17세기 멕시코 누에바 갈리시아의 유명 일본인

식민시대의 멕시코 역사를 다루면서 대부분의 텍스트는 고대 테노치티틀란 자리에 건설한 멕시코시티를 수도로 삼은 누에바 에스파냐 부왕령에 중점을 둘 뿐, 중앙정부와 독립적으로 발전한 다른 중요 지역들에 대해서는 별로 관심을 두지 않는다. 누에바 갈리시아 왕국은 누에바 에스파냐 내에 단 두 개밖에 없는 독립 왕국으로서 아래 지도에서도 볼 수 있듯이, 오늘날의 할리스코, 나야릿, 콜리마, 아구아스칼리엔테스, 사카테카스 등의 주(州)로 구성된 멕시코 서부 지역을 차지하고 있었다. 수도는 처음에는 콤포스텔라였다가 훗날 과달라하라로 바뀌었다

Analysis of microstrip single line, unmitered bend and coupled line using the multiport network model

Maste

Pllicy Direction of Capital Income Taxation in Korea : Searching for New Paradigm by Reviewing the US Fundamental Tax Reform (Written in Korean)

This paper is to examine some issues and policy direction of capital income taxation in Korea. Fundamental tax reform in US was reviewed to get some lessons for reforming the capital income taxation. One of main characteristics in Korea's capital income taxation is different treatment by corporation type, investment goods, and financial structures. Especially, the tax differential for debt and equity financing has been serious, as debt has been deducted as cost. We discuss that tax policy should try to satisfy the efficiency, equity, and simplicity under the structure of income based taxation for the time being. However, the changes of tax policies in advanced economies should be carefully examined, as Korea has the structure of small open economy. The current issue on the abolition of corporation income tax might be premature in logical structure and implementation. The US fundamental tax reform might be useful reference for determining the direction of capital income taxation in Korea, as it gives us some chances to discuss about tax base issue with income and consumption. Consumption based taxation is superior to income based taxation in the perspective of administrative and compliance costs. We should consider these tax costs for reforming capital income tax system in Korea

PZ가 첨가된 PNN-PT 계의 미소-거시 분역 반전과 열탄성 마르텐사이트 변태

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