• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• Human Ecology Research
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• v.52 no.6
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• pp.587-600
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• 2014

The purpose of this study was to examine the effects of family resources on social exclusion and the resilience of low-income families. To be more specific, this study categorized the level of social exclusion into five dimensions: work, housing, health, education, and social participation. Further, family resources were categorized into the two dimensions of "internal resources of the family" and "external resources of the family" in order to evaluate the effects of the two differentiated dimensions on social exclusion and the resilience of low-income families. The data of low-income families for the period of August 23 to September 28, 2012, were collected from community welfare centers that manage individual development accounts and local self-sufficiency centers; 302 cases were considered. The main results of this study were as follows: firstly, the model analysis proved that family resources as a parameter was significant, not only statistically but also theoretically and practically. Secondly, while a negative relationship was found between social exclusion and family resources, a positive relationship was found between family resources and resilience. This implied that the alleviation of a low-income family's social exclusion level could become an important intervention for the improvement of the family's functioning and strengths. Further, it implied that the qualitative improvement of the family's resources that affected the promotion of the resilience could be a basis for another practical intervention. These results suggested crucial implications for the development of comprehensive policies for addressing poverty issues.

• Journal of the Korean housing association
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• v.26 no.3
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• pp.65-76
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• 2015

With a rapidly aging population, the proportion of elderly households with low income has been increasing. Despite the poor housing environment, it is not easy to improve their housing environment due to the high cost of modification. However, as many elderly want to keep living in their current houses, it is urgent to improve their housing environment. The purpose of this study was to develop the guidelines on home modification for low-income elderly. This study set the scope of home modification categories through literature analysis in advance to develop the guidelines. Based on the literature analysis and small group workshops, the primary and secondary guidelines were derived and a total of 169 final guidelines were produced based on the scope of home modification categories. Those guidelines were composed of the categories by space, divided into mandatory and recommended by details. Those guidelines proposed in this study were classified and composed under the objective standards, so that they were systemic and objective based on the verification of experts. They are considered to get closer to the user's demand on the basis of the demand of low income elderly for home modification and the improvement categories under the system to support home modification for low income elderly at home and abroad. In addition, as the standards to apply each guideline, separated into mandatory and recommended, was suggested, those guidelines may help expand the scope of improvement under the economic conditions for home modification.

• Proceeding of Spring/Autumn Annual Conference of KHA
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• 2002.11a
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• pp.209-214
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• 2002

This research analyzes the types of resident's satisfaction and the preferred rental housing types in Gwangju. The results are summarized as follows : This study devided the characters of resident's satisfaction into four factors and classified the types of residents into three specific groups by the factors of resident's satisfaction : high dwelling density and management improvement demanding type, medium size and general satisfaction type, environmental improvement demanding type The first type includes the lowest income group and relatively high income group coincidently. They need wider living space or want improvement of the level of management service. The second type omnipresently satisfies not only medium sized living space but also other items. This type will be regarded as the inducement standard for the rental housing policy. The third type includes the lowest group in economic and physical level who wants the general upgrade of living space and management level. And, residents need long-term rental housing and wider housing area by 5 pyong.

• Journal of Digital Convergence
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• v.16 no.12
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• pp.77-86
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• 2018

This study was carried out by using the concentration index calculation method from 1996 to 2016 by using the household trend survey data to confirm the difference of income transfer income and inequality in public transfer income. The main results are as follows. First, the public transfer income concentration index in 1996 was concentrated on the high income group with +0.2774, but since 2009, the concentration index has been negative (-), which has concentrated on the low income group. However, the effect of redistribution of income was small. Second, the average public transfer income of low - income households increased significantly while the number of high income earners decreased. It is gradually improving that public transfer income did not play a role in the improvement of income inequality. Third, public transfer income has been continuously increasing in all income classes, and the rate of increase is low in the low income class and slow in the high income class, so the public transfer income of the low income class is higher than that of the high income class. In sum, the inequality of public transfer income by income class in Korea is gradually improving, but it is not considered to be a level that can improve the inequality between income groups.

• Land and Housing Review
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• v.11 no.3
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• pp.11-19
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• 2020

This study aims to examine the relationship between the improvement of the income distribution index from the late 1980s to the 1990s and large-scale housing supply projects such as the 2 million housing construction project. Looking at Korea's economic development in terms of income growth and distribution, GDP has continuously increased since the establishment of the government, especially in the late 1980s. The Gini Index, a representative income inequality index, rapidly deteriorated in the early 1970s, and gradually improved from the late 1980s. The 2 million housing construction project, announced in 1988, supplied a third of the existing nationwide housing stock of 6.5 million units in three years. The project cost was 65 trillion won, equivalent to 50% of Korea's GDP at the time. This study questioned whether the ratio of the number of employed workers in the construction industry was a variable directly affecting the Gini Index. To verify this, the causal relationship between the proportion of employed workers in the construction and manufacturing industries and the Gini Index from 1979 to 2008 was statistically analyzed. For this, the ARIMA model was established for each variable, and the correlation of their residuals was verified. The 2 million housing construction project had the effect of improving income inequality in terms of rising wages for production workers and creating jobs for the low-educated and low-income class. During the project period, the number of middle-income earners increased sharply, and the income gap between the high-income and low-income earners greatly decreased. The expansion of the construction volume can be used as a powerful and direct policy tool for improving income distribution. However, the effect may be limited. When the proportion of workers exceeds the threshold, the effect is weakened.

• Journal of the Korean housing association
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• v.26 no.5
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• pp.113-121
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• 2015

Several housing improvement programs for low-income have done by Ministry of Health & Welfare, Ministry of Trade, Industry & Energy, Ministry of Security and Public Administration, Ministry of Environment, and Ministry of Land, infrastructure and Transport up to now. Each program practiced separately based on each agency's function and territory, but there are also negative opinion on beneficiary duplication, beneficiary omission, and the inefficient execution of the government budget. This study analyzes the housing improvement programs of each agency on the aspects of coordination, and suggests the integration system with coordination and delivery system. We selected 3 indexes such as similarity, integration effect and availability for integration system and analyzed the effects of integrated programs into one based on cost, repair effect and management. We proposed that the similar housing improvement programs of each agency should be coordinated for integration. But it is not easy to integrate similar programs into one program, therefore similar programs which support the house owner are needed to integrate into housing benefit except same beneficiary who owned own house.

• Korean Journal of Social Welfare
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• v.64 no.4
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• pp.163-188
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• 2012

This study examines recent trends in income inequality among the elderly in Korea. Aggregate income inequality trends are explained by examining evidence from inequality index decomposition by population subgroup and by income source. Data come from Korean Labor and Income Panel Study(KLIPS). The results are as follows. First, elderly income inequality increased from 1999 to 2002, and then decreased until 2008. Second, household composition changes appear to have disequalizing influence. The proportion of elderly people who are economically dependent on non-elderly family member or living with adult children has declined. Equalizing influence of private transfers also decreased between 2002 and 2008. These results indicate that the redistributive role of family has weakened over time. Third, the improvement of education level and changing occupational structure among the elderly household head contributed to increase in elderly income inequality. Fourth, earning's factor share has declined steadily, and the diminishing role of earnings provides equalizing influence on elderly income inequality from 2002 to 2008. Fifth, the impact of recent expansion of social insurance has changed over time. Inequality contribution of social insurance income increased from 1999 to 2002, and then decreased from 2002 to 2008.

• Journal of Distribution Science
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• v.1 no.1
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• pp.153-173
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• 1999

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1159-1166
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• 2020

The religious organization members have a unique take on the spiritual factors related to their daily life. The present study contributed to the lack of discussion investigating this particular pool of data's financial behavior. This article regressed several predictors of economic behavior, i.e., the locus of control, financial attitude, income, and religiosity, with 460 respondents. The results of the research are as follows: Financial attitude partially influences the financial behavior of Muhammadiyah committee members. Income partially influences the financial behavior of Muhammadiyah committee members. This research indicates that income is one of the factors that plays an essential role in determining the merits of improvement of the financial behavior of Muhammadiyah committee members. The higher the level of income received by Muhammadiyah members, the higher the desire to spend the money. Religiosity partially influences the financial behavior of the religious board of Muhammadiyah members in Indonesia. The higher the religiosity of Muhammadiyah committee members will encourage better financial management. Religiosity indicates how often individuals or Muhammadiyah members practice the religious sharia that they embrace. The findings of this study reveal that locus of control, financial attitude, income, and religiosity are the strong predictors of the board of the religious organization's financial behavior in Indonesia.