\n \uc81c 10\uc7a5. \uc678\ubd80\ud6a8\uacfc<\/span>
\n \uc81c 11\uc7a5. \uacf5\uacf5\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0<\/span>
\n \uc81c 12\uc7a5. \uc870\uc138\uc81c\ub3c4<\/span><\/p>\n
\u2605 \uc81c 10\uc7a5. \uc678\ubd80\ud6a8\uacfc \u2605<\/strong><\/p>\n 10\uc7a5. \uc678\ubd80\ud6a8\uacfc \uc5d0\uc11c\ub294 \ubd80\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc758 \uc608\ub85c \ud658\uacbd\uc624\uc5fc\uc774 \uc788\uc73c\uba70, \uc678\ubd80\ud6a8\uacfc\uc5d0 \ub300\ud55c \uacf5\uacf5\uc815\ucc45\uc73c\ub85c \ub610\ud55c \uc678\ubd80\ud6a8\uacfc\uc5d0 \ub300\ud55c \uc0ac\uc801 \ud574\uacb0\ucc45\uc73c\ub85c \ucf54\uc988\uc758 \uc815\ub9ac\uac00 \uc774\ub860\uc0c1\uc73c\ub85c\ub294 \uba85\ucf8c\ud558\uc9c0\ub9cc, \u2605 \uc81c 11\uc7a5. \uacf5\uacf5\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0 \u2605<\/strong><\/p>\n 11\uc7a5. \uacf5\uacf5\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0\uc5d0\uc11c\ub294 \u2605\u2605\uc0ac\uc720\uc7ac\/\ud074\ub7fd\uc7ac\/\uacf5\uc720\uc790\uc6d0\/\uacf5\uacf5\uc7ac\u2013\uacbd\ud569\uc131\uacfc \ubc30\uc81c\uc131\uc73c\ub85c \uc7ac\ud654\ub97c \uad6c\ubd84<\/a><\/span><\/p>\n \uacf5\uacf5\uc7ac(public goods) \ub294 \uad6d\ubc29, \uae30\ucd08\uacfc\ud559 \uc5f0\uad6c, \ube48\uace4\uad6c\uc81c \uc815\ucc45 \ub4f1\uc774 \uc788\uc73c\uba70, \uacf5\uc720\uc790\uc6d0\uc740 \uae68\ub057\ud55c \uacf5\uae30\uc640 \ubb3c, \ud63c\uc7a1\ud55c \ub3c4\ub85c, \uc57c\uc0dd\ub3d9\ubb3c \ub4f1\uc774 \uc788\uc73c\uba70, \uc704\uc640 \uac19\uc774 \uacf5\uc720\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0\uc744 \uc2dc\uc7a5\uc774 \uacf5\uae09\ud560 \uacbd\uc6b0\uc5d0 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\ub2e4. \u2605 \uc81c 12\uc7a5. \uc870\uc138\uc81c\ub3c4 \u2605<\/strong><\/p>\n 12\uc7a5. \uc870\uc138\uc81c\ub3c4 \uc5d0\uc11c\ub294 2011\ub144 \uae30\uc900 \ubbf8\uad6d\uc5f0\ubc29\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc218\uc785\uc740 \uac1c\uc778\uc18c\ub4dd\uc138(\uc57d 43%) \uc774\uba70, \uc138\uae08\uc740 \uacbd\uc81c\uc801 \uc720\uc778\uc744 \uc65c\uace1\ud558\uae30 \ub54c\ubb38\uc5d0 \uacbd\uc81c\uc801 \uc21c\uc190\uc2e4\uc744 \uc57c\uae30\ud558\uba70, \uacbd\uc81c\ud559\uc5d0\uc11c\ub294 \uc18c\ub4dd\uc138\uc758 \ud6a8\uc728\uacfc \uacbd\uc81c\uc801 \ud6c4\uc0dd\uc5d0 \ub300\ud574 \uc124\uba85\ud560 \ub54c \uc870\uc138\uc758 \ud6a8\uc728\uc131\uc744 \uae30\uc900\uc73c\ub85c \uc815\uc561\uc138(lump-sum tax)\ub294 \uac00\uc7a5 \ud6a8\uc728\uc801\uc778 \uc138\uae08\uc774\uba70, \uc870\uc138\uc758 \uacf5\ud3c9\uc131\uc744 \uc704\ud55c \uc6d0\uce59\uc73c\ub85c \uc18c\ub4dd\uc774 \ub192\uc740 \uc0ac\ub78c\uc774 \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \ub354 \ub0b4\uc57c\ud560\uae4c? \uc870\uc138\ubd80\ub2f4\uc758 \uadc0\ucc29(tax incidence)\uc758 \uc5ec\ubd80\ub294 \uc138\uc81c\uc758 \uacf5\ud3c9\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ud575\uc2ec\uc694\uc18c\uc774\ub2e4. \uc138\uc81c\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ubaa9\ud45c\uac00 \ud6a8\uc728\uc131\uacfc \uacf5\ud3c9\uc131\uc774\ub77c\ub294 \uc810\uc740 [line][\/line] [mqe][\/mqe] [line][\/line] \ub9e8\ud050\uc758 \uacbd\uc81c\ud559 4\ubd80\ub294 \uc544\ub798\uc640 \uac19\uc774 \uc774\ub8e8\uc5b4\uc838\uc788\uc73c\uba70, \uacf5\uacf5\uacbd\uc81c\ud559\uc5d0 \ub300\ud55c \ub0b4\uc6a9\ub4e4\uc744 \uc18c\uac1c\ud558\uace0 \uc788\ub2e4. \u2605\u2605 \uacf5\uacf5\uacbd\uc81c\ud559\uc740 \uc7ac\uc815\ud559\uc774\ub77c\uace0\ub3c4 \ubd88\ub9ac\uc6b0\uba70, \uacbd\uc81c\ud559\uc758 \ub610 \ub2e4\ub978 \ud070, \ud55c \ud30c\ud2b8\uc774\ub2e4. \uc81c 4\ubd80. \uacf5\uacf5\uacbd\uc81c\ud559 \uc81c 10\uc7a5. \uc678\ubd80\ud6a8\uacfc \uc81c 11\uc7a5. \uacf5\uacf5\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0 \uc81c 12\uc7a5. \uc870\uc138\uc81c\ub3c4 \u2605 \uc81c 10\uc7a5. \uc678\ubd80\ud6a8\uacfc \u2605 10\uc7a5. \uc678\ubd80\ud6a8\uacfc \uc5d0\uc11c\ub294 \uc2dc\uc7a5\uc2e4\ud328\uc758 \ud55c \ubd80\ubd84\uc73c\ub85c \uc678\ubd80\ud6a8\uacfc\uac00 \uc788\uc74c\uc744 \uc124\uba85\ud558\uace0, \ubd80\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc640 \uae0d\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc5d0 \ub300\ud574 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[1907],"tags":[1098,1898,1922,1915,1918,119],"jetpack_featured_media_url":"","views":"","jetpack-related-posts":[],"_links":{"self":[{"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/7454"}],"collection":[{"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7454"}],"version-history":[{"count":44,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/7454\/revisions"}],"predecessor-version":[{"id":14999,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/7454\/revisions\/14999"}],"wp:attachment":[{"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7454"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/hyunsik.me\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n\uc2dc\uc7a5\uc2e4\ud328\uc758 \ud55c \ubd80\ubd84\uc73c\ub85c \uc678\ubd80\ud6a8\uacfc\uac00 \uc788\uc74c\uc744 \uc124\uba85\ud558\uace0,
\n\ubd80\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc640 \uae0d\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc5d0 \ub300\ud574 \uc124\uba85\ud55c\ub2e4.<\/p>\n
\n\uc138\uae08\uc744 \ud1b5\ud574 \uac1c\uc120\uc774 \uac00\ub2a5\ud558\uace0,
\n\uae0d\uc815\uc801 \uc678\ubd80\ud6a8\uacfc\uc758 \uc608\ub85c \uae30\uc220\ud30c\uae09\ud6a8\uacfc(technology spillover)\uac00 \uc788\uc73c\uba70,
\n\ud2b9\ud5c8\uc81c\ub3c4\ub97c \ud1b5\ud574 \uac1c\uc120\uc774 \uac00\ub2a5\ud558\ub2e4.
\n\uc774 \ub54c \uc678\ubd80\ud6a8\uacfc\uc758 \uac1c\uc120\uc744 \uc678\ubd80\ud6a8\uacfc\uc758 \ub0b4\ubd80\ud654(internalizing an externality)\ub77c\uace0 \ud55c\ub2e4.
\n\u25c6 \uc678\ubd80\ud6a8\uacfc(externality) : \ud55c \uc0ac\ub78c\uc758 \ud589\uc704\uac00 \uc81c 3\uc790\uc758 \uacbd\uc81c\uc801 \ud6c4\uc0dd\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uace0,
\n\uadf8\uc5d0 \ub300\ud55c \ubcf4\uc0c1\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\ub294 \ud604\uc0c1
\n\u25c6 \uc678\ubd80\ud6a8\uacfc\uc758 \ub0b4\ubd80\ud654(internalizing an externality) : \uc0ac\ub78c\ub4e4\uc758 \uc720\uc778\uad6c\uc870\ub97c \ubc14\uafb8\uc5b4
\n\uc790\uc2e0\ub4e4\uc758 \ud589\ub3d9\uc774 \ucd08\ub798\ud558\ub294 \uc678\ubd80\ud6a8\uacfc\ub97c \uc758\uc0ac\uacb0\uc815\uc5d0\uc11c \uac10\uc548\ud558\ub3c4\ub85d \ub9cc\ub4dc\ub294 \uacfc\uc815
\n\u25c6 \uc678\ubd80\ud6a8\uacfc : \ub124\uc774\ubc84\uc9c0\uc2dd\ubc31\uacfc \ucc38\uace0<\/a><\/p>\n
\n\uba85\ub839-\ud1b5\uc81c \uc815\ucc45\uc778 \uc9c1\uc811 \uaddc\uc81c\uac00 \uc788\uc73c\uba70,
\n\uc2dc\uc7a5 \uc6d0\ub9ac\uc5d0 \uae30\ucd08\ud55c \uc815\ucc45\uc73c\ub85c \uad50\uc815\uc801 \uc870\uc138, \ubcf4\uc870\uae08, \uc624\uc5fc\ubc30\ucd9c\uad8c \uac70\ub798\uc81c\ub3c4 \ub4f1\uc774 \uc788\uace0,
\n\uc678\ubd80\ud6a8\uacfc\uc5d0 \ub300\ud55c \uc0ac\uc801 \ud574\uacb0\ucc45\uc73c\ub85c
\n\uc0ac\ud68c\uc801 \uaddc\ubc94, \uacf5\uc911\ub3c4\ub355, \uc790\uc120\ud589\uc704, \uc0ac\uc801 \uc774\uc775 \ub3d9\uae30 \ub4f1\uc774 \uc788\ub2e4.<\/p>\n
\n\uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 \uc2dc\uc7a5\uc774 \ud6a8\uc728\uc801\uc774\ub77c\ub294 \ucf54\uc988\uc758 \uc815\ub9ac(coase theorem)\uac00 \uc788\ub2e4.
\n\u25c6 \ucf54\uc988\uc758 \uc815\ub9ac(coase theorem) : \ubbfc\uac04 \uacbd\uc81c\uc8fc\uccb4\ub4e4\uc774 \uc790\uc6d0 \ubc30\ubd84 \uacfc\uc815\uc5d0\uc11c
\n\uc544\ubb34\ub7f0 \ube44\uc6a9\uc744 \uce58\ub974\uc9c0 \uc54a\uace0 \ud611\uc0c1\ud560 \uc218 \uc788\ub2e4\uba74,
\n\uc678\ubd80\ud6a8\uacfc\ub85c \uc778\ud574 \ucd08\ub798\ub418\ub294 \ube44\ud6a8\uc728\uc131\uc744 \uc2dc\uc7a5\uc5d0\uc11c \uadf8\ub4e4 \uc2a4\uc2a4\ub85c \ud574\uacb0\ud560 \uc218 \uc788\ub2e4\ub294 \uc815\ub9ac
\n(\ub2e8, \uc774 \uacfc\uc815\uc5d0\uc11c \uc0ac\ubc95\uad8c\uc744 \ud1b5\ud574 \uc18c\uc720\uad8c\uc744 \uba85\uc2dc\ud574\uc8fc\uc5b4\uc57c \ud55c\ub2e4.)
\n\u25c6 \ucf54\uc988\uc758 \uc815\ub9ac : \uc704\ud0a4\ud53c\ub514\uc544 \ucc38\uace0<\/a><\/p>\n
\n\ud604\uc2e4\uc5d0\uc11c\ub294 \ubbfc\uac04 \uc8fc\uccb4\ub4e4\uc774 \uac70\ub798\ube44\uc6a9(transaction costs) \ub54c\ubb38\uc5d0
\n\ud611\uc0c1\uc744 \ud1b5\ud55c \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4.
\n\ub610\ud55c \ud611\uc0c1\ub2f9\uc0ac\uc790\ub4e4\uc774 \ub9ce\uc740 \uacbd\uc6b0, \uc758\uacac \uc870\uc815\uc5d0 \ub354\uc6b1 \ub9ce\uc740 \ube44\uc6a9\uc774 \ub4e4\uae30 \ub54c\ubb38\uc5d0
\n\ub54c\ub85c\ub294 \uc815\ubd80\uac00 \ub300\uc2e0\ud558\uc5ec \uc9d1\ud569\uc801\uc778 \ud589\ub3d9(collective action)\uc744 \ucde8\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\ub2e4.
\n\u25c6 \uac70\ub798\ube44\uc6a9 : \uc774\ud574\ub2f9\uc0ac\uc790\ub4e4\uc774 \ud611\uc0c1\uc744 \ud1b5\ud574 \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ubd80\ub2f4\ud558\ub294 \ube44\uc6a9(\ub2f4\ud310\ube44\uc6a9, \uc18c\uc1a1\ube44\uc6a9)<\/p>\n![\"\"](\"http:\/\/hyunsik.me\/wordpress\/wp-content\/uploads\/2016\/01\/sayu.png\")
\n<\/p>\n
\n\ubc30\uc81c\uc131\uacfc \uc18c\ube44\uc5d0 \uc788\uc5b4\uc11c \uacbd\ud569\uc131\uc744 \uae30\uc900\uc73c\ub85c \uc7ac\ud654\ub97c
\n\uc0ac\uc801 \uc7ac\ud654(private goods), \uacf5\uacf5\uc7ac(public goods), \uacf5\uc720\uc790\uc6d0(common resources), \ud074\ub7fd\uc7ac(club goods) \ub85c
\n\ubd84\ub958\ud560 \uc218 \uc788\uc74c\uc744 \uc124\uba85\ud558\uace0, \uacf5\uacf5\uc7ac\uc640 \uacf5\uc720\uc790\uc6d0\uc5d0 \ub300\ud574 \ubcf4\ub2e4 \uae4a\uac8c \uc124\uba85\ud558\uace0 \uc788\ub2e4.
\n\u25c6 \uc0ac\uc801\uc7ac\ud654 : \ubc30\uc81c\uc131\ub3c4 \uc788\uace0, \uacbd\ud569\uc131\ub3c4 \uc788\ub294 \uc7ac\ud654(\uc608)\ub9c9\ud788\ub294 \uc720\ub8cc\ub3c4\ub85c)
\n\u25c6 \uacf5\uacf5\uc7ac : \ubc30\uc81c\uc131\ub3c4 \uc5c6\uace0, \uacbd\ud569\uc131\ub3c4 \uc5c6\ub294 \uc7ac\ud654(\uc608)\ub9c9\ud788\uc9c0 \uc54a\ub294 \ubb34\ub8cc\ub3c4\ub85c)
\n\u25c6 \uacf5\uc720\uc790\uc6d0 : \ubc30\uc81c\uc131\uc740 \uc5c6\uace0, \uacbd\ud569\uc131\uc740 \uc788\ub294 \uc7ac\ud654(\uc608)\ub9c9\ud788\ub294 \ubb34\ub8cc\ub3c4\ub85c)
\n\u25c6 \ud074\ub7fd\uc7ac : \ubc30\uc81c\uc131\uc774 \uc788\uace0, \uacbd\ud569\uc131\uc740 \uc5c6\ub294 \uc7ac\ud654(\uc608)\ub9c9\ud788\uc9c0 \uc54a\ub294 \uc720\ub8cc\ub3c4\ub85c)<\/p>\n
\n\ubb34\uc784\uc2b9\ucc28 \ubb38\uc81c(free ride problem)\uac00 \uc788\uae30\uc5d0 \ubcf4\ud1b5 \ubbfc\uac04\uae30\uc5c5\uc774 \uc544\ub2cc
\n\uc815\ubd80\uac00 \ube44\uc6a9\ud3b8\uc775\ubd84\uc11d(cost-benefit analysis) \ud6c4\uc5d0 \uacf5\uae09\ud55c\ub2e4.
\n\u25c6 \uacf5\uacf5\uc7ac(public goods) : \uc704\ud0a4\ud53c\ub514\uc544 \ucc38\uace0<\/a>
\n\u25c6 \ubb34\uc784\uc2b9\ucc28 \ubb38\uc81c(free ride problem) : \uc804\ubd81\ub3c4\ubbfc\uc77c\ubcf4 \ucc38\uace0<\/a><\/p>\n
\n\uacf5\uc720\uc790\uc6d0\uc758 \ube44\uadf9 \ubb38\uc81c\uac00 \uc788\ub2e4.
\n\u25c6 \uacf5\uc720\uc790\uc6d0 : \ub124\uc774\ubc84\uc9c0\uc2dd\ubc31\uacfc\/\ub450\uc0b0\ubc31\uacfc \ucc38\uace0<\/a>
\n\u25c6 \uacf5\uc720\uc9c0\uc758 \ube44\uadf9 : \uc704\ud0a4\ud53c\ub514\uc544 \ucc38\uace0<\/a><\/p>\n
\n\uadf8\ub9ac\uace0 \ubcf4\ub2e4 \uc815\ud655\ud788 “\uc7ac\uc0b0\uad8c(property rights)”\uc774 \uba85\ud655\ud558\uac8c \ud655\ub9bd\ub418\uc5b4 \uc788\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0
\n\uc2dc\uc7a5\uc774 \uc790\uc6d0\uc744 \ud6a8\uc728\uc801\uc73c\ub85c \ubc30\ubd84\ud558\uc9c0 \ubabb\ud55c\ub2e4.
\n\uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \ubb38\uc81c\ub4e4\uc740 \uc815\ubd80\uac00 \uc5ec\ub7ec\uac00\uc9c0 \uc815\ucc45\uc744 \ud1b5\ud574 \ud574\uacb0\ud560 \uc218 \uc788\ub2e4.<\/p>\n
\n\ubbf8\uad6d \uc5f0\ubc29\uc815\ubd80, \uc8fc\uc815\ubd80\uc640 \uc9c0\ubc29\uc815\ubd80\uc758 \uc138\uc785\/\uc138\ucd9c \ub0b4\uc6a9\uc744 \uc124\uba85\ud558\uace0,
\n\uc870\uc138\uc758 \ud6a8\uc728\uc131\uacfc \uacf5\ud3c9\uc131\uc5d0 \ub300\ud574 \uc124\uba85\ud558\uace0 \uc788\ub2e4.<\/p>\n
\n\uac00\uc7a5 \ud070 \uc7ac\uc815\uc9c0\ucd9c\uc740 \uc774\uc804\uc9c0\ucd9c(transfer payment)\uc744 \ud3ec\ud568\ud55c \uc18c\ub4dd\ubcf4\uc7a5(33%)\uc774\ub2e4.
\n2011\ub144 \uae30\uc900 \ubbf8\uad6d \uc8fc\uc815\ubd80\uc640 \uc9c0\ubc29\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc218\uc785\uc740 \ud310\ub9e4\uc138(\uc57d 22%)\uc640 \uc7ac\uc0b0\uc138(\uc57d 21%)\uc774\uba70,
\n\uac00\uc7a5 \ud070 \uc7ac\uc815\uc9c0\ucd9c\uc740 \uad50\uc721\ube44(34%)\uc774\ub2e4.
\n2013\ub144 \uae30\uc900 \ud55c\uad6d \uc911\uc559\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc218\uc785\uc740 \uc18c\ub4dd \ubc0f \uc774\uc775\uc138(29%) \uc774\uba70,
\n\ud55c\uad6d \uc911\uc559\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc9c0\ucd9c\uc740 \uad50\uc721\ube44(21%) \uc774\ub2e4.
\n2014\ub144 \uae30\uc900 \ud55c\uad6d \uc9c0\ubc29\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc218\uc785\uc740 \uc911\uc559\uc815\ubd80\ub85c\ubd80\ud130\uc758 \uc7ac\uc815\uc774\uc804(42%)\uc774\uba70,
\n\ud55c\uad6d \uc9c0\ubc29\uc815\ubd80\uc758 \uac00\uc7a5 \ud070 \uc7ac\uc815\uc9c0\ucd9c\uc740 \uc0ac\ud68c\ubcf5\uc9c0(25%)\uc774\ub2e4.
\n\u2605\u2605 \ubcf8 \ub2e8\ub77d\uc740 \ucc38\uace0\ub9cc \ud558\uace0, \ud544\uc694\ud55c \uacbd\uc6b0 \ucd5c\uadfc \uc790\ub8cc\ub97c \ub530\ub85c \ucc3e\uc544\ubcf4\ub294 \uac83\uc774 \uc88b\uaca0\ub2e4.<\/p>\n
\n\ub610\ud55c \uc138\ubc95\uc744 \uc900\uc218\ud558\ub294\ub370 \ud22c\uc785\ub418\ub294 \uc790\uc6d0\ub3c4 \uc77c\uc885\uc758 \uacbd\uc81c\uc801 \uc21c\uc190\uc2e4\uc774\ub2e4.
\n\u203b 8\uc7a5. \uc751\uc6a9 : \uc870\uc138\uc758 \uacbd\uc81c\uc801 \ube44\uc6a9\uc5d0\uc11c \uc774\ubbf8 \uc124\uba85\ub41c \ub0b4\uc6a9\uc774\ub2e4.
\n\u25c6 8\uc7a5 \ub0b4\uc6a9 \ucc38\uace0 : \ubcf8 \ube14\ub85c\uadf8 \ucc38\uace0<\/a><\/p>\n
\n\ud3c9\uade0\uc138\uc728\uacfc \ud55c\uacc4\uc138\uc728\uc774\ub77c\ub294 \uac1c\ub150\uc744 \uc774\uc6a9\ud55c\ub2e4.
\n\u25c6 \ud3c9\uade0\uc138\uc728(average tax rate) : \uc138\uae08 \ucd1d\uc561 \/ \uc18c\ub4dd \ucd1d\uc561
\n\u25c6 \ud55c\uacc4\uc138\uc728(marginal tax rate) : \uc18c\ub4dd 1\ub2ec\ub7ec \uc99d\uac00\uc5d0 \ub530\ub978 \uc138\uae08 \uc99d\uac00\uc561
\n\u2605\u2605 \uc55e\uc73c\ub85c \ud55c\uacc4(marginal) \uc774\ub77c\ub294 \ub2e8\uc5b4\uac00 \uc790\uc8fc \ub4f1\uc7a5\ud558\ub294\ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uc5b4\uc774\ub2e4.
\n\ubb34\uc5c7\uc778\uc9c0 \uc798 \ubaa8\ub974\uaca0\uc744 \ub54c\ub294 “\ud55c \ub2e8\uc704 \ub354 \ucd94\uac00 \ud560 \ub54c”\ub77c\ub294 \ub290\ub08c\uc744 \uc0dd\uac01\ud558\uba74 \ub420 \ub4ef \ud558\ub2e4.(^^;)
\n(“\ud55c \ub2e8\uc704 \ub354 \ucd94\uac00\ud560 \ub54c”\ub77c\ub294 \ub290\ub08c\uc740 marginal \uc5d0 \ub300\ud55c \ub9e4\uc6b0 \uc815\ud655\ud55c \uc124\uba85\uc774 \ub420 \uc218 \uc788\ub2e4.)<\/p>\n
\n\uc0ac\ub78c\ub4e4\uc758 \uc758\uc0ac\uacb0\uc815\uc774 \uc138\uae08\uc758 \ud06c\uae30\uc5d0 \uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\uc544 \uc720\uc778\uc744 \uc65c\uace1\ud558\uc9c0\ub3c4 \uc54a\uace0,
\n\uc138\ubc95\uc744 \uc900\uc218\ud558\ub294\ub370 \ud22c\uc785\ub418\ub294 \uc790\uc6d0\ub3c4 \ub9e4\uc6b0 \uc791\uae30 \ub54c\ubb38\uc5d0
\n\uacbd\uc81c\uc801 \uc21c\uc190\uc2e4\uc740 \uac70\uc758 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4.
\n\u2605\u2605 \ud558\uc9c0\ub9cc! \ubb3c\ub860! \uacf5\ud3c9\ud558\ub2e4\uace0 \ubcfc \uc218\ub294 \uc5c6\ub2e4.
\n\u25c6 \uc815\uc561\uc138(lump-sum tax) : \ub204\uad6c\uc5d0\uac8c\ub098 \ub3d9\uc77c\ud55c \uae08\uc561\uc73c\ub85c \ubd80\uacfc\ub418\ub294 \uc138\uae08<\/p>\n
\n\ud3b8\uc775\uc6d0\uce59(benefits principle)\uacfc \ub2a5\ub825\uc6d0\uce59(ability-to-pay principle)\uc774 \uc788\ub2e4.
\n\ub2a5\ub825\uc6d0\uce59(ability-to-pay principle)\uc5d0\uc11c\ub294
\n\uc218\uc9c1\uc801 \uacf5\ud3c9\uc131(vertical equity) \uacfc \uc218\ud3c9\uc801 \uacf5\ud3c9\uc131(horizontal equity)\uc758 \uac1c\ub150\uc774 \ub3c4\ucd9c\ub41c\ub2e4.
\n\u25c6 \ud3b8\uc775\uc6d0\uce59(benefits principle) : \uc815\ubd80 \uc11c\ube44\uc2a4\ub97c \ud1b5\ud574 \ub204\ub9ac\ub294 \ud3b8\uc775\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ub0b4\uc57c \ud55c\ub2e4\ub294 \uc6d0\uce59
\n\u25c6 \ub2a5\ub825\uc6d0\uce59(ability-to-pay principle) : \uc0ac\ub78c\ub4e4\uc758 \uc138\uae08 \ubd80\ub2f4 \ub2a5\ub825\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ub0b4\uc57c \ud55c\ub2e4\ub294 \uc6d0\uce59
\n\u25c6 \uc218\uc9c1\uc801 \uacf5\ud3c9\uc131(vertical equity) : \uc138\uae08 \ubd80\ub2f4 \ub2a5\ub825\uc774 \ud070 \uc0ac\ub78c\uc774 \uc138\uae08\uc744 \ub354 \ub9ce\uc774 \ub0b4\uc57c \ud55c\ub2e4\ub294 \uc6d0\uce59
\n\u25c6 \uc218\ud3c9\uc801 \uacf5\ud3c9\uc131(horizontal equity) : \uc138\uae08 \ubd80\ub2f4 \ub2a5\ub825\uc774 \ube44\uc2b7\ud55c \uc0ac\ub78c\ub4e4\uc740 \ube44\uc2b7\ud55c \uc138\uae08\uc744 \ub0b4\uc57c\ud55c\ub2e4\ub294 \uc6d0\uce59<\/p>\n
\n\ube44\ub840\uc801(proportional)\uc73c\ub85c?
\n\uc5ed\uc9c4\uc801(regressive)\uc73c\ub85c?
\n\ub204\uc9c4\uc801(progressive)\uc73c\ub85c?
\n\uacbd\uc81c \uc774\ub860\uc73c\ub85c\ub294 \uc704\uc758 \uc9c8\ubb38\uc5d0 \uba85\ud655\ud55c \ub2f5\uc744 \ucc3e\uc744 \uc218\ub294 \uc5c6\ub2e4.
\n\uacf5\ud3c9\uc131\uc740 \uc544\ub984\ub2e4\uc6c0\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc81c \ub208\uc5d0 \uc548\uacbd\uc774\uae30 \ub54c\ubb38\uc774\ub2e4.
\n\u25c6 \ube44\ub840\uc138(proportional tax) : \uace0\uc18c\ub4dd\uce35\uc774\ub098 \uc800\uc18c\ub4dd\uce35\uc774\ub098 \uc18c\ub4dd\uc758 \uc77c\uc815 \ube44\uc728(%)\uc744 \ub0a9\ubd80\ud558\ub294 \uc138\uae08
\n\u25c6 \uc5ed\uc9c4\uc138(regressive tax) : \uace0\uc18c\ub4dd\uce35\uc774 \uc800\uc18c\ub4dd\uce35\uc5d0 \ube44\ud574 \uc18c\ub4dd\uc758 \ub354 \uc791\uc740 \ube44\uc728(%)\uc744 \ub0a9\ubd80\ud558\ub294 \uc138\uae08
\n\u25c6 \ub204\uc9c4\uc138(progressive tax) : \uace0\uc18c\ub4dd\uce35\uc774 \uc800\uc18c\ub4dd\uce35\uc5d0 \ube44\ud574 \uc18c\ub4dd\uc758 \ub354 \ud070 \ube44\uc728(%)\uc744 \ub0a9\ubd80\ud558\ub294 \uc138\uae08
\n\u25c6 \ube44\ub840\uc138\/\uc5ed\uc9c4\uc138\/\ub204\uc9c4\uc138\uc640 \uc6b0\ub9ac\ub098\ub77c\uc758 \uc870\uc138\uc81c\ub3c4 : LOGOS&IDEA \ucc38\uace0<\/a><\/p>\n
\n\uc870\uc138\uc758 \uacf5\ud3c9\uc131\uc5d0 \uad00\ud55c \ub17c\uc758\uc5d0\uc11c \uc870\uc138\uc758 \uac04\uc811\ud6a8\uacfc\ub97c \ubb34\uc2dc\ud55c
\n\ub048\ub048\uc774 \uc774\ub860(flypaper theory) \ub97c \uc801\uc6a9\ud558\uc5ec \ubd84\uc11d\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uae30 \ub54c\ubb38\uc5d0 \uc8fc\uc758\ud574\uc57c \ud55c\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 \uc720\uad8c\uc790\ub4e4\uc774 \uc790\uc2e0\uc774 \uc138\uae08\uc744 \ub35c \ub0b4\uace0 \ubc95\uc778\uc774 \uc138\uae08\uc744 \ub354 \ub0b4\ub294 \uac83\uc744 \uc120\ud638\ud558\ub294 \ud604\uc0c1\uc774 \uc788\ub294\ub370
\n[ \ubc95\uc778\uc138 \uc99d\uac00 \u2192 \uae30\uc5c5\uc758 \ud22c\uc790\u2193\/\ub178\ub3d9\uc2dc\uc7a5\u2193\/\uc784\uae08\u2193 \u2192 \uac1c\uc778\ub4e4\uc758 \ubd80\ub2f4 ] \uc73c\ub85c
\n\uacb0\uad6d \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc720\uad8c\uc790(\uc989, \uac1c\uc778)\ub4e4\uc5d0\uac8c\ub85c \uc870\uc138\uac00 \uc804\uac00\ub41c\ub2e4.(\uc870\uc138\ubd80\ub2f4\uc758 \uadc0\ucc29)
\n\u25c6 \uc870\uc138\ubd80\ub2f4\uc758 \uadc0\ucc29(tax incidence) : \uc138\uae08\uc774 \uc2dc\uc7a5 \ucc38\uc5ec\uc790 \uc0ac\uc774\uc5d0\uc11c \ubd84\ub2f4\ub418\ub294 \ud604\uc0c1
\n\u203b \uc870\uc138\ubd80\ub2f4\uc758 \uadc0\ucc29\uc740 6\uc7a5. \uc218\uc694 \uacf5\uae09\uacfc \uc815\ubd80\uc815\ucc45 \uc5d0\uc11c \uc77c\ubd80 \uc124\uba85\ub41c \ubd80\ubd84\uc774\ub2e4.
\n\u25c6 6\uc7a5 \ub0b4\uc6a9 \ucc38\uace0 : \ubcf8 \ube14\ub85c\uadf8 \ucc38\uace0<\/a>
\n\u25c6 \ub048\ub048\uc774 \uc774\ub860(Flypaper theory) : \uc870\uc138 \ubd80\ub2f4\uc774 \ubc95\ub960\uc5d0 \uc815\ud574\uc9c4 \uc0ac\ub78c\uc5d0\uac8c \uadc0\ucc29\ub420 \uac83\uc774\ub77c\uace0
\n\uc0dd\uac01\ud558\ub294 \ucc29\uac01\uc744 \ube44\uaf2c\ub294 \uac83
\n\u25c6 \uc870\uc138\uc758 \uadc0\ucc29\/\ubc95\uc778\uc138\uc640 \uad00\ub828\ud558\uc5ec \ubcfc\ub9cc\ud55c \uae00 : \ub098\ubb34 \uc704\ud0a4 \ucc38\uace0<\/a><\/p>\n
\n\uac70\uc758 \ubaa8\ub4e0 \uc0ac\ub78c\uc774 \ub3d9\uc758\ud558\uc9c0\ub9cc, \ub450\uac00\uc9c0 \ubaa9\ud45c\ub294 \uc0c1\ucda9\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4.
\n\uacbd\uc81c\ud559\ub9cc\uc73c\ub85c \ud6a8\uc728\uc131\uacfc \uacf5\ud3c9\uc131\uc758 \uc870\ud654\ub97c \uaf80\ud560 \uc218\ub294 \uc5c6\uace0,
\n\uc774 \ubb38\uc81c\ub294 \uacbd\uc81c\ud559\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc815\uce58\ucca0\ud559\uc758 \ubd84\uc57c\uc774\ub2e4.
\n\ub2e4\ub9cc \uc870\uc138\uc81c\ub3c4\ub97c \uc124\uacc4\ud560 \ub54c \uacbd\uc81c\ud559\uc790\ub4e4\uc740
\n\uc0ac\ud68c\uac00 \ubd88\uac00\ud53c\ud558\uac8c \uc9c1\uba74\ud558\ub294 \ud6a8\uc728\uc131\uacfc \uacf5\ud3c9\uc131\uc758 \uc0c1\ucda9\uad00\uacc4\ub97c \ubd84\uba85\ud788 \uc54c\ub824\uc8fc\uace0
\n\uacf5\ud3c9\uc131\uc758 \uc99d\uc9c4 \uc5c6\uc774 \ud6a8\uc728\uc131\uc744 \uc800\ud574\ud558\ub294 \uc815\ucc45\uc744 \ud53c\ud558\ub3c4\ub85d \ub3c4\uc640\uc904 \uc218 \uc788\ub2e4.<\/p>\n
\n\u2605 \ubcf8 \ud3ec\uc2a4\ud2b8\ub294 PC \uc5d0\uc11c \uac00\uc7a5 \ubcf4\uae30 \uc88b\uac8c \ucd5c\uc801\ud654\ub418\uc5b4 \uc788\uc74c
\n[mqe][\/mqe]<\/p>\n","protected":false},"excerpt":{"rendered":"