Showing 1 - 10 of 11
Korean Abstract: ๋ณธ ์—ฐ๊ตฌ๋Š” ์ง€์—ญํ™”ํ(์ง€์—ญ์‚ฌ๋ž‘์ƒํ’ˆ๊ถŒ) ๋„์ž…์ด ์ง€์—ญ๊ฒฝ์ œ์— ๋ฏธ์นœ ์˜ํ–ฅ์— ๋Œ€ํ•ด ์ด๋ก  ๋ฐ ์‹ค์ฆ ๋ถ„์„ํ•˜์˜€๋‹ค. ์„ ํ˜•๋„์‹œ์— ์†Œํ˜•๋งˆํŠธ์™€ ๋Œ€ํ˜•๋งˆํŠธ๋ฅผ ์ƒ์ •ํ•œ ์ด๋ก ๋ถ„์„์—์„œ๋Š” ์ง€์—ญํ™”ํ์˜ ๋„์ž…์ด ๋Œ€ํ˜•๋งˆํŠธ๋กœ๋ถ€ํ„ฐ...
Persistent link: https://www.econbiz.de/10012839525
Korean Abstract: ๋ณธ ์—ฐ๊ตฌ๋Š” ์ง€๋ฐฉ๊ต๋ถ€์„ธ์ œ๋„์—์„œ๋Š” ์–ด๋–ค ์ž์น˜๋‹จ์ฒด์žฅ์ด๋ผ๋„ ์ง€๋ฐฉ๊ต๋ถ€๊ธˆ์˜ ์ƒํ•œ๊นŒ์ง€ ์‚ฌ์šฉํ•˜๋ ค ํ•˜๊ณ  ์žฌ์›์ด ๋‹ค๋ฅธ ์šฉ๋„๋กœ ์‚ฌ์šฉ๋  ๊ฐ€๋Šฅ์„ฑ์ด ์ƒ๋Œ€์ ์œผ๋กœ ๋†’๋‹ค๋Š” ์ธก๋ฉด์—์„œ ์ง€๋ฐฉ์„ธ๋ฅผ ํ†ตํ•œ ์ง€๋ฐฉ์žฌ์› ์กฐ๋‹ฌ์˜ ๊ฒฝ์šฐ๋ณด๋‹ค...
Persistent link: https://www.econbiz.de/10012993214
living wage is a special kind of income tax of which marginal tax rate is -1, one can apply a classical theory of tax evasion โ€ฆ to understand illegal or excessive receipt of living wage caused by income under reporting. Utilizing a classical theory โ€ฆ
Persistent link: https://www.econbiz.de/10012993208
Korean Abstract: ๋ณธ ์—ฐ๊ตฌ๋Š” ์–‘๋ฉด์‹œ์žฅ ์ด๋ก ์— ๊ธฐ์ดˆํ•˜์—ฌ ์‹ ์šฉ์นด๋“œ์‹œ์žฅ์— ๋Œ€ํ•œ ๊ฐ€๊ฒฉ๊ทœ์ œ ํ•„์š”์„ฑ์„ ์ œ์‹œํ•œ๋‹ค. ํ˜„์žฌ ํ•œ๊ตญ์˜ ๊ฒฝ์šฐ ์‹ ์šฉ์นด๋“œ์‹œ์žฅ์˜ ํšŒ์›์ˆ˜์ˆ˜๋ฃŒ(customer fee)์™€ ๊ฐ€๋งน์ ์ˆ˜์ˆ˜๋ฃŒ(merchant fee)๋Š” ์‹œ์žฅ ์ž์œจ์— ์˜ํ•ด ๊ฒฐ์ •๋˜๊ณ  ์žˆ๋‹ค....
Persistent link: https://www.econbiz.de/10012895041
Korean Abstract: ๋ณธ๊ณ ๋Š” ๋งˆ์ด๋„ˆ์Šค ์ •์ฑ…๊ธˆ๋ฆฌ๊ฐ€ ์€ํ–‰ ์ˆ˜์ต์„ฑ์— ๋ฏธ์น˜๋Š” ์˜ํ–ฅ์„ ์ ๊ฒ€ํ•œ๋‹ค. ํŠนํžˆ ์ •์ฑ…๊ธˆ๋ฆฌ์˜ ํŒŒ๊ธ‰๊ฒฝ๋กœ์ƒ์—์„œ ์ค‘์š”ํ•œ ์€ํ–‰๊ฐ„์‹œ์žฅ, ์˜ˆ๊ธˆ์‹œ์žฅ, ๋Œ€์ถœ์‹œ์žฅ์˜ ๊ธˆ๋ฆฌ๋ฅผ ๋ฐ˜์˜ํ•˜๋Š” Monti-Klein์˜ ์€ํ–‰ ์ˆ˜์ต์„ฑํ•จ์ˆ˜์— ์˜ˆ๋Œ€๊ธˆ์•ก...
Persistent link: https://www.econbiz.de/10012945350
Korea Abstract: ์ธํ„ฐ๋„ทํฌํ„ธ ์‚ฐ์—…์—์„œ ์ตœ์ข…์‚ฌ์šฉ์ž์‹œ์žฅ์œผ๋กœ๋ถ€ํ„ฐ ๊ด‘๊ณ ์ฃผ์‹œ์žฅ์œผ๋กœ ์ž‘์šฉํ•˜๋Š” ๊ฐ„์ ‘ ๋„คํŠธ์›Œํฌ ์™ธ๋ถ€์„ฑ๊ณผ ์ตœ์ข…์‚ฌ์šฉ์ž์‹œ์žฅ ๋‚ด์˜ ์ง์ ‘ ๋„คํŠธ์›Œํฌ ์™ธ๋ถ€์„ฑ์˜ ํฌ๊ธฐ๋Š” ์ธํ„ฐ๋„ทํฌํ„ธ ๊ธฐ์—… ๊ฐ„ ๊ฒฝ์Ÿ์— ์žˆ์–ด์„œ ์ค‘์š”ํ•œ ๊ฒฝ์Ÿ์ •์ฑ…์ ...
Persistent link: https://www.econbiz.de/10012993205
Korean Abstract: ๋ณธ๊ณ ๋Š” ์‚ฐ์ถœ๋ฌผ์‹œ์žฅ์ด ๊ณผ์ ์ ์ด๊ณ  ๋™์งˆ์  ์ƒํ’ˆ์ด ๊ฑฐ๋ž˜๋˜์–ด ๊ธฐ์—…๋“ค์ด ์ƒ์‚ฐ๋Ÿ‰ ๊ฒฝ์Ÿ์„ ํ•˜๊ณ  ๋ฐฐ์ถœ๊ถŒ์‹œ์žฅ์€ ์™„์ „๊ฒฝ์Ÿ์ ์ผ ๊ฒฝ์šฐ, ๊ธฐ์—…์ด ์ง€์ถœํ•˜๋Š” ์ €๊ฐํˆฌ์ž๋Ÿ‰์˜ ์ ์ ˆ์„ฑ์„ ์ด๋ก ์ ์œผ๋กœ ๋ถ„์„ํ•œ๋‹ค. ์‚ฐ์ถœ๋ฌผ์‹œ์žฅ์ด...
Persistent link: https://www.econbiz.de/10012994597
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