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Review of Fiscal Studies Vol. 10, No. 2 Korea Institute Public Finance	HIT 12291
An Empirical Study on Alternative Measures of Marginal Tax Rates/ Hyun-Sub, Roh․Gab-Soo, Seo․Jong-Gil, Seo The marginal tax rate plays an important role in many topics in financial decision making, including debt policy, cost of capital calculation, and corporate compensation decision, and relative pricing between taxable and nontaxable securities. Yet little re...

Review of Fiscal Studies	HIT 11583
Direct or indirect tax instruments for regional economy: A multi-regional CGE analysis for Korea Haemyoung Ji It is well-known that the notion of Harberger’s super-neutrality conjecture that tax policy may be not an effective government tool for economic growth. Nevertheless, this study provides the empirical ground that the conjecture is not consistent with the Korean...

Review of Fiscal Studies(9-2)	HIT 7253
◎Estimation of Changes in Income Tax Burden by Determinants in 1990s/Myung Jae Sung It is not uncommon to observe that one often compares the income growth rate with that of tax burden by looking only at the change in effective tax rates. One even blames tax authority by saying that the effort of tax authority for tax relief is not sufficient to compensate for the decr...

Review of Fiscal Studies(9-1)	HIT 6697
◎Gini Coefficients of Urban Households: Comparison Between Before and After Adjusting Seasonality and Selection Bias/Myung-Jae Sung This paper is to test seasonality and sample selection bias with the Household Income and Expenditure Survey (HIES) data. The test statistic is the Q index developed by Yitzahki and Lerman (1991). The HIES data provides income related inf...

Review of Fiscal Studies	HIT 7146
Review of Fiscal Studies Is Contingency Expenditure Transparent? Sang Heon Kim and Jin Kwon Hyun The contingency expenditure is to prepare uncertain expenditure which cannot be met from regular budget structure. Its main characteristic is the elastic expenditure, as government cannot predict all public spendings precisely. However, this expenditure might be the sy...

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