{"id":526,"date":"2018-02-27T10:00:15","date_gmt":"2018-02-27T01:00:15","guid":{"rendered":"http:\/\/researchbeetle.net\/?p=526"},"modified":"2018-02-27T19:06:34","modified_gmt":"2018-02-27T10:06:34","slug":"%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b8%ec%83%81%ec%97%90-%eb%94%b0%eb%a5%b8-%ec%9e%84%ea%b8%88%ec%9d%98-%eb%b3%80%ed%99%94","status":"publish","type":"post","link":"http:\/\/researchbeetle.net\/?p=526","title":{"rendered":"\ubc95\uc778\uc138 \uc778\uc0c1\uc5d0 \ub530\ub978 \uc784\uae08\uc758 \ubcc0\ud654"},"content":{"rendered":"
1. \uc5f0\uad6c \uc8fc\uc81c<\/h6>\n

\ubcf8 \uc5f0\uad6c\ub294 \ubc95\uc778\uc138\ub97c \uc778\uc0c1\ud558\uba74 \uadfc\ub85c\uc790\uc758 \uc784\uae08\uc5d0\ub294 \uc5b4\ub5a0\ud55c \uc601\ud5a5\uc774 \ubbf8\uce58\ub294\uc9c0\ub97c \uc0b4\ud3b4\ubcf4\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \uc870\uc138\uadc0\ucc29\uc758 \ubb38\uc81c\ub77c\uace0 \ubd80\ub978\ub2e4. \uc870\uc138\uadc0\ucc29\uc774\ub780 \ud2b9\uc815 \uc138\uae08\uc5d0 \ub300\ud55c \ub0a9\ubd80 \ubd80\ub2f4\uc774 \uad81\uadf9\uc801\uc73c\ub85c \ub204\uad6c\uc5d0\uac8c \ub3cc\uc544\uac00\ub290\ub0d0\ub97c \uc758\ubbf8\ud55c\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc124\ud0d5\uc774 \ube44\ub9cc\uc744 \uac00\uc838\uc628\ub2e4\uace0 \ud558\uc5ec \uc124\ud0d5\uc138\ub97c \uc124\ud0d5 1kg\ub2f9 100\uc6d0\uc529 \ubd80\uacfc\ud588\ub2e4\uace0 \ud558\uc790. \uc774 \uacbd\uc6b0, \ud45c\uba74\uc801\uc73c\ub85c \uc124\ud0d5\uc138\ub97c \uad6d\uac00\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc0ac\ub78c\uc740 \uc124\ud0d5 \uacf5\uae09\uc790\uc774\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc9c8\uc801\uc778 \ub0a9\ubd80\uc790\uac00 \uc124\ud0d5 \uacf5\uae09\uc790\uc778\uc9c0\ub294 \ub2e4\ub978 \ubb38\uc81c\uc774\ub2e4. \ub9cc\uc57d \uc124\ud0d5\uc138 \ubd80\uacfc \ud6c4 \uc124\ud0d5 \uac00\uaca9\uc774 1kg\ub2f9 80\uc6d0 \uc62c\ub790\ub2e4\uace0 \ud55c\ub2e4\uba74 1kg\ub2f9 100\uc6d0\uc758 \uc124\ud0d5\uc138\uc5d0 \ub300\ud55c \uc2e4\uc9c8\uc801\uc778 \ub0a9\ubd80\ub294 80\uc6d0\uc740 \uc18c\ube44\uc790, 20\uc6d0\uc740 \uacf5\uae09\uc790\uc758 \ubaab\uc778 \uac83\uc774\ub2e4. \ub9c8\ucc2c\uac00\uc9c0\ub85c, \ubc95\uc778\uc138 \uc778\uc0c1\ud558\uac8c \ub418\uba74 \uae30\uc5c5\uc774 \uc138\uae08 \ub0a9\ubd80\ubd80\ub2f4\uc744 \uc804\uc801\uc73c\ub85c \ub5a0\uc548\uc744 \uc218\ub3c4 \uc788\uaca0\uc73c\ub098 \uae30\uc5c5\uc774 \uace0\uc6a9\ud558\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\ub97c \uc77c\ubd80 \ub0ae\ucda4\uc73c\ub85c\uc368 \ubc95\uc778\uc138 \ubd80\ub2f4\uc758 \uc77c\uc815 \ubd80\ubd84\uc740 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \ub5a0\ub118\uae38 \uc218\ub3c4 \uc788\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\uac00 \ubc95\uc778\uc138\uc758 \uadc0\ucc29\ud6a8\uacfc\uc5d0 \ub300\ud55c \ubb38\uc81c\uc774\ub2e4.<\/p>\n

\u00a02. \uc5f0\uad6c \ubc29\ubc95<\/h6>\n

\uc800\uc790\ub4e4\uc740 \ub3c5\uc77c\uc758 \uc0ac\ub840\uc5d0 \ub300\ud55c \uc790\ub8cc\ub97c \ubd84\uc11d\ud558\uc5ec \uc2e4\uc81c \ubc95\uc778\uc138\uac00 \uc778\uc0c1\ud558\uc600\uc744 \ub54c \uc784\uae08\uc5d0 \uc5b4\ub5a0\ud55c \uc601\ud5a5\uc744 \uac00\uc838\uc654\ub294\uc9c0 \ubd84\uc11d\ud558\uc600\ub2e4. \uc800\uc790\ub4e4\uc774 \uc8fc\ubaa9\ud55c \uc790\ub8cc\ub294 \ub3c5\uc77c\uc758 \uc9c0\ubc29\uc601\uc5c5\uc138(local business tax)\uc5d0 \ub300\ud55c \uac83\uc774\uc5c8\ub2e4. \ub3c5\uc77c\uc758 \uc9c0\ubc29\uc601\uc5c5\uc138\uc5d0 \uad00\ud558\uc5ec 1993\ub144\ubd80\ud130 2012\ub144\uae4c\uc9c0 \ud3c9\uade0 10% \uc815\ub3c4\uc758 \uc9c0\uc790\uccb4\uac00 \ud574\ub9c8\ub2e4 \uc138\uc728\uc744 \uc870\uc815\ud558\uc600\ub2e4. \uadf8 \uacb0\uacfc, 10,001\uac1c\uc758 \uc9c0\uc790\uccb4\uc5d0\uc11c \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 17,999\ud68c \uc138\uc81c\uac1c\ud3b8\uc774 \uc788\uc5c8\ub2e4. \ub610\ud55c, \uc9c0\uc790\uccb4\ubcc4\ub85c \uc138\uc81c \ub300\uc0c1\uc774\ub098 \uc801\uc6a9\ubc29\ubc95 \ub4f1\uc758 \ubcc0\ud654\ub294 \uc804\ud600 \uc5c6\ub294 \ucc44\ub85c \uc624\ub85c\uc9c0 \uc138\uc728\uc758 \ubcc0\ub3d9\ub9cc \uc788\uc5c8\ub2e4. \uc774\ub7ec\ud55c \ud2b9\uc131\uc744 \uc774\uc6a9\ud558\uc5ec \uc800\uc790\ub4e4\uc740 3,522\uac1c \uc9c0\uc790\uccb4\uc758 \uae30\uc5c5\ub4e4\uc5d0 \ub300\ud55c \ubbf8\uc2dc\uc790\ub8cc\ub97c \ubd84\uc11d\ub300\uc0c1\uc73c\ub85c \uc0bc\uc558\ub2e4. \ubd84\uc11d\ubc29\ubc95\uc73c\ub85c\ub294 \ube44\ubaa8\uc218\uc801 \uc774\ubca4\ud2b8 \uc2a4\ud130\ub514 \uae30\ubc95(event study design)\uacfc \uc774\uc911\ucc28\ubd84\ubc95(Difference-in-differences)\uc744 \ud65c\uc6a9\ud558\uc600\ub2e4.<\/p>\n

3. \uc5f0\uad6c \uacb0\uacfc<\/h6>\n

\ubd84\uc11d\uacb0\uacfc, \uc9c0\ubc29\uc601\uc5c5\uc138\uc758 \ub300\uc0c1 \uae30\uc5c5 \uc804\uccb4\uc5d0 \ub300\ud558\uc5ec \ud3c9\uade0\uc801\uc73c\ub85c \uc9c0\ubc29\uc601\uc5c5\uc138\uc758 51%\uac00\ub7c9\uc744 \uadfc\ub85c\uc790\uac00 \ubd80\ub2f4\ud558\ub294 \uac83\uc73c\ub85c \ucd94\uc815\ub418\uc5c8\ub2e4. \uc989, \ubc95\uc778\uc138\uac00 \uc99d\uac00\ud560 \ub54c, \ubc95\uc778\uc138 \uc99d\uac00\ubd84\uc758 51% \uc815\ub3c4\ub294 \uae30\uc5c5\uc5d0\uc11c \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \uc784\uae08\uc744 \uc904\uc784\uc73c\ub85c\uc368 \ub0a9\ubd80\ud558\ub294 \uac83\uc73c\ub85c \ubd84\uc11d\ub418\uc5c8\ub2e4. \uacb0\uad6d, \ub3c5\uc77c\uc5d0\uc11c \ubc95\uc778\uc138\ub97c \uc778\uc0c1\ud560 \uacbd\uc6b0 \uadf8 \uc138\uae08\uc758 \uc808\ubc18\uc740 \uadfc\ub85c\uc790\uac00 \ub0a9\ubd80\ud558\ub294 \uc148\uc774 \ub418\uc5c8\ub2e4\ub294 \uc758\ubbf8\uc774\ub2e4.<\/p>\n

\"\"<\/p>\n

\ud55c\ud3b8, \uadfc\ub85c\uc790\uc758 \ud2b9\uc131\uc5d0 \ub530\ub978 \uc870\uc138\uadc0\ucc29\ub3c4 \ubd84\uc11d\ud558\uc600\ub2e4. \uadf8 \uacb0\uacfc \ube44\uc219\ub828 \uadfc\ub85c\uc790, \uc5ec\uc131 \ubc0f \uccad\ub144 \uadfc\ub85c\uc790\uc77c\uc218\ub85d \ubc95\uc778\uc138\uc758 \uc778\uc0c1\uc5d0 \ub530\ub978 \uc784\uae08 \uac10\uc18c\ud6a8\uacfc\ub294 \ub354 \ud070 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\ub2e4. \ubc18\uba74, \uc219\ub828 \uadfc\ub85c\uc790\ub294 \uc804\ud600 \uc784\uae08\uc5d0 \uc601\ud5a5\uc744 \ubc1b\uc9c0 \uc54a\ub294 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\ub2e4.<\/p>\n

\"\"<\/p>\n

 <\/p>\n

4. \uc5f0\uad6c\uc758 \uc758\uc758<\/h6>\n

\ubc95\uc778\uc138\uc5d0 \ub300\ud558\uc5ec \uc77c\ubc18\uc801\uc73c\ub85c \ub110\ub9ac \ud37c\uc9c4 \uc2dc\uac01\uc740 \ubc95\uc778\uc138\uac00 \ub204\uc9c4\uc801(progressive)\uc774\ub77c\uace0 \ubcf4\ub294 \uac83\uc774\ub2e4. \ucc38\uace0\ub85c, \uac00\uc9c4 \uc218\uc900\uc5d0 \ube44\ub840\uc801\uc73c\ub85c \uac77\ub294 \uc138\uae08\uc744 \ube44\ub840\uc138\ub77c\uace0 \ubd80\ub978\ub2e4. \ubc18\uba74, \uc801\uac8c \uac00\uc9c4 \uc790\uc5d0\uac8c\ub294 \uac00\uc9c4 \uc218\uc900\ubcf4\ub2e4 \ub354 \uc801\uac8c, \ub9ce\uc774 \uac00\uc9c4 \uc790\uc5d0\uac8c\ub294 \uac00\uc9c4 \uc218\uc900\ubcf4\ub2e4 \ub354 \ub9ce\uc774 \uac77\ub294 \uc138\uc81c\ub97c \ub204\uc9c4\uc138\ub77c\uace0 \ubd80\ub978\ub2e4. \ubc95\uc778\uc138\ub294 \uae30\uc5c5\uc5d0 \ubd80\uacfc\ud558\ub2e4\ubcf4\ub2c8 \uc801\uac8c \uac00\uc9c4 \ub178\ub3d9\uc790\uc5d0\uac8c\ub294 \ubd80\uacfc\ud558\uc9c0 \uc54a\uace0 \ub9ce\uc774 \uac00\uc9c4 \uc790\ubcf8\uac00\uac00 \uc8fc\ub85c \ubd80\ub2f4\ud558\ub294 \uc138\uae08\ucc98\ub7fc \uc778\uc2dd\ub418\uae30\ub3c4 \ud55c\ub2e4. \uadf8\ub7ec\ub098 \ubcf8 \uc5f0\uad6c\uc758 \uacb0\uacfc\ub294 \ubc95\uc778\uc138\uc758 \ub204\uc9c4\uc131\uc774 \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc778\uc2dd\ud558\ub294 \uac83\ucc98\ub7fc \uadf8\ub9ac \ub192\uc9c0 \uc54a\uc744 \uc218 \uc788\uc74c\uc744 \ubcf4\uc778\ub2e4. \uc800\uc790\ub4e4\uc740 \uc720\uba85\ud55c \ub17c\ubb38\uc778 Piketty & Saez(2007)\uc758 \uacc4\uc0b0\ubc95\uc5d0 \ubcf8 \uc5f0\uad6c\uc758 \uadc0\ucc29\ud6a8\uacfc \uacb0\uacfc\ub97c \ubc18\uc601\ud560 \uacbd\uc6b0, \ubc95\uc778\uc138\uc758 \ub204\uc9c4\uc131\uc774 25~40%\uac00\ub7c9 \uac10\uc18c\ud560 \uac83\uc73c\ub85c \uc124\uba85\ud55c\ub2e4. \ubcf8 \uc5f0\uad6c\ub294 \uc774\ub7ec\ud55c \uc810\uc5d0\uc11c \uc815\ucc45\uc785\uc548\uc790\uac00 \ubd84\ubc30\uc758 \ud615\ud3c9\uc744 \uc704\ud574 \ubc95\uc778\uc138\ub97c \uc778\uc0c1\ud558\uace0\uc790 \ud55c\ub2e4\uba74 \uad6d\ub0b4 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c \uc2e0\uc911\uc744 \uae30\ud574\uc57c \ud568\uc744 \uc554\uc2dc\ud558\uace0 \uc788\ub2e4. \ub3c5\uc77c\uc758 \uc0ac\ub840\ucc98\ub7fc \ubc95\uc778\uc138\uc758 \uc778\uc0c1\uc774 \uc790\uce6b \uc0ac\ud68c\uc801\uc73c\ub85c \ub354 \ucde8\uc57d\ud55c \uc0ac\ub78c\ub4e4\uc5d0\uac8c \ubd80\ub2f4\uc774 \uac00\uc911\ub418\ub294 \uacb0\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218\ub3c4 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uc6d0\ubb38: Clemens Fuest, Andreas Peichl, and Sebastian Siegloch. 2018. \u201cDo Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany.\u201d American Economic Review<\/em> 108(2): 393\u2013418. https:\/\/doi.org\/10.1257\/aer.20130570<\/p>\n","protected":false},"excerpt":{"rendered":"

1. \uc5f0\uad6c \uc8fc\uc81c \ubcf8 \uc5f0\uad6c\ub294 \ubc95\uc778\uc138\ub97c \uc778\uc0c1\ud558\uba74 \uadfc\ub85c\uc790\uc758 \uc784\uae08\uc5d0\ub294 \uc5b4\ub5a0\ud55c \uc601\ud5a5\uc774 \ubbf8\uce58\ub294\uc9c0\ub97c \uc0b4\ud3b4\ubcf4\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \uc870\uc138\uadc0\ucc29\uc758 \ubb38\uc81c\ub77c\uace0 \ubd80\ub978\ub2e4. \uc870\uc138\uadc0\ucc29\uc774\ub780 \ud2b9\uc815 \uc138\uae08\uc5d0 \ub300\ud55c \ub0a9\ubd80 \ubd80\ub2f4\uc774 … <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145,106,11],"tags":[179,178,90],"class_list":["post-526","post","type-post","status-publish","format-standard","hentry","category-145","category-106","category-11","tag-179","tag-178","tag-90"],"_links":{"self":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=526"}],"version-history":[{"count":6,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/526\/revisions"}],"predecessor-version":[{"id":536,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/526\/revisions\/536"}],"wp:attachment":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=526"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}