• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.15 no.6
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• pp.24-35
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• 2016

This paper developed social equity indicators for evaluation of bus networks. This paper divided the social equity is into 4 categories such as horizontal equity, horizontal accessibility, vertical equity, and vertical accessibility and social equity was defined as integrated concept of these individual indicators. A simulation was performed by using the newly developed indicators to the toy network. On the basis of the simulation result, the social equity indicators are significant to the relative comparison for each zone. And, it was proved that optimal bus network alternative could be different depending on inclusion of the social equity indicators. Thus, it enabled to evaluate the bus network, as a public resource, considering not only the economic efficiency but also social equity. This paper suggested evaluation method for bus network considering social equity using indicators newly developed.

• Journal of Cadastre & Land InformatiX
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• v.50 no.2
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• pp.133-153
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• 2020

Officially assessed land price has been the index of South Korea since 1989 throughout different sectors of tax and welfare. Officially assessed land price is used as a tax valuation for the tax on property holdings, and the equity of such is the most important factor in the fair taxation for the people of South Korea. On this wise, this research analyzed and verified the horizontal and vertical inequity of officially assessed land price in Seoul by using the real transaction data between 2016 and 2018. In fact, Seoul's assessment ratio for the entire three-year period was 60.64% and it showed to increase each year. Horizontal equity was found to be most favorable in 2017, and the horizontal equity of each borough of Seoul appeared to improve each year. Vertical inequity was found to have reverse inequality in most boroughs of Seoul, however, some parts of Gangnam districts such as Gangnam-gu, Seocho-gu, and Gangdong-gu presented progressive inequality. Such example showed the need for improvement in terms of balance by each borough. The use of quantile regression demonstrated reverse inequality in most quantile, but, the differences in the value of the coefficient by each quantile showed the need for improvement of officially assessed land price with the equity of each quantile. Through the equity verification of officially assessed land price, it was analyzed that the lack of equity was found by year, by borough, and by use district. In order to redeem the lack of equity, the government must systematically supplement the real-estate disclosure system by initiating ratio studies to verify horizontal and vertical equity.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.21 no.6
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• pp.225-240
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• 2022

Gyeonggi-do comprises several types of areas, including urban, semi-urban, and rural areas. The availability of public transportation services varies depending on the area types, but the fare structure is based on a simple transfer rule, i.e., a transfer is free when completed within 30 minutes. As a result, users in non-urban areas with a poor frequency of public transportation services do not receive transfer discounts because most of the bus routes in these areas have a gap of more than 30 minutes between services. In terms of equality of opportunity, the transfer rule is being applied unfavorably and, as a result, equality of opportunity of the non-urban commuter is severely affected. Therefore, this study analyzed the user benefits mainly stemming from transfer fares using the smart card data of commuters using public transportation in Gyeonggi-do. An index called the beneficiary rate of the free transfer was developed and a scenario analysis was conducted based on the various levels of the rate. The results of this analysis proved that the users of public transportation services in non-urban areas in Gyeonggi-do can only receive transfer benefits by the extended time for free transfer and not by the implementation of a uniform policy irrespective of the type of area. The study also suggested an equitable fare transfer system and policy alternatives.

• KDI Journal of Economic Policy
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• v.13 no.4
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• pp.59-90
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• 1991

The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitude of sacrifice, i.e., the tax burden. The main point of the study is to estimate the utility function. The estimation results may differ if different data sets are used. Therefore, this paper employs the effective as well as the nominal tax rate schedule. The findings derived in this paper are 1) that the effective rate schedule is more appropriate in estimating the utility function; 2) that the middle class has born the relatively heavier burden over time; 3) that the current income tax credit scheme curtails the tax burden on the middle class while intensifying the tax burden of the lower and upper income classes; 4) that reducing the amount of deduction moves the distribution of tax burdens by income classes closer to the theoretically desirable model; 5) that the rate schedule of the Korean income tax system, particularly in 1991, did not conform to the desired model as did the tax systems of developed countries such as the United States, Italy, Japan, and Germany.

• Korean Journal of Social Welfare Studies
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• v.47 no.4
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• pp.309-332
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• 2016

This research attempts to calculate the vertical equity of National Health Insurance Contribution of locally provided policy holders by abilities to pay. Also, this longitudinal study examined the influence of abilities to pay and demographic characteristics on the health insurance premium. Using data from the Korea Welfare Panel Study, this study followed the self-employed households who continued to participate in the survey from 2011 to 2015. Kakwani's index of progressivity was measured as a measure of vertical equity and panel regression analysis was conducted by STATA program. The results of this research are as follows. First, from 2011 to 2015, the values of kakwani's index were negative according to composite income, which meant some levels of regressiveness of contribution. Secondly, panel regression analysis showed that the lowest household of composite income had a significantly negative effect on premiums, which also meant regressiveness. Based on the results, the author suggested political discussions on reorganizing the system of imposing the National Health Insurance contribution.

• Journal of the Korean Geographical Society
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• v.30 no.4
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• pp.352-363
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• 1995

This study explores horizontal equity problems in the Seoul Subway System by using costs per passenger kilometer as a comparison index. In general, subway users in the central area, except Line 1, are subsidizing users in fringe areas. Spatial differentiation of user cross subsidies in the area is due mainly to interactions between factors such as vehicle kilometers traveled, number of passengers, and length of segments. In order to decrease levels of user cross subsidies among the users and so relieve honzontal equity problems associated with subway use, it is necessary to develop a user fare system in which portions of marginal costs of subway use can be distributed properly among users. However, two-stage fare structure of the subway system in the study area is based only on trip distance, and so marginal costs associated with subway use are not properly reflected in user fees. Therefore, horizontal equity of the system in the study area is affected because of inappropriate user fees.

• Korea Real Estate Review
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• v.27 no.3
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• pp.87-102
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• 2017

The purpose of this study was to compare the taxation equity of non-residential collective real estate based on its standard market prices set by National Tax Service and those for taxation set by the Ministry of Government Administration and Home Affairs with that of the apartment houses in Seoul, South Korea. The study findings were as follows. First, the analysis results of the standard market price rates of non-residential collective real estate pointed to a huge gap in the assessment rate (AR) of the taxation standards among the Gu offices. Second, there was a big coefficient of dispersion (COD) in the standard market prices of non-residential collective real estate, which confirmed the presence of horizontal inequity. Finally, there was regressive vertical inequity, which leads to the undervaluation of high-value assets, in the standard market prices of non-residential collective real estate. The evaluation of the standard market prices of non-residential collective real state should thus reflect the market prices and the addition and assessment of the land and buildings to achieve taxation equity. Based on these findings, it is hoped that this study will make a significant contribution to the improvement of the official announcement system for non-residential real estate based on real transactions during the shift to such system.

• KDI Journal of Economic Policy
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• v.11 no.3
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• pp.61-85
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• 1989

본고(本稿)에서는 최근 달성된 전국민의료보험(全國民醫療保險)(NHI)의 재원조달방식(財源調達方式)을 개관한 다음 소득재분배관점(所得再分配觀點)에서 이론적(理論的), 실증적(實證的) 분석(分析)을 행하고자 한다. 의료보험(醫療保險)은 주로 건강한 사람으로 부터 병든 사람으로 의료(醫療)의 수평적(水平的) 재분배기능(再分配機能)을 행하나 결과적으로 수직적(垂直的) 재분배(再分配)에도 영향을 주게 된다. 형평(衡平)과 관련하여 모든 국민(國民)들에게 필요한 최저수준(最低水準)의 의료이용(醫療利用)을 보장한다든가 의료이용(醫療利用)에 따른 경제적(經濟的) 부담(負擔)을 균등하게 한다든가 하는 제기준(諸基準)의 선택은 결국 우리 사회(社會)가 내려야 할 가치판단(價値判斷)의 문제일 것이나 우리의 여건에 비추어 전자(前者)를 기조(基調)로 하되 후자(後者)를 지향하는 접근방식이 바람직하고 평가된다. 실증분석(實證分析)의 결과는 비록 작은 크기이기는 하나 어느 정도 재분배효과(再分配效果)를 보여주었으나 프로그램간 급여(給與)와 보험료부담(保險料負擔)의 측면에서 격차가 벌어지고 있는 실정이어서 NHI 재정통합(財政統合)이라는 장기목표(長期目標) 아래 소득연계적(所得連繫的)인 보험료부담(保險料負擔) 및 급여체계(給與體系)를 단계적으로 확립해 나가되 우선은 의료보호(醫療保護)부터 이 방안(方案)을 실천에 옮기도록 권고한다.

• Journal of the Korea Society of Computer and Information
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• v.10 no.6 s.38
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• pp.287-298
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• 2005

In this local self-government era, in order to achieve real local decentralization, it is guaranteed to establish self-finances of certain administration level. Nowadays Local equalization scheme is carried out for insuring regional equal development and efficiency and effectiveness of administration and for solving vertical horizontal problem of unequal finance in local government. Local equalization scheme is the system to guarantee the financial source so that all local self-governing organizations can obtain national minimum standard while correcting the unbalance of finance and maldistribution of tax revenue source between regions. This paper presents the directions of improvement so that national subsidy and local tax can contribute to the finance balance of local self-governing organization in the uncertainties of future finance with weak financial ability. Consequently, it is required to operate the system according to balance principle by adjusting the operation form and distribution type such as national subsidy and local tax.

• Journal of Agricultural Extension & Community Development
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• v.17 no.2
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• pp.279-304
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• 2010

한국의 농촌개발정책은 지난 50년에 걸쳐서 많은 변화를 겪어왔다. 농촌개발정책은 국내외의 정책 환경인자와 관련성을 맺는 가운데, 농업 농촌이 처한 시대별 과제를 해결해나가는 과정의 결과라고 여겨진다. 농촌개발정책은 1960년 이후 현재까지의 기간 동안에 4단계의 시기별, 정책구성요소별로 의미 있는 변화가 일어나고 있다. 2000년을 전후하여 국가발전을 위한 행정이념이 효율성에서 형평성으로 전환됨에 따라 농촌개발정책은 전반적이고 근본적인 변화에 직면하고 있다. 농촌지역은 국가발전을 위한 새로운 가치와 자원을 가지고 있는 공간으로 재인식되고 있다. 농촌은 곧 마을이라는 으로 변화되고, 농촌의 소도읍이 새로운 농촌지역의 삶의 미시적인 관점에서 접근되던 정책이 인근의 도시와 연계를 맺는 방향 공간으로 접근되고 있다. 농촌개발정책은 농업을 중심으로 하는 정책에서 비농업부문의 개발을 중시하는 방향으로, 지역농업과 공간정책을 통합하여 개발하는 방향으로 나아가고 있다. 이 과정에서 농촌개발과 관련이 있는 중앙정부 부처의 수가 증가하는 가운데, 지방정부와 지역주민의 역할이 강조되면서, 수직적 수평적인 분권화와 협치 체제의 구축이 중요해지고 있다. 또한 지역의 고유성과 지역단위사업의 연계성에 대한 강조는 자연히 지역단위 계획제도의 정착과 이를 현실적으로 뒷받침할 수 있는 예산제도의 변화를 가져오고 있다.