한국조세재정연구원 - OAK리포지터리

12020 조세특례 심층평가(Ⅲ) 「법인의 공장 및 본사를 수도권 밖으로 이전하는 경우 법인세 등 감면」 및 「수도권과밀억제권역 밖으로 이전하는 중소기업에 대한 세액감면」

Authors: 김무열, 권성오, 최승문Publisher: KIPFIssue Date: 2020-09-09

22021 조세특례 심층평가(16) 성실사업자에 대한 의료비 등 공제

Authors: 권성오, 최승문Publisher: KIPFIssue Date: 2021-09-08

32021 조세특례 심층평가(4) 중소기업 취업자에 대한 소득세 감면

Authors: 권성준, 조희평, 강성훈Publisher: KIPFIssue Date: 2021-09-08

42023 조세특례 심층평가(2) 중소기업 취업자에 대한 소득세 감면

Authors: 오종현, 최충, 최승문Publisher: KIPFIssue Date: 2023-09-05

5The Elasticity of Taxable Income: Personal income tax

Authors: Jeon Byung Mok, 전병목, Jeon Byung MokPublisher: KIPF, KIPFIssue Date: 2006-12-01

6Equivalence Scale and its Application to Economic Policy on Household Income

Authors: Woochul Kim, Heechul Min, Sangwon Park, 김우철, 민희철, 박상원, Woochul Kim, Sangwon Park, Heechul MinPublisher: KIPF, KIPFIssue Date: 2006-12-01

7Estimation of Joint Distribution of Income and Real Assets, and Related Tax Burdens

Authors: Sung, Myung Jae and Hyunsuk Kim, 성명재, 김현숙, Sung, Myung Jae and Hyunsuk KimPublisher: KIPF, KIPFIssue Date: 2006-12-01

8Income Tax Policy to Enhance Married Women's Labor Force Participation in Korea : Introduction of Child Tax Credit

Authors: Kim, Hyunsook and Sung, Myung Jae, 김현숙, 성명재, Kim, Myung Jae, Hyunsook and SungPublisher: KIPF, KIPFIssue Date: 2006-12-01

9Income Taxation and Household Saving in Taiwan

Authors: John_RiewPublisher: KIPFIssue Date: 1996-03-01

10Introduction of Inflation Indexation into Korean Tax System

Authors: Myung Jae Sung & Sangwon Park, 성명재, 박상원, Myung Jae Sung & Sangwon ParkPublisher: KIPF, KIPFIssue Date: 2008-12-01

11[KIPF 조세재정 브리프 통권 제103호] 소득세 수입 변동요인 분석 및 정책시사점

Authors: 안종석Publisher: KIPFIssue Date: 2020-08-31

12[KIPF 조세재정 브리프 통권 제134호] 소득세의 효율비용에 관한 연구

Authors: 권성오Publisher: KIPFIssue Date: 2022-12-08

13[KIPF 조세재정 브리프 통권 제139호] 근로자 소득지원정책의 발전방향 : 근로장려세제의 확장

Authors: 전병목Publisher: KIPFIssue Date: 2022-12-30

14[KIPF 조세재정 브리프 통권 제153호] 비선형 예산집합 회귀분석을 활용한 과세소득에 대한 소득세 세율체계 변화의 효과 분석

Authors: 권성준, 김정환Publisher: KIPFIssue Date: 2024-01-19

15[KIPF 조세재정 브리프 통권 제160호] 인적용역 사업자 과세제도 및 지원에 대한 연구

Authors: 김문정, 정다운Publisher: KIPFIssue Date: 2023-12-26

16A legal and economic study on the tax unit for income taxation

Authors: Byung Mok Jeon Myung-Ho Park Wan Souk Kim, 전병목, 박명호, Byung Mok Jeon Myung-Ho Park Wan Souk Kim, 김완석Publisher: KIPF, KIPFIssue Date: 2008-12-01

17On the Effects of Income Taxation in the Presence of Human and Physical Capital

Authors: 국중호Publisher: KIPFIssue Date: 1997-10-01

18Redistribution Effects of Taxes : Lifetime Tax Approach

Authors: Joonook Choi, Woochul Kim Myungho Park, 최준욱, 김우철, Woochul Kim Myungho Park, Joonook Choi, 박명호Publisher: KIPF, KIPFIssue Date: 2006-12-01

19Tax Equity and Income Inequality in Korea

Authors: 정광수, Kwang Soo Cheong, Kwang Soo CheongPublisher: KIPF, KIPFIssue Date: 2003-11-01

20Tax-benefit Microsimulation Model: KIPFSIM08

Authors: Myung Jae Sung, Byung Mok Jeon, & Byung-Hill Jun, 성명재, 전병목, 전병힐, Byung Mok Jeon, Myung Jae Sung, & Byung-Hill JunPublisher: KIPF, KIPFIssue Date: 2008-12-01