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홍차넷
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티타임
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- 다양한 주제에 대해 자유롭게 글을 작성하는 게시판입니다.
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전체기타일상/생각꿀팁/강좌방송/연예도서/문학영화의료/건강문화/예술경제생활체육과학/기술철학/종교정치요리/음식역사여행육아/가정IT/컴퓨터음악창작게임스포츠사회오프모임
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| Date |
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| Name | 기아트윈스 |
| Subject | [독후감] 세금이란 무엇인가 |
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(이 독후감엔 뒷광고가 없습니다. 내 돈 주고 사서 읽었음.) [세금이란 무엇인가]는 Taxation: A Very Short Introduction을 우리말로 번역한 책입니다. 저자인 스티븐 스미스는... 이름은 겁나 흔해보이지만 사실은 이 분야의 짱짱맨입니다. UCL 경제학과의 정교수고 본교 사회과학부 학장을 역임했지요. 원서는 옥스퍼드대학 출판부에서 나왔습니다. 좋은 출판사들은 좋은 시리즈를 여러개 보유하고 있고 옥출이 역시 마찬가지입니다. 그 중 하나가 [너무 짧은 개론서(Very Short Introductions)] 시리즈인데요, 보통 문고판 크기에 100페이지 이내의 소책자에다 정해진 토픽에 대한 소개글을 담았습니다. 지금까지 이 시리즈로만 모두 700여편이 나왔는데 대체로 필진도 훌륭하고 가독성도 높고 내용도 좋아요. (e.g. 이 시리즈의 마르크스편과 헤겔편을 쓴 게 피터 싱어) 그래서 학부생이 자주 들락거리는 영국의 대학 도서관들은 으레 이 시리즈를 잘 보이는 곳에 진열해두고 심심한 늅늅들의 간택을 유도하곤 합니다. 위키 같은 거 읽지 말고 이거 읽어 임마 ㅋㅋ 혓바닥이 길었는데... 요약하자면 어련히 잘 썼겠거니 믿고 사봐도 된다는 뜻입니다. 본서를 읽고나면 어디가서 세금 이야기가 나올 때 아는척하면서 한 마디씩 보탤 수 있게 됩니다. 지금까지 알려진 세계 최초의 문헌기록은 납세기록(수메르)이었다든지, 내면서도 아무런 청구권이 발생하지 않는 매우 독특한 놈이라는 것, (유럽기준) 19세기말 GDP의 10%에 불과하던 조세수입이 지금은 40%를 넘나든다는 것, 세금을 누구에게 부과하는가(형식적 귀착)와 실질적으로 누가 부담하게 되는가(실질적 귀착)이 매우 다를 수 있다는 것, 소득세는 누진적, 판매세는 역진적이라는 것, 세금을 순순히 내는데도 결국 비용이 발생하는데(순응비용) 이는 미국의 경우 연간 1인당 250불 정도라는 것 등등. 그 외에도 깨알 같이 배우는 것들이 많은데요, 예컨대 호주에서 진행된 한 조사에 따르면 응답자의 50% 가량은 "내 주변에 현금소득은 신고 안하고 세금 안내도 된다고 생각하는 사람 되게 많다"라고 대답했지만 당신도 그렇게 생각하느냐는 질문에는 8%만 그렇다고 대답했다고 합니다 ㅋㅋㅋㅋㅋ 아니 ㅋㅋㅋ 나머지 42%는 누가 먹었어 ㅋㅋㅋ 남에 대한 생각과 자기에 대한 생각의 이 큰 괴리율은 인종주의(racism)에 대한 설문에서도 비슷하게 나타났다고 해요. 응답자는 하나같이 내 주변에 레이시스트 졸라 많다고 대답하는데 정작 선생님은 레이시스트냐는 질문엔 인정하는 사람이 거의 없어 ㅋㅋㅋㅋ 부동산 보유세가 어째서 현재 부동산을 보유한 사람들에게 거의 전적으로, 그리고 즉각적으로 귀착되는지 (즉, 집값을 귀신같이 떨어뜨리는지)에 대해서도 자세히 설명되어있습니다. 그러니까, 보유세를 쭉 올렸는데도 강남집값이 올라갔으면 그건 놀랍게도 보유세 인상에도 '불구하고' 올라간거고, 이는 다시 말해 이번 종부세 인상이 폭탄은 커녕 작은 불꽃놀이 수준에 불과했다는 뜻이 됩니다. 집값 억제가 목표라면 더 올려도 됨...'ㅅ' 요건 저자가 자기 책을 직접 요약해주는 영상 -끗- Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 133 Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 146 Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 161 5 이 게시판에 등록된 기아트윈스님의 최근 게시물
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147128 class="iamcmt" style="display:none;"> Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 66
147128 class='vcm '>
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Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 76
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 117
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 118
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 119
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 120
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 121
147128'> 불타는밀밭
Warning: Use of undefined constant mod_date - assumed 'mod_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 133
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 142
20/08/17 23:15
147128>삭제 주소복사
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 150
좋은 책 소개 감사합니다. 그런데 다른 개론서 시리즈는 한국어 번역이 되어 있나요?
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
147128>
147128>
