{"id":572,"date":"2018-04-06T18:09:58","date_gmt":"2018-04-06T09:09:58","guid":{"rendered":"http:\/\/researchbeetle.net\/?p=572"},"modified":"2018-04-06T18:09:58","modified_gmt":"2018-04-06T09:09:58","slug":"%eb%b3%b5%ec%9e%a1%ed%95%9c-%ec%84%b8%ec%a0%9c%ea%b0%80-%ea%b0%80%ec%a0%b8%ec%98%a4%eb%8a%94-%eb%b9%84%ed%9a%a8%ec%9c%a8%ec%84%b1","status":"publish","type":"post","link":"http:\/\/researchbeetle.net\/?p=572","title":{"rendered":"\ubcf5\uc7a1\ud55c \uc138\uc81c\uac00 \uac00\uc838\uc624\ub294 \ube44\ud6a8\uc728\uc131"},"content":{"rendered":"<ol>\n<li>\uc5f0\uad6c \uc8fc\uc81c<\/li>\n<\/ol>\n<p>\ubcf8 \uc5f0\uad6c\ub294 \uc138\uae08\uc81c\ub3c4\uac00 \ubcf5\uc7a1\ud560 \uacbd\uc6b0 \ub0a9\uc138\uc790\ub4e4\uc758 \ud589\ud0dc\uac00 \ube44\ud6a8\uc728\uc801\uc73c\ub85c \ubc14\ub014 \uc218 \uc788\uc74c\uc744 \uc8fc\ubaa9\ud558\uc600\ub2e4. \uc800\uc790\ub294 \ubbf8\uad6d\uc758 \ubc95\uc778\uc138 \uc81c\ub3c4\uac00 \ubcf5\uc7a1\ud55c \uae4c\ub2ed\uc5d0 \uacb0\uc190\uae30\uc5c5\uc774 \uc138\uae08\ud658\uae09\uc744 \uc2e0\uccad\ud558\uc9c0 \ubabb\ud558\ub294 \uc0ac\ub840\uac00 \uc788\uc74c\uc744 \ucc29\uc548\ud558\uc600\ub2e4. \uae30\uc5c5\uc774 \ub2f9\uae30\uc21c\uc190\uc2e4\uc744 \uae30\ub85d\ud560 \ub54c \uc138\uae08\uc744 \ud658\uae09\ud574 \uc8fc\ub294 \uc81c\ub3c4\ub294 \uc790\ub3d9 \uc7ac\uc815\uc548\uc815\ud654 \uc7a5\uce58\uc758 \uc5ed\ud560\uc744 \ud55c\ub2e4. \uae30\uc5c5\uc758 \uc601\uc5c5\uc2e4\uc801\uc774 \uc88b\uc744 \ub54c \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc138\uae08\uc744 \uac77\uc5b4 \uc815\ubd80\uc7ac\uc6d0\uc744 \ud655\ubcf4\ud558\uace0, \uae30\uc5c5\uc758 \uc601\uc5c5\uc774 \uce68\uccb4\ub418\uc5b4 \uc788\uc744 \ub54c \uadf8\ub3d9\uc548 \ud655\ubcf4\ud55c \uc138\uc218\uc758 \uc77c\ubd80\ub97c \uae30\uc5c5\uc5d0 \ud658\uae09\ud574 \uc90c\uc73c\ub85c\uc368 \uae30\uc5c5 \uc601\uc5c5\uc758 \ud65c\uc131\ud654\ub97c \uc9c0\uc6d0\ud55c\ub2e4. \uc800\uc790\ub294 \uc138\uae08\ud658\uae09 \ube44\uc728\uc744 \uc0b4\ud3b4\ubd04\uc73c\ub85c\uc368 \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub300\ud55c \ub17c\uc758\ub97c \uc2dc\uc791\ud558\uc600\ub2e4.<\/p>\n<ol start=\"2\">\n<li>\uc5f0\uad6c \ubc29\ubc95<\/li>\n<\/ol>\n<p>\ubbf8\uad6d\uc758 \uc138\ubc95\uc0c1 \uacb0\uc190\uae30\uc5c5\uc740 \uc190\uc2e4\uc758 \uc77c\ubd80\ub97c \uc138\uae08\ud658\uae09 \ubc1b\uac70\ub098 \uc190\uc2e4\uc744 \uc774\uc6d4\ud558\uc5ec \ucc28\uae30\uc758 \uc18c\ub4dd\uc5d0\uc11c \ucc28\uac10\uc2dc\ucf1c \ubbf8\ub798\uc5d0 \uc138\uae08\uc744 \uc801\uac8c \ub0bc \uc218\ub3c4 \uc788\ub2e4. \uadf8\ub807\uc9c0\ub9cc \uc190\uc2e4\uc758 \uc774\uc6d4\uc740 \ud61c\ud0dd\uc774 \ubbf8\ub904\uc9c0\ubbc0\ub85c \uc2dc\uac04\ud560\uc778\uc744 \ud560 \uacbd\uc6b0 \uadf8 \uac00\uce58\uac00 \ub0ae\uc544\uc9c0\uace0, \uc774\uc6d4\ud55c \uc774\ud6c4\uc5d0\ub3c4 \uae30\uc5c5\uc774 \uacc4\uc18d \uc190\uc2e4\uc744 \uae30\ub85d\ud558\ub2e4\uac00 \ud30c\uc0b0\ud558\uac8c \ub418\uba74 \uacb0\uad6d \uc774\uc6d4\ud55c \ud61c\ud0dd\uc744 \ubabb \ubc1b\uc744 \uac00\ub2a5\uc131\ub3c4 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc774\uc720 \ub4f1\uc73c\ub85c \ubcf4\ud1b5 \uc190\uc2e4\uc758 \uc774\uc6d4\ubcf4\ub2e4\ub294 \uc138\uae08\ud658\uae09\uc774 \ub354 \ud6a8\uc728\uc801\uc778 \uc120\ud0dd\uc774 \ub41c\ub2e4. \uc800\uc790\ub294 1998\ub144\ubd80\ud130 2011\ub144\uae4c\uc9c0\uc758 \ubbf8\uad6d\uc758 \ubc95\uc778\uc138 \uc138\uae08\ud658\uae09\uc5d0 \ub300\ud55c \uc790\ub8cc\ub97c \uac00\uc9c0\uace0 \uc138\uae08\ud658\uae09 \ube44\uc728\uc744 \uc870\uc0ac\ud558\uc600\ub2e4. \uc0ac\uc6a9\ub41c \uc790\ub8cc\uc5d0\ub294 \uc138\uae08\ud658\uae09\uc758 \uc790\uaca9\uc774 \uc788\ub294 120\ub9cc \uc5ec\uac1c\uc758 \uc5f0\ub3c4\ubcc4 \uae30\uc5c5\ud45c\ubcf8\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\ub2e4. \uc870\uc0ac\uacb0\uacfc, \uc138\uae08\ud658\uae09 \ube44\uc728\uc740 \ud658\uae09\uc790\uaca9\uc774 \uc788\ub294 \uae30\uc5c5 \uc911 \ub2e8\uc9c0 37% \uc218\uc900\uc5d0 \ubd88\uacfc\ud558\uc600\ub2e4. \uc800\uc790\ub294 \uc138\uae08\ud658\uae09\uacfc \uc190\uc2e4\uc774\uc6d4 \uac04\uc758 \ud604\uc7ac\uac00\uce58\ub97c \uacc4\uc0b0\ud558\uc5ec \ube44\uc6a9-\ud3b8\uc775\ubd84\uc11d\uc744 \uc2e4\uc2dc\ud558\uc600\ub2e4. \uc774\ub54c \uc801\uc6a9\ud55c \uc9c1\uc811\uc801\uc778 \ube44\uc6a9(\uc2e0\uccad\uc11c \uc791\uc131 \ube44\uc6a9, \ub300\uae30 \ube44\uc6a9 \ub4f1)\uc73c\ub85c\ub294 \uc138\uae08\ud658\uae09 \ube44\uc728\uc774 \uc774\ucc98\ub7fc \ub0ae\uc740 \uc774\uc720\ub97c \uc804\ubd80 \uc124\uba85\ud560 \uc218 \uc5c6\uc5c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c \ub2e8\uacc4\ub85c \uc800\uc790\ub294 \uc774 \uc124\uba85\ub418\uc9c0 \uc54a\ub294 \ubd80\ubd84\uc774 \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uacfc \uad00\uacc4\uc788\ub2e4\uace0 \ubcf4\uace0, \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc774 \uac00\uc838\uc624\ub294 \ube44\ud6a8\uc728\uc131\uc774 \ube44\uc815\uc0c1\uc801\uc778 \uc138\uae08\ud658\uae09 \uc2e0\uccad\ub960\uc774\ub77c\uace0 \uc0dd\uac01\ud558\uc600\ub2e4. \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ubc29\ubc95\uc73c\ub85c \uc800\uc790\ub294 \uac01 \uae30\uc5c5\uc758 \uc138\ubb34\ub300\ub9ac\uc778\uc758 \ud2b9\uc131\uc744 \ud65c\uc6a9\ud558\uc600\ub2e4. \ud2b9\ud788, \uae30\uc5c5 \uc911 \uc138\ubb34\ub300\ub9ac\uc778\uc744 \ubc14\uafbc \uacbd\uc6b0 \uc138\uae08\ud658\uae09 \uc2e0\uccad\ud589\ud0dc\uac00 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c0\ub294\uc9c0 \uc0b4\ud3b4\ubcf4\uc558\ub2e4. \uc989, \uc138\ubb34\ub300\ub9ac\uc778\uc758 \uc804\ubb38\uc131 \uc218\uc900\uc5d0 \ub530\ub77c \uc138\uae08\ud658\uae09 \uc2e0\uccad\ub960\uc774 \ubc14\ub010\ub2e4\uba74 \uc774\ub294 \uc138\uc81c\uac00 \uadf8\ub9cc\ud07c \ubcf5\uc7a1\ud558\uae30 \ub54c\ubb38\uc774\ub77c\uace0 \uc0dd\uac01\ud55c \uac83\uc774\ub2e4. \uc774\uc640 \ud568\uaed8, \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc138\uae08\ud658\uae09 \ube44\uc728\uc758 \ud589\ud0dc\uac00 \ub2e4\ub974\uac8c \ub098\ud0c0\ub098\ub294\uc9c0\ub3c4 \uc870\uc0ac\ud558\uc600\ub2e4.<\/p>\n<ol start=\"3\">\n<li>\uc5f0\uad6c \uacb0\uacfc<\/li>\n<\/ol>\n<p>\ubcf8 \uc5f0\uad6c\uc758 \uacb0\uacfc, \uc138\ubb34\ub300\ub9ac\uc778\uc758 \uc804\ubb38\uc131\uc5d0 \ub530\ub77c \uc138\uae08\ud658\uae09 \ube44\uc728\uc774 \uc77c\uad00\uc801\uc73c\ub85c \ubc14\ub00c\ub294 \uac83\uc73c\ub85c \uc870\uc0ac\ub418\uc5c8\ub2e4. \uc138\ubb34\ub300\ub9ac\uc778\uc774 \ud68c\uacc4\uc0ac(CPA)\ub098 \ubcc0\ud638\uc0ac\uc774\uace0, \ub354 \ub192\uc740 \uc18c\ub4dd\uc744 \ubc8c\uace0, \ub098\uc774\uac00 \ub354 \ub9ce\uace0 \uace0\uac1d\uc774 \ub354 \ub9ce\uc740 \uacbd\uc6b0 \uc911\uc18c\uae30\uc5c5\ub4e4\uc758 \uc138\uae08\ud658\uae09 \uc2e0\uccad\ube44\uc728\uc774 \ud1b5\uacc4\uc801\uc73c\ub85c \uc720\uc758\ud558\uac8c \ub192\uc740 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\ub2e4. \uc804\ubb38\uc131\uc774 \ub192\uc740 \uc138\ubb34\ub300\ub9ac\uc778\ub4e4\uc740 \uc138\uc81c\ud61c\ud0dd\uc758 \uc2e0\uccad\uc81c\ub3c4\ub098 \uadf8 \uacfc\uc815\uc774 \ubcf5\uc7a1\ud574\ub3c4 \uc798 \uc2e0\uccad\ud560 \uc218 \uc788\ub294 \ub370 \ubc18\ud574 \uc804\ubb38\uc131\uc774 \ub0ae\uc740 \ub300\ub9ac\uc778\ub4e4\uc740 \uadf8\ub807\uc9c0 \ubabb\ud560 \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \ube44\uc815\uc0c1\uc801\uc778 \ub0ae\uc740 \uc138\uae08\ud658\uae09 \uc2e0\uccad\ub960\uc740 \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc5d0\uc11c \uc5b4\ub290 \uc815\ub3c4 \uae30\uc778\ud588\ub2e4\uace0 \ubcfc \uc218 \uc788\ub2e4. \uc774\ub807\uac8c \uc138\uc81c\ud61c\ud0dd\uc744 \ub204\ub9ac\uc9c0 \ubabb\ud558\uac8c \ub418\ub294 \uac83\uc774\ub098 \uc138\uc81c\ud61c\ud0dd\uc744 \ub204\ub9ac\uae30 \uc704\ud574 \ub354 \uace0\uac00\uc758 \ub300\ub9ac\uc778 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uac83\ub4e4\uc774 \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub978 \ube44\uc6a9, \uc989 \ube44\ud6a8\uc728\uc131\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\ud55c\ud3b8, \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0\ub294 \ub300\ub9ac\uc778 \ud6a8\uacfc\uac00 \uc911\uc694\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\ub2e4. \ub300\uae30\uc5c5\ub4e4\uc740 \uc774\ubbf8 \uc5d8\ub9ac\ud2b8 \ub300\ub9ac\uc778\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uace0 \uc790\uccb4 \uc138\ubb34 \uc804\ub2f4\ubd80\uc11c\uac00 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub300\ub9ac\uc778\uc774 \uc0c8\ub85c \ubc14\ub00c\uc5b4\ub3c4 \ud06c\uac8c \uac1c\uc120\ub420 \uac83\uc774 \uc5c6\ub2e4. \uc624\ud788\ub824 \ub300\uae30\uc5c5\ub4e4\uc740 \uc138\uae08\ud658\uae09\uc81c\ub3c4\uc640 \ub2e4\ub978 \uc138\ubc95\uacfc\uc758 \uc5f0\uad00\uc131 \ub4f1\uc744 \uace0\ub824\ud558\ub2e4\ubcf4\ub2c8 \uc138\uae08\ud658\uae09\ubcf4\ub2e4 \uc190\uc2e4\uc774\uc6d4\uc774 \ub354 \uc720\ub9ac\ud55c \uacbd\uc6b0\ub3c4 \ubc1c\uc0dd\ud558\uace0, \ub610\ub294 \uac10\uc0ac\uac00 \uc9c4\ud589\ub418\uace0 \uc788\ub294 \uacbd\uc6b0 \uc138\uae08\ud658\uae09\uc774 \uac10\uc0ac\uc5d0 \ubc29\ud574\uac00 \ub420 \uc218\ub3c4 \uc788\uc5b4 \ud658\uae09\uc2e0\uccad\uc744 \ud3ec\uae30\ud558\uae30\ub3c4 \ud558\ub294 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\ub2e4.<\/p>\n<ol start=\"4\">\n<li>\uc5f0\uad6c\uc758 \uc758\uc758<\/li>\n<\/ol>\n<p>\ubcf8 \uc5f0\uad6c\uc5d0 \ub530\ub974\uba74, \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc73c\ub85c \uc778\ud55c \ube44\ud6a8\uc728\uc131\uc740 \uae30\uc5c5\uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2e4\ub978 \ud615\ud0dc\uc758 \uc758\uc0ac\uacb0\uc815\uc73c\ub85c \ub098\ud0c0\ub09c\ub2e4. \uc911\uc18c\uae30\uc5c5\ub4e4\uc5d0\uac8c\ub294 \uae30\uc5c5\uacfc \uc138\ubb34\ub300\ub9ac\uc778\uac04\uc758 \ub300\ub9ac\uad00\uacc4 \ub9c8\ucc30\ub85c \ub098\ud0c0\ub0ac\ub2e4. \uadf8\ub7ec\ub098 \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0\ub294 \ub300\ub9ac\uc778 \ubb38\uc81c\ubcf4\ub2e4\ub294 \uc138\uc81c \uaddc\uc815 \uc900\uc218\uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uacfc \ube44\ud6a8\uc728\ub85c \ub098\ud0c0\ub0ac\ub2e4. \uc81c\ub3c4\uc758 \ubcf5\uc7a1\uc131\uc774\ub77c\ub294 \uc5f0\uad6c\uc8fc\uc81c \uc790\uccb4\uac00 \uc815\ub7c9\uc801\uc73c\ub85c \uce21\uc815\ud558\uae30 \uc5b4\ub824\uc6b4 \uac83\uc774\uace0, \uadf8 \ube44\ud6a8\uc728\uc131\ub3c4 \uae08\uc561\uc73c\ub85c \ube44\uc6a9\ud654\ud558\uae30 \uc5b4\ub824\uc6b4 \uac83\uc774\uc5b4\uc11c \ub3c5\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uba85\ucf8c\ud558\uac8c \uc5f0\uad6c\uacb0\uacfc\uac00 \ubc1b\uc544\ub4e4\uc5ec\uc9c0\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub860\uc801\uc73c\ub85c\ub294 \ub9d0\ud558\ub294 \uc138\uc81c\uc758 \ubcf5\uc7a1\uc131\uc73c\ub85c \uc778\ud55c \ube44\ud6a8\uc728\uc131\uc744 \uae30\uc5c5\ub4e4\uc758 \uc138\uae08\ud658\uae09 \uc2e0\uccad\ub960\uc774\ub77c\ub294 \uc2e4\uc81c \ud589\ud0dc\uc790\ub8cc\ub97c \uc774\uc6a9\ud558\uc5ec \uc2e4\uc99d\uc801\uc73c\ub85c \ubcf4\uc5ec\uc8fc\uc5c8\ub2e4\ub294 \uc810\uc5d0\uc11c \ubcf8 \uc5f0\uad6c\ub294 \uc758\uc758\ub97c \uac00\uc9c4\ub2e4\uace0 \ud558\uaca0\ub2e4.<\/p>\n<p>\uc6d0\ubb38: Eric Zwick. 2018. \u201cThe Costs of Corporate Tax Complexity.\u201d NBER Working Paper 24382. https:\/\/www.nber.org\/papers\/w24382<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc5f0\uad6c \uc8fc\uc81c \ubcf8 \uc5f0\uad6c\ub294 \uc138\uae08\uc81c\ub3c4\uac00 \ubcf5\uc7a1\ud560 \uacbd\uc6b0 \ub0a9\uc138\uc790\ub4e4\uc758 \ud589\ud0dc\uac00 \ube44\ud6a8\uc728\uc801\uc73c\ub85c \ubc14\ub014 \uc218 \uc788\uc74c\uc744 \uc8fc\ubaa9\ud558\uc600\ub2e4. \uc800\uc790\ub294 \ubbf8\uad6d\uc758 \ubc95\uc778\uc138 \uc81c\ub3c4\uac00 \ubcf5\uc7a1\ud55c \uae4c\ub2ed\uc5d0 \uacb0\uc190\uae30\uc5c5\uc774 \uc138\uae08\ud658\uae09\uc744 \uc2e0\uccad\ud558\uc9c0 \ubabb\ud558\ub294 \uc0ac\ub840\uac00 &hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,11],"tags":[195,178,194],"class_list":["post-572","post","type-post","status-publish","format-standard","hentry","category-2","category-11","tag-195","tag-178","tag-194"],"_links":{"self":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/572","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=572"}],"version-history":[{"count":2,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/572\/revisions"}],"predecessor-version":[{"id":574,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=\/wp\/v2\/posts\/572\/revisions\/574"}],"wp:attachment":[{"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=572"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/researchbeetle.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}