Detailed Information

Cited 0 time in webofscience Cited 0 time in scopus
Metadata Downloads

실효관세율의 변화(1995~2002)에 의거한우리나라 관세율정책 분석과 정책제언An analysis of Korea’s tariff policy and future policy implicationbased on the change of effective tariff rate(1995∼2002)

Other Titles
An analysis of Korea’s tariff policy and future policy implicationbased on the change of effective tariff rate(1995∼2002)
Authors
장근호
Issue Date
2007
Publisher
한국국제조세협회
Keywords
관세; 실효세율; 대외무역; 경제성장; Tariff; effective rate; trade; growth
Citation
조세학술논집, v.23, no.1, pp.191 - 219
Journal Title
조세학술논집
Volume
23
Number
1
Start Page
191
End Page
219
URI
https://scholarworks.bwise.kr/hongik/handle/2020.sw.hongik/24109
DOI
10.17324/ifakjl.23.1.200702.008
ISSN
1598-477X
Abstract
This paper analyzes Korea's tariff policy since 1980s and proposes policy recommendations by utilizing the effective protection theory. Specifically, we focus on the tariff structure in 1995∼2002 by estimating the effective tariff rates of IO 58 tradeable industries. The result shows that overall effective rates are not as high as nominal rates would indicate and substantial change in effective tariff structure has occurred from 1995 to 2002. In fact, 41 out of 58 industries' effective tariff rates are lower or similar to nominal rates. Also the effective rate of 43 industries are lower than 10% and those of 21 industries are lower than 5%. These estimation results implies that the policy principles established since 1980s, i.e., tariff escalation and equal tariff rate for goods of the same production stage were beginning to falter. Therefore, we recommends that while maintaining current tariff level, tariff rate on raw materials be lowered and those on intermediate goods be readjusted. These recommendations reflect the fact that, faced by changes in production structure and globalization, the government needs to encourage small size firm's growth as globalization creates polarization, distorted growth in service sector, and reduce employment opportunities. This is more so when one recalls that the basic function of tariff policy, perhaps the only justification, is correcting market failure.
Files in This Item
There are no files associated with this item.
Appears in
Collections
College of Business Management > School of Business Management > 1. Journal Articles

qrcode

Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.

Altmetrics

Total Views & Downloads

BROWSE