This paper attempts to measure marginal effective tax rates in Korea for the past 45 years since 1960 in order to evaluate Korea's tax incentive policies. It is shown that marginal effective tax rates are manifest both negatively and positively, although mostly negative. This is a change...

The purposes of the current study are (1) to examine trends in the custom of primogeniture and offsprings' perception regarding their inheritance, (2) to demonstrate why the younger generation, between 25 and 35, hesitate to agree with their parents' access to reverse mortgage and (3) to...