• Proceedings of the Korean Society of Computer Information Conference
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• 2018.07a
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• pp.238-241
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• 2018

본 연구는 한국복지패널 제11차 데이터를 활용하여 노인의 삶의 만족도와 이전소득(공적이전, 사적이전 소득)의 관계를 규명하고자 시도되었다. 분석결과, 일반가구 노인의 경우 공적이전 소득이 삶의 만족도에 유의미한 정(+)적인 영향을 미치는 반면, 저소득가구 노인의 경우 사적이전 소득이 삶의 만족도에 유의미한 정(+)적인 영향을 미치는 것으로 분석되었다. 이러한 결과는 일반가구 노인의 경우 공적이전 소득이 1,019.2만원(월평균 84.9만원)으로 공적이전 소득이 소득안정화 효과로 나타나 삶의 만족도를 높이는 것으로 예측할 수 있다. 그러나 저소득가구 노인의 경우 일반가구 노인의 공적이전 소득의 절반 수준인 508.5만원(월평균 42.4만원)으로 나타났다. 이는 저소득가구 노인의 경우 비록 "마음이 편하지 않는" 소득원천인 사적이전 소득이 불안정한 소득안정화 부족분을 채워주어 삶의 만족도를 높이는 것으로 추정할 수 있다.

• Journal of Preventive Medicine and Public Health
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• v.42 no.5
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• pp.275-282
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• 2009

Objectives : This study aimed to verify the association between wealth or income level and health status after adjusting for other socio-economic position (SEP) indicators among Korean adults aged 45 and over. Methods : Data were obtained from the 1st wave of Korean Longitudinal Study of Ageing (households: 6,171, persons: 10,254). We used self-rated health status and activities of daily living (ADLs) as dependent variables. Explanatory variables included both net wealth measured by savings, immovables, the other valuated assets and total income including pay, transfer, property and so on. Binary logistic regression was conducted to examine the relationships. Also, in order to determine the relative health inequality across economic groups, we estimated the relative index of inequality (RII). Results : The inequality of health status was evident among various wealth and income groups. The wealthiest group (5th quintile) was much healthier than the poorest group, and this differential increased with age. Likewise, higher income was associated with better health status among the elderly. However, these effects, as measured by the odds ratio and RII, showed that wealth was more important in determining health status of elderly people. Conclusions : This study suggests that economic capability plays a significant role in determining the health status and other health-related problems among the elderly. Particularly, our results show that health status of the aged is related more closely to the individual s wealth than income.

• Journal of Distribution Science
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• v.14 no.11
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• pp.49-60
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• 2016

Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management's operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.

• KDI Journal of Economic Policy
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• v.40 no.4
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• pp.23-45
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• 2018

The Korean government has provided various policy devices to boost technology transfers between academia and industry since the establishment of the Technology Transfer Promotion Act in 2000. Along with the enactment of the law, the Korean government mandated the establishment of a technology transfer office at national and public universities and encouraged technology transfer activities. Despite the quantitative expansion of technology transfer offices (TTOs), operational inefficiency was brought up. As a supplementary policy, the Korean government implemented a line of projects to support the labor and business expenses of leading TTOs. This research questions whether the project greatly affected the technical efficiency of TTOs. We analyze publicly available university panel data from 2007 to 2015 using a one-step stochastic frontier analysis. The results suggest that the program was marginally effective at shifting the technical efficiency distribution to the right on average, but it failed to maximize its impact by diversifying the policy means based on targets. The marginal effects of the program on technical efficiency differ according to the research capability and size of each school. We also compare technical efficiency against the licensing income at the start and end of the program. Technical efficiency increased for the leading TTOs, and both measures show improvements for unsupported TTOs. Our empirical results imply that diversifying the program for universities with different characteristics may have improved the effectiveness of the policy.

• Journal of Korean Society of Transportation
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• v.26 no.4
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• pp.217-227
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• 2008

The purpose of this research is the estimation of a transfer ratio according to transfer time reflecting passenger attributes such as sex, age, income, job, the car ownership, and other variables with the assumption that a transfer ratio would be different depending on each passenger attribute. This research tested transfer time through a question-survey, estimated transfer time according to the passenger attributes using a data sample, and presented some applicable models about marginal transfer time for the case of the determination of transfer ratios according to transfer time. In this research the sample which had been surveyed for passengers walking to access a transfer station was used to test and estimate and the question was present walking time to the transfer time and the marginal transfer walking time.

• Journal of Digital Convergence
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• v.10 no.6
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• pp.181-187
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• 2012

This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

• Korean Journal of Social Welfare
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• v.66 no.1
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• pp.61-85
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• 2014

Lately, as the problem of the aged poverty becomes a big social issue, this paper studies the problem of financial stability with respect to the income and consumption of before-and-after retirement generations. After dividing the data in Korean Longitudinal Study of Ageing(KLoSA) into retired and non-retired groups, this study compares the difference among ageing groups by cross analysis and t-test. First, the result tells that the total personal income of retired group is lower than the one of non-retired group. Second, the public pension income benefit ratio of retired group is only 30% of it's total income, and the amount of public pension appears to be 40% of the total pension income. The benefit ratio of the personal pension income is low as about 1% in both groups, The private transfer income of the retired group takes relatively large portion in its total personal income. Third, as people gets older, financial stability gets worse because consumption does not decrease as much as the income decreases. Fourth, it is turned out that the expectation of old life supporting from nation is low in both groups. Fifth, the factors that affects the income of the public pension in the retired group are gender, age, education, and health status, when compared with the factors to the personal total income of the non-retired group. In terms of policy, this paper emphasizes the needs of the intensification of the public pension and the support for the revitalization of the personal pension.

• Korean Journal of Social Welfare
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• v.68 no.4
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• pp.53-74
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• 2016

In this study, to verify influence that economic situations of a household unit have on donation behavior, after economic situations of a household unit were measured with income and assets by type and income to assets, effect which each variable has on secular giving was verified. This study used 3-year panel data of a total of 4,938 households based on the fifth to seventh year data as investigation data from 2012 to 2014 among data of financial panel investigation of Korea Institute of Public Finance of National Survey of Tax and Benefit. As an analysis method, a random effect tobit model was used. At the analysis result, it appeared that as scales of financial assets, earned income, property income, and transfer income become larger, the amount of donation increased. Also, it was represented that rates of income to assets had negative influence on secular giving. In case of demographic variables, education levels of householders and sizes of houses had relation of a positive direction. In case of ages, it appeared that they had inverted U-type relation. This study has meanings in that understanding of donation behavior of a household unit can be increased and expanded more and also implications related to intervention strategies of a household unit to expand sharing culture can be extracted by verifying influence which economic factors of a household unit have on donation behavior based on panel data.

• Korean Journal of Social Welfare Studies
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• v.44 no.2
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• pp.437-463
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• 2013

As polarization and class reproduction between generations are considered to be serious problems in Korean society, increasing number of assortative mating, which means marrying between homogeneous family background, income class, and educational background, is on the spotlight socially. Some worry that the increase of assortative mating can reinforce closure of social mobility so it deepens inequality and limits class mobility between generations. This research analyzes the effects of accomplishment characteristics of husbands and wives and ascriptive characteristics of parents which consist the concept of assortative mating, on income, consumption, and assets those represent economic status of a family. The purpose of this research is to suggest empirical understanding on the role of assortative mating that affect on inequality within generations and income mobility between generations in Korean society. In the result of multiple regression analysis on the effect of assortative mating on income, consumption, and assets, high educational background was the factor that increase income and consumption level as accomplishment characteristics of assortative mating. As ascriptive characteristics of assortative mating, educational homogeneous of fathers was the factor that increased asset level. While accomplishment characteristics affect income and consumption, ascriptive characteristics of homogeneous had significant effect on assets. Thus, it was found that transfer between generations had effects around asset rather than income. In particular, ascriptive characteristics in young husbands and wives aged 20s or 30s had significant effect only on the assets.

• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.