중소기업과 법 제3권 제1호::아주대학교 법학연구소

Generalized system of preferences (GSP) is recognized as a way of enabling developing countries export their way out of poverty. It has been an important feature of developed countries’ trade policy for nearly 30 years. This study empirically explores the link between the different EU/US GSP policies and the export performance of beneficieries. This paper examineshow differences in the policy (e.g. eligibility, tariff cuts, coverage, safeguard measures, and rule of origin) affect the trade performance of developing countries. The results indicate that the EU GSP scheme is greater in product scope, wider in country coverage and preference margins are generally greater than in correspoding offers from the US. A proper understanding of this relationship will help South Korea government to devise appropriate policies to encourage the growth and diversification of exports that is so vital for developing countries.

연봉에 포함된 퇴직금 명목 금원의 법적성격

조석영

아주대학교 법학연구소 중소기업과 법 제3권 제1호 2011.08 pp.89-146

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11,200원