Chong --Harvard East Asian Monographs /Roy Bahl , Kyo Kim Chuk and Kee Park Chong.
Download or read book The Value Added Tax in Korea written by Seung Soo Han and published by . This book was released on 1987 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Finances During the Korean Modernization Process written by Roy Bahl and published by BRILL. This book was released on 2020-03-17 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: This final volume in the series Studies in the Modernization of the Republic of Korea, 1945–1975, is an analysis of the contribution of tax and expenditure policy to Korea’s rapid economic development during the 1953–1975 period. Based upon specially compiled and comprehensive revenue and expenditure data, the authors first trace the history of Korean fiscal policy during the modernization period and then examine how Korea’s fiscal development has differed from that of other countries. The results of the analysis show that Korea did not follow the traditional path of a steadily increasing tax effort, reliance on direct taxes, and emphasis on income distribution. Instead, through improved tax administration and expenditure control, the savings rate was increased dramatically.
Download or read book Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing written by Randall Sidney Jones and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector. However, rapid population ageing will put upward pressure on government spending. The challenge is to meet the long-run need for greater expenditures and tax revenue while sustaining strong economic growth. A pro-growth tax reform implies relying primarily on consumption taxes for additional revenue. There is also scope for raising personal income tax revenue from its current low level by broadening the base by reducing the exemptions for personal income. The planned cuts in the corporate tax rate should be financed at least in part by reductions in tax expenditures. The broadening of direct tax bases would also help finance an expansion of the earned income tax credit to address widening income inequality. In addition, the local tax system should be simplified and reformed to enhance the autonomy of local governments.
Download or read book Taxation and Economic Development in Korea written by Chong-gi Pak and published by . This book was released on 1978 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing written by Randall S. Jones and published by . This book was released on 2009 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fair Not Flat written by Edward J. McCaffery and published by University of Chicago Press. This book was released on 2008-09-15 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A "fair not flat" tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under McCaffery's system, a family of four would pay no tax on their first $20,000 in spending, and 15 percent on the next $60,000. Only the few families who spend more than $80,000 a year would be subject to the supplemental tax. Necessities would be taxed less than ordinary and luxury items. No one would be taxed directly on savings. The estate and gift or so-called death tax would be abolished, for the simple reason that dead people don't spend. The "fair not flat" tax would fall on heirs when and as they spend their good fortune. Perhaps best of all, most Americans would not have to fill out tax returns. Simpler, more efficient, fairer, and more reflective of America's current social values, McCaffery's "fair not flat" tax could help get us out of the tax mess that politicians and special interests have gotten us into, improving the whole country in the process. Read Fair Not Flat to find out how. “In Fair Not Flat, Mr. McCaffery lays out the case for a consumption tax. He does so in a reader-friendly way, presenting his argument with very few footnotes, equations or technical terms. The consumption of the book, so to speak, is not at all taxing. And its argument is well worth pondering.”—Bruce Bartlett, Wall Street Journal
Download or read book A Study of Property Tax in Korea written by and published by . This book was released on 1967 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
