1)waste of package source material
2) burden increase of cost of transport
3)environmental pollution increase
▶9 out of 15 gift set products has exceeded packaging space ratio
▶waste of resources + environmental pollution+ Total cost↑
▶Difficult to recycle due to the use of complex materials of fabric, synthetic resins and paper.
*** 실제로는 표와 그림 및 수식이 적재적소에 들어가 있습니다.
Ⅰ. 초과부담
1. 초과부담의 개념 및 발생원인
① 초과부담(excessburden)이란 조세부과로 민간부문의 의사결정이 교란됨에 따라 발생하는 효율성 상실분으로 조세징수액을 초과하는 추가적인 부담을 의미
② 초과부담은 후생손실(welfare
excessburden)을 발생시킴
③ 효율성의 관점에서 볼 때 일정한 자원을 민간부문으로부터 공공부문으로 이전시킬 때 발생하는 사중손실(deadweight loss)이 극소화되는 것이 바람직
2. 공평성
(1) 개요
① 조세의 공평성은 조세부담을 사회구성원들 사이에 어떻게 배분할 것인가와 관련되어 있으며, 공평한 조
Preparing fund for Bank’s relief on one’s own
Government practices emergency measure such as giving some money, funds in financial crisis
The nation is burdened by relief for banks, because of taxes of the nation.
It raise issue that banks should bear the responsibility
Increasing Financial Soundness
-As a prudent tool against excessive growth in non-core liabilities.
excessive cost of private child-caring, shortage of child-care facilities and systems for working parents, and hesitancy toward marriage by women. These reasons have created many problems such as decreasing of economically active population, graying society, and More support burden for working class to the elderly. We arrived at a conclusion that we can solve problems through ways like increasin