Background The cigarette excise taxes and the price of a typical pack of cigarettes in Korea
have not increased since 2005, and effective tax rate as a fraction of price and real price of …

We explore several problems in the estimation of the price of risk and outline some
strategies to circumvent the problems. Our preliminary estimates suggest that current …

Using a quasi-experimental approach, the paper examines how the introduction of a social
security system in Korea affects household saving. The relatively short history of social …

The paper analyzes the administrative Schedule C self-employment taxable income data
and estimates compensated and uncompensated elasticity of self-employment taxable …

Older workers' job transition into self-employment decision differs from younger workers. Self-
employment entry of older workers with wage jobs can be considered as retirement process …

The price of tobacco products in Korea are considered to be low in the aspects of
international comparison of the price of tobacco products and the social costs of tobacco …

Open Access Korea Repository for KIPF: 14-14 Medicaid spending forecasts and fiscal
efficiency 한국조세재정연구원 - OAK리포지터리 전체메뉴 Korea Institute of Public Finance Open …

Open Access Korea Repository for KIPF: [KIPF BRIEF] Population Aging and the Fiscal Policy
on Healthcare for Seniors 한국조세재정연구원 - OAK리포지터리 전체메뉴 Korea Institute of …