• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.281-288
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• 2021

The purpose of the study is to determine the poverty and distributional effects of the implementation of Tax Reform for Acceleration and Inclusion Law. The Computable General Equilibrium-Top Down Behavioral Microsimulation was used to obtain the effects of the tax reform on macroeconomic and microeconomic levels. Moreover, the Poverty Gap Index, Squared Poverty Gap Index, Foster, Greer, and Thorbecke Measures of Poverty, and Sen-Shorrocks-Thon Index were used to measure the poverty effect of the tax reform. Meanwhile, the Gini Coefficient and SST Gini Coefficient Index were used to measure the distributional effect of the tax reform. The results show that the implementation of the tax reform has resulted in a significant increase in household income and disposable income. Region IV has the highest estimated increase in household income. Meanwhile, Region IV remained to have the lowest household income. Further, the findings of this study suggest that the tax reform resulted in a significant decrease in the magnitude of poor and the number of poor in the Philippines. However, the result of the study also suggests that the effect of tax reform manifests no differences in terms of the poverty gap measured through the Foster, Greer, and Thorbecke poverty index due.

• Journal of Korean Society of Transportation
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• v.28 no.2
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• pp.33-43
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• 2010

The objective of this paper is to analyze expenditure structures and impact factors of household's transportation cost in order to provide policy-maker with quantitative and economic information for reducing household's transportation costs, using 1995-2007 household survey data. For this purpose, this study performed various economic analysis, including econometric regression analysis and income re-distributional effects. The four models were separately estimated with dependent variable (personal and public costs, public transit and private car costs) and independent variables (family, employ, age, education, cars, household income, region dummy variable). In addition, We analyzes impacts of transport policy instruments on the transportation expenditure. These instruments include changes of oil price and public transit fare, reform of public transport system, and extension of subway facilities. Finally, income re-distributional effects before and after transportation expenditure, using Pechman-Okner (PO) index and Wolfson index.

• Korean Journal of Social Welfare
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• v.36
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• pp.229-257
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• 1998

In order to evaluate the effects of high unemployment rates on the income distribution and to find out mediative factors to these effect, the relationship between unemployment and income inequality in the industrialized countries and determinants of their relationship are analysized in this paper. Major findings from the analysis are these. First, changing pattern of unemployment rates are not similiar that of income inequality in the industrialized countries. This result suggests that relationships between unemployment and income inequality are dissimiliar within the industrialized countries. Second, results from analysis about relevant factors' effect on the relationship between unemployment and income inequality, the effects of economic factors such as economic growth rates and the scale of economy are not significant. But variables such as union density rates and scale of social welfare expenditure are found to have significant effects on the relationship between unemployment and income inequality. In fact, when the policy factors enters, the negative distributional effects of unemployment are lower by 50%. These results impliy that dissmilarities between the industrialized countries in the 1980s' changing patterns of income inequality are engendered from the union density rates and scale of social welfare expenditure. These findings in this paper suggest such a implication to the Korea; In order to achieve the more deserable society, policy orientations which give the priority to the economy restructuring rather than development of social welfare have to be reexamined and modified.