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Comparison of Fiscal and Distributional Effects of VAT Exemptions in Korea and Japan
성명재
Article
Issue Date
2018
Citation
The Korean Journal of Policy Studies, v.33, no.2, pp.1 - 39
Publisher
서울대학교행정대학원
Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea’s Attempt to Reduce Underreporting in Retail Businesses
성명재
; Rajul Awasthi; 이형철
Article
Issue Date
2017
Citation
The Korean Journal of Policy Studies, v.32, no.2, pp.85 - 134
Publisher
서울대학교행정대학원
Are Distributional Impacts of Political Regime Shifts on Personal Income Taxation Significant in Korea?
성명재
Article
Issue Date
2015
Citation
The Korean Journal of Policy Studies, v.30, no.1, pp.1 - 33
Publisher
서울대학교행정대학원
1
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Author
Sung, Myung Jae
3
Subject
effective rate
1
electronic payment
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electronic tax administration
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exemption
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incidence
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microsimulation
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personal income tax
1
political regime shift
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population aging
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redistribution
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