Call for Papers (KIPF)

Call for papers for KIPF (Korea Institute of Public Finance, 조세재정연구원) Conference

• Date: November, 2014 (specific date TBD)
• Theme: 조세지출 (비과세, 감면) 정책의 경제적 효과와 개선 방향
• Venue: Korea Institute of Public Finance, Sejong City, Korea
• Submission Deadline: May 30, 2014

The annual joint conference with the KIPF will be held as a one-day conference in November, 2014 (specific date TBD).  Please note that the conference venue is at KIPF in Sejong City (not Seoul).  We solicit papers on the specific theme described above (for more specific topics of interest to KIPF, see the attached), but we also welcome papers in the general area of public finance.

A submission will be accepted only if it is a complete paper with (i) an abstract of 300-400 words, (ii) 3-5 keywords, and (iii) JEL code(s) on the title page. Submissions should be sent to Vice President, Sunghyun Kim at (henry.kim@suffolk.edu).   Two or three papers will be selected from the submission.

Each selected paper will be awarded an honorarium of KRW 2,000,000 by KIPF for travel support.  In addition, accommodation near Sejong City for two nights per paper will be provided to paper presenters.

In addition, KIPF is also soliciting research proposal from KAEA members on various topics in public finance. List of detailed topics is attached.  Those who are interested should send the research proposal to Vice President Sunghyun Kim. Details of research project are negotiable.  Submitted papers and proposals will be reviewed by the referees selected by the KAEA and the KIPF. Submissions from young scholars are strongly encouraged.

Submissions will be accepted only from the lifetime KAEA members or those who have paid the KAEA membership dues for both 2013 and 2014 prior to the paper submission.

분야별 주요 조세이슈

1. 소득‧금융과세 제도
▪소득세 과세기반확대 (과세사각지대 해소 및 면세자 비율 축소)
▪소득공제제도의 세액공제로의 전환 지속 추진
▪주식양도차익 과세 확대 및 실효성 강화
▪금융소득(저축, 펀드, 채권 등)에 대한 과세제도 선진화
▪소득세 과세체계 조정 검토

2. 법인과세 제도
▪창업․성장․퇴출 등 기업의 생애주기별 지원체계 구축
▪투자․R&D에 대한 세제지원 등 잠재성장률 제고 유도
▪기업과세제도의 합리화 및 구조조정 세제의 지속적 보완
▪법인세 과표구간 간소화

3. 재산과세 제도
▪양도소득세 중과제도를 기본세율로 전환하고 감면제도를 합리화
▪상속증여세 세율 적정화 및 공제제도 개편, 재산 평가방법 개선,
▪거래세 완화·보유세 적정화에 맞춰 종합부동산세의 지방세 전환

4. 소비과세 제도
▪부가가치세 과세범위 확대(금융용역, 학원, 의료 과세범위 확대)
▪친환경 에너지세제 개편
▪개별소비세 과세대상품목 조정

5. 국제조세․협력 분야
▪역외탈세 방지를 위한 제도 선진화
▪조세피난처와의 정보교환협정체결 확대
▪외국인 투자에 대한 조세지원 개선,
▪거주자 판정 기준 보완