• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.121-134
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• 1990

This paper examines the redistributive potential of capital taxations within the two-class overlapping generations model, where only capitalists are intergenerationally linked through heritable capital stocks. In particular, the dynamic welfare incidence of two different capital taxations is examined; first a capital income tax levied uniformly on interest earnings, and second, an estate tax levied on the intergenerational transfers of capital stock within the capitalists' families. Redistributive effects are measured by examining how the permanent and unanticipated changes in proportional capital income tax and estate tax rates affect workers' welfare when the proceeds in each period are distributed, in a lump-sum fashion, among young workers. It is shown that, except for in the short run, both the capital taxes are ineffective and may actually lower the workers' steady state welfare through the shifting of tax burden toward workers from capitalists. Differential incidence analysis shows that redistributive potential is diminished further when the lump-sum transfers are financed by the estate tax rather than by the capital income tax. Although the model examined in this paper is based on simple and strong assumptions, this study suggests that redistributive policy using the capital taxations may only have distortionary effects in the long run, without improving workers' welfare, by incurring dead-weight loss unless additional fiscal measures are implemented to increase the investment incentives.

• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• Korean Journal of Social Welfare
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• v.59 no.3
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• pp.147-174
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• 2007

This study examines how path dependency of working poor labor market segmented from the primary and the secondary labor market affects employment and quality of employment of working poor. It Further examines how path dependency makes working poor to remain in the labor market and makes it difficult for them to escape from a vicious poverty cycle. Data is based on the $3{\sim}7th$ Korea Labor and Income Panel Study(KLIPS). Markov's transition probability and discrete-time hazard analysis are used for analysis. This study finds that Korea labor market is divided into three parts; the primary labor market, the secondary labor market and the working poor labor market. The proportion of employed poor has been reduced, but the proportion of non economically-active working poor has been increased and has become the main group among the working poor. This shows that labor demand of working poor is fundamentally lacking and there are structural barriers that block working poor's employment itself. The regression analysis shows that the longer working poor labor market participation is, the lower poverty-exit rate. This is an evidence of vicious poverty cycle that the poor have little chance to exit from working poor labor market, once they step into it. Therefore, the longer their participation in poor labor market, the more likely they would move only within the closed working poor labor market. Consequently, it is necessary to fundamentally reform labor market structure and to alleviate negative perception and discrimination about the poor labor while activating labor demand.

• Journal of dental hygiene science
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• v.15 no.3
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• pp.333-339
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• 2015

The study was intended to investigate the factors affecting dental caries in adults. To that end, adults aged 19 years and older among 10,113 subjects who completed the health-related questionnaire, medical examination and nutrition surveys in the first year (2013) of the 6th Korea National Health and Nutritional Examination Survey, and 4,843 subjects categorized as patients with permanent teeth caries were included in the final analysis. The prevalence of dental caries in line with socio-economic aspects was found to be higher in men than in women. In view of education, the prevalence of dental caries was high in high school graduates, middle school graduates, college graduates and other advanced degree holders in the order named. Low monthly income earners showed the highest prevalence of dental caries. As for health-related lifestyles, the prevalence of dental caries was higher in smokers than in non-smokers. Obese subjects showed a little higher prevalence of dental caries compared to people of normal weight. Also, the prevalence was higher in those who failed to get oral examination than otherwise. Frequent daily toothbrushing and use of dental floss and interdental brush significantly decreased the prevalence of dental caries. In the logistic regression analysis with the presence or absence of dental caries employed as a dependent variable, gender, age, income level, smoking, oral examination and use of dental floss were found to serve as independent variables affecting dental caries. Therefore, Korean adults' socio-economic factors and lifestyles were proved to affect dental caries, which warrants some dental health programs and action plans designed to help lead healthy lifestyles whilst preventing dental caries and improving dental health in adults.

• Korea Real Estate Review
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• v.27 no.4
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• pp.35-50
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• 2017

The Korean society is currently at the level of discussing the living environment and the housing welfare as factors for improving the quality of life, in addition to most individuals or households residing in a living environment and housing welfare, according to industrialization and urbanization. However, even though the overall housing welfare of Korea has improved, the number of households with disabilities belonging to the social special class is not as high as that of the non-disabled households. It is a reality that cannot be done. Therefore, this study aims to identify the present condition and demand characteristics of the housing for disabled people whose social importance is currently emphasized among the social special people who can be called the social special class, as well as present the housing welfare policy to them and explain the purpose of the improvement plan. In this study, 4,277 out of 8,004 households with disabilities surveyed by the Ministry of Land, Infrastructure, and Transport in 2015 were analyzed. The result of the analysis showed that the economic characteristics (permanent income indicating the income and the user cost indicating the expenditure) of the housing demand of a household with a handicapped individual are important. This analysis will provide more effective policy formulation and policy direction for the families of the disabled.

• Journal of Environmental Policy
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• v.14 no.2
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• pp.101-131
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• 2015

A cap-and-trade program accounting for 60 percent of total national greenhouse gas emissions was launched in South Korea in 2015. Academic literature expects that the implementation of such a policy is likely to adversely impact income distribution among various socioeconomic groups in developed countries. South Korea is challenged by equity issues, as well circumstances, the distributional implications of carbon pricing policies need to be examined and reflected in the design of the program prior to implementation in order not to exacerbate social inequity. Using environmentally extended input-output analysis together with household expenditure data, this study finds that a carbon pricing policy will be regressive in South Korea, but the extent depends on whether relative burdens of a carbon pricing policy are measured based on current incomes or proxies of permanent incomes. Along with poor households, this paper finds that elderly and urban households will be more adversely impacted in South Korea. These burdens can be relieved if a small fraction of the revenue is redistributed to households.

• Journal of Korean Society of Rural Planning
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• v.24 no.4
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• pp.1-13
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• 2018

This study analyzes the effect of the level of satisfaction with the living environment of rural people on migration. The analysis data were used by the Rural Development Administration for the survey of welfare systems for farmers and fishermen in 2017, and samples of 3,776 were used for the analysis. The analysis variables were divided into a group of migrants, a group of permanent residents, and a group of decision-keeping, and the level of satisfaction with the living environment of each of the 10 rural areas was used as an independent variable. According to the analysis results, the basic living base and safety of rural residents were having a positive effect. The results show that the projects for developing rural areas, which increase the basic living base, are making substantial contributions to preventing the breakaway of the rural population. Safety has been neglected in the area of rural planning, but if the level of discontent is not enough, it has had the greatest impact on the livelihoods of rural residents. Welfare and cultural leisure set the main demand level for welfare and cultural leisure to the elderly and vulnerable classes, and interpret it as a result of weakened defense against stress from relocation of residence, difficulty of migration due to low income levels, and migration. Therefore, the paradoxical analysis results could be interpreted as showing that measures to increase the satisfaction of the people on welfare and cultural leisure should be taken.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Women's Health Nursing
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• v.5 no.1
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• pp.146-165
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• 1999

The purpose of this paper was to identify the performance of health promoting lifestyles and health perception over 18 years old women living Wonju city so that the results will be based for setting up women's health nursing center. The subjects were 1080 women selected by stratified and purposive sampling. The data were collected by self reporting questionnaire and interview from May to June, 1998. Data were analyzed by SPSS win program. The results were as follows : 1. The range of age was 18-84 years, The proportion according to women's lifecycle was premarital group 20.0%, delivery and rearing group 49.9%, over middle aged-elderly group 29.8%. 2. The mean menarchial age was 15.2 and menopausal age was 48. Mean frequenices of pregnancy is 2.4 and artificical abortion rate is 36.4%. Primary cause of abortion was unwanted babies 42.8%. The practice rate of family planning was 79.4% and permanent sterilization rate was 37.6%. 3. Fatigue was predominated problem in target population. Depression and headache was predominated in premarital group, headache and nervous felling in delivery and rearing group, arthritis and loss of memory in over middle aged-elderly group. 4. Only 13.7% of the target population make some efforts for their health in compare to 85.9% have attention for their health. Perception of unhealthy rate was 9.1% in premarital group, 24.8% in delivery and rearing group, 30.1% in middle aged-elderly group. 5. The average score of the HPLP(Health Promoting Lifestyle Profile) was 2.41. The variable with the highest degree of performance was interpersonal relationship, whereas the one with the lowest degree was the professional health maintenance. The significant difference was found in HPLP according to age, residential area, marital status, educational level, income level. 6. Majority(95.1%) of the target population agreed on necessity for women's health nursing center. Proper location area was presented to women's center and public health center. The priority for health education program was proper diet, family health, stress management, and exercise. In conclusion, we should prepare the education program for women's health according to women's lifecycle, because health perception, HPLP, and education program needed was differentiated in women's lifecycle. Also we suggest that women's health nursing center based community was needed for proper management of women's health.

• Korea journal of population studies
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• v.23 no.2
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• pp.113-141
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• 2000

The aim of this paper is to project the state of the labor farce and employment in Korea from 2000 to 2005. The labor market in Korea is experiencing significant changes with the rapid development of Information and Telecommunication Technology (ICT) and the transition of the Korean economy into a knowledge-based economy. On the labor supply side, it is expected that the growth of the labor force will be sluggish; baby boomers will become the middle-aged, while the proportion of senior citizens, the highly educated and the female labor force will grow fast. These changes will alter the human resources management system in business sectors. Moreover, the permanent employment relationship, the hierarchy system and the seniority-based wage system are all expected to change. On the labor demand side, the employment share in highly skilled. knowledge-intensive industries will grow faster than the rest of the economy in tandem with the quickly growing output share of these industries. Especially, more jobs will be created in the ICT industries. The proportion of labor in highly skilled and professional occupations will also grow faster than in other occupations. At the same time, the employment share of female workers will grow more quickly than that of the male workers. These changes, however, may worsen income inequalities and/or increase the unemployment rate when workers do not have the suitable skills or knowledge required by the knowledge-based economy. To avoid this, it is necessary for the government to build up a lifetime learning system for workers.