@article{ART001851397},
author={Yang, In Jun},
title={Tax issues on non-taxation system of capital gain for agricultural and fishing villages},
journal={Public Land Law Review},
issn={1226-251X},
year={2014},
volume={64},
pages={25-53}
TY - JOUR
AU - Yang, In Jun
TI - Tax issues on non-taxation system of capital gain for agricultural and fishing villages
JO - Public Land Law Review
PY - 2014
VL - 64
IS - null
PB - Korean Public Land Law Association
SP - 25
EP - 53
SN - 1226-251X
AB - The Object of this paper is to show critically how we deal with tax incentive measures and what we need to consider as to tax issues which is relevant to special treatment in taxation. In this point, I used several tax issues on non-taxation provision of capital gain for agricultural and fishing villages(hereinafter ‘main issue provision’) as an example. And then I tried to establish a tax bill framework regarding special treatment in taxation for agricultural and fishing villages. Main arguments of this paper can be summarized as follows:Firstly, main issue provision could be effectively functioned as tax incentive measure according to an economic analysis.
Secondly, sunset clause of main issue provision will not be repealed at least in a short term.
Thirdly, application scope of some specific clauses for main issue provision needs to be reconsidered.
Fourthly, both persuasion and sympathy for other Korean people except farmers and fishermen are real task from the view point of equity.
KW - agricultural and fishing villages;capital gain tax;non-taxation system;special treatment in taxation;one house per household
DO -
UR -
ER -
Yang, In Jun. (2014). Tax issues on non-taxation system of capital gain for agricultural and fishing villages. Public Land Law Review, 64, 25-53.
Yang, In Jun. 2014, "Tax issues on non-taxation system of capital gain for agricultural and fishing villages", Public Land Law Review, vol.64, pp.25-53.
Yang, In Jun "Tax issues on non-taxation system of capital gain for agricultural and fishing villages" Public Land Law Review 64 pp.25-53 (2014) : 25.
Yang, In Jun. Tax issues on non-taxation system of capital gain for agricultural and fishing villages. 2014; 64 25-53.
Yang, In Jun. "Tax issues on non-taxation system of capital gain for agricultural and fishing villages" Public Land Law Review 64(2014) : 25-53.
Yang, In Jun. Tax issues on non-taxation system of capital gain for agricultural and fishing villages. Public Land Law Review, 64, 25-53.
Yang, In Jun. Tax issues on non-taxation system of capital gain for agricultural and fishing villages. Public Land Law Review. 2014; 64 25-53.
Yang, In Jun. Tax issues on non-taxation system of capital gain for agricultural and fishing villages. 2014; 64 25-53.
Yang, In Jun. "Tax issues on non-taxation system of capital gain for agricultural and fishing villages" Public Land Law Review 64(2014) : 25-53.
