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www.kipf.re.kr
Korea
Public Finance
Institute of 2015
The major missions of the Korea Institute of Public Finance (KIPF) are to conduct policy-oriented research on all aspects of taxation, public budgeting and State-Owned Entities (SOEs) across various levels of governments, and to assist the governments in formulating and implementing public policies in these areas.
About KIPF
CONTENTSMessage from the President 04 History 06 Organizational Structure 07 Functions 08 Research Staffs 11 Publications 19 Location 19
Specializing in research on all aspects of taxation, public budgeting, and SOEsKIPF is a research institution that supports the development and formulation of tax, fiscal, and SOEs policies through systematic and scientific research.
Formulating important policies with our highly qualified researchersOur team of economic and public policy experts at KIPF constantly strives to develop more effective and responsive tax, fiscal, and SOEs policies.
Building a better society for everyoneWe at KIPF do our best to enhance the equity and efficiency of tax, fiscal, and SOEs management systems, thereby contributing to make Korea a better society.
2015 KIPF 03
Message
Greetings!
The Korea Institute of Public Finance (KIPF) was established in July 1992 for the purpose of policy-oriented research and analysis in all aspects of taxation and public finance, assisting the government in formulating national tax policies thus consequently contributing to the nation’s economy.
Since its foundation, KIPF has played a critical role in the development of tax and budget policies and the improvement of tax administration. This success has been achieved thanks to KIPF’s extensive research efforts and active recommendations of policy alternatives. With the grand opening of the Research Center for State-Owned Entities in 2009, there have been substantial changes and improvements in the management policies of stateowned enterprises.
During the recovery from the unprecedented economic downturn which was resulted from the global financial crisis, tax and fiscal policies have acted as determinant tools in the implementation of sound economic decisions. In addition, to cope with future issues, such as low-birth rates, aging society and the reunification
Message from the President
President Park, Hyung-Soo
04 2015 KIPF
of the Korean Peninsula, and to deal with changes in the fiscal and tax environments, the need to conduct in-depth research for producing creative policy alternatives within KIPF is ever more important. Furthermore, policy research on state-owned entities becomes an essential factor to maintain sustainable economic growth, considering the significance and contributions to our society and economy.
Fully aware of its roles and responsibilities, KIPF is committed to developing more advanced systems and policies that faithfully adhere to the economic principles of equity and efficiency.
In appreciation of your warm encouragement and strong support, we pledge to do our best in helping to create a brighter future.
Thank you.
2015 KIPF 05
1991. 12. 27 Enactment and promulgation of the Korea Tax Institute Act (Act No. 4453)
1992. 07. 15 Establishment and inauguration of Dr. Chung, Yung-Euy as the first President of KTI
1996. 03. 16 Renamed the Korea Institute of Public Finance, approved by the Board of Directors
1999. 01. 29 Enactment and promulgation of the Act on the Establishment, Management and Promotion of Government-Sponsored Research Institutes (Act No. 5733), replacing the previous KTI Act1999. 03. 27 Relocation to Garak-Dong2003. 09. 01 Establishment of the Center for Fiscal Analysis2005. 10. 01 Establishment of the Center for Tax Law & Administration2007. 03. 15 Establishment of the Center for Performance Evaluation and
Management2009. 09. 30 Establishment of the Research Center for State-Owned Entities2011. 07. 08 Establishment of the Center for Budget Analysis2011. 11. 28 Establishment of the Center for Fiscal Analysis (Integration of Center for Fiscal Analysis and Center for Budget
Analysis)2012. 06. 01 Establishment of the Center for Long-Term Fiscal Projections2013. 02. 01 Establishment of the PEMNA Center2014. 01. 02 Integration of the National Accounting Standards Center into the Government Accounting and Finance Statistics Center2014. 10. 06 Relocation to Sejong-si2015. 06. 18 Inauguration of Dr. Hyung-Soo Park as the twelfth President of
KIPF
The Korea Institute of Public Finance (KIPF), formerly named the Korea Tax Institute (KTI), was established in July 1992 following the enactment and promulgation of the Korea Tax Institute Act on December 27, 1991. Over the past 23 years, KIPF has played an integral role in advancing Korea’s tax and public expenditure policies, and has made significant contributions to the development of the nation’s economy. In 2015, Dr. Hyung-Soo Park inaugurated as the twelfth President of KIPF.
History
06 2015 KIPF
President
Office of Administration
Auditor
Research Planning &Coordination Group
Center for Long-TermFiscal Projections
Research Group forTaxation
Center for Tax Law &Administration
Research Group forGovernment Expenditure
Center for PerformanceEvaluation & Management
Research Team
Evaluation Team
Research Center forState-Owned Entities SOE Evaluation Team
The Government Accountingand Finance Statistics Center
Advisory Committee for Research
Center for Fiscal Analysis
PEMNA Center
Evaluation &Analysis Division
Finance &Statistics Division
SOE Policy Team
FinancialAnalysis Team
Organizational Structure
2015 KIPF 07
Research Group for Taxation• Tax Policy• Individual Income Taxation• Corporate Income Taxation• International Taxation• Property Taxation• Consumption Taxation• Customs Duties• Local Taxes and Public Finance• Tax Administration, etc.
Center for Tax Law & Administration• Research and Analysis of Tax Laws• Policy Briefs on Current Taxation Issues• Research and Analysis of Tax Administration and Accounting
Research Group for Government Expenditure• Budget System and Fiscal Policy• Expenditure Policy on Inter-Korean Economic Cooperation and Reunification Policy• Intergovernmental Fiscal Relations
Center for Fiscal Analysis• Analysis of Public Finance Systems• Revenue Analysis• Expenditure Analysis• Analysis on Budgetary Issues• Estimations of Medium-term Mandatory Spending• Research on Budget Bills• Research on Performance Evaluation & Management• Program Evaluation• Consulting & Training
PEMNA Center• PEMNA Secretariat Operations• International PFM Research Support• International PFM Advising
Functions
08 2015 KIPF
Center for Performance Evaluation and Management• Operating curriculum of performance management and educational
contents development• Overseas training and developing education programs through
cooperationg with foreign education research institutions• Over-all research on performance management system and performance
management in other countries• Research on development direction over performance management system
in Korea• Operational support to self-assessment of budgetary programs and
government performence evaluation• Accomplishment of in-depth evaluation of budgetary program
Research Center for State-Owned Entities• Policy analysis on public organizations• Research on public organizations and industrial economics• Research on performance evaluations of public organizations• Establishing database for public organizations• Management of evaluation system for public organizations
The Government Accounting and Finance Statistics Center• Set up a high-quality national accounting system based on accrual
accountiong• Improve the effective use of accrual financial information• Deal with changes in the domestic and foreign accounting environment
2015 KIPF 09
Research Planning & Coordination Group• Long-term fiscal projections• Planning and coordinating research programs and projects• International and external affairs• Coordinating progress and evaluating the performance of research projects• Administration of contractual research projects• Facilitating cooperation with related organizations and promoting public
relations
Administration & Information Management• General affairs• Accounting and budgeting• Library services• IT services• Publications
Auditing Department• Regular auditing• Reviewing results of contractual research projects• Other auditing services
Functions
10 2015 KIPF
Ph.D., UCLA Macroeconomics, Tax and Policy Former Commissioner of Statistics KoreaE-mail : [email protected]
Park, Hyung-Soo
President
Ph.D., Korea UniversityBudgeting System & Fiscal ManagementFormer Auditor of Bank of KoreaE-mail : [email protected]
Kang, Tae Hyuk
Auditor
Research Staffs
Executives
2015 KIPF 11
Research Staffs
Executives
Ph.D., Indiana University, Public Economics,Intergovermental Fiscal RelationsE-mail : [email protected]
Kim, Junghun
Director / Research Group for Government Expenditure
Ph.D., University of MichiganProgram Evaluation, Fiscal PolicyE-mail : [email protected]
Park, No-Wook
Director / Center for Performance Evaluation & Management
Ph.D., Seoul National UniversityPublic Institution, Fiscal Policy, BudgetingE-mail : [email protected]
Lee, Wonhee
Director / Research Center for State-Owned Entities
Ph.D., University of MichiganProperty Tax, Tax Administration, VATE-mail : [email protected]
Park, Myung-Ho
HeadCenter for Long-Term Fiscal Project
Ph.D., Seoul National UniversityValuation, Performance EvaluationE-mail : [email protected]
Kim, Wanhee
Director / The Government Accounting and Finance Statistics Center
Ph.D., The Ohio State UniversityEconometrics, Industrial organizationE-mail : [email protected]
Lee, Sang-Yeob
HeadCenter for Tax Law & Administration
Ph.D., University of Wisconsin-MadisonTax Policy, International TradeE-mail : [email protected]
Cheung, Jaeho
Director / Research Planning & Coordination Group
Ph.D., Rice University Income Tax, Tax Policy, Social Security PolicyE-mail : [email protected]
Jeon, Byung Mok
Director / Research Group for Taxation
12 2015 KIPF
Ph.D., The University of ChicagoFiscal Policy, Social Welfare PolicyE-mail : [email protected]
Kim, John M.
Head / PEMNA Center
Ph.D., Indiana University-BloomingtonHealth Care, Health Economics,Applied MicroeconometricsE-mail : [email protected]
Yoon, Sung-Joo
Head / Center for Fiscal Analysis
2015 KIPF 13
Research Staffs
Senior Fellows
Weon, Jong-Hak
Ph.D., Hitotsubashi UniversityProgram Evaluation, Fiscal PolicyE-mail : [email protected]
Senior Fellow
Ph.D., Columbia University Property Tax, Real Estate PolicyE-mail : [email protected]
Ro, Younghoon
Senior Fellow
Ph.D., Michigan State UniversityIncome Tax, Tax Policy,Social Welfare PolicyE-mail : [email protected]
Kim, Jae-Jin
Senior Fellow
Kim, Hyun-A
Ph.D., University of Illinois atUrbana-ChampaignUrban Economics, Public FinanceE-mail : [email protected]
Senior Fellow
An, Jongseok
Ph.D., University of Maryland Tax Policy, Local Public FinanceE-mail : [email protected]
Senior Fellow
Ph.D., University of PennsylvaniaFiscal Policy, International TaxationE-mail : [email protected]
Choi, Joonook
Senior Fellow
Hong, Beom-Gyo
Ph.D., Brown UniversityTax Policy, International Taxation, V.A.TE-mail : [email protected]
Senior Fellow
Ph.D., The Ohio State UniversityTax Policy, Corporate Income TaxE-mail : [email protected]
Kim, Hag-Soo
Senior Fellow
14 2015 KIPF
Fellows
Choi, Seng Eun
Ph.D., University of SyracuseTax and Fiscal Policy,Social Expenditure, Local Public FinanceE-mail : [email protected]
Fellow
Hong, Seung Hyun
Ph.D., Yale UniversityEconometrics, MacroeconomicsE-mail : [email protected]
Fellow
Heo, Kyoungsun
Ph.D., Indiana University BloomingtonPublic Policy Analysis,Public Management, Environmental PolicyE-mail : [email protected]
Fellow
Ph.D., Cornell University Health EconomicsE-mail : [email protected]
Lee, Eunkyeong
Fellow
Ph.D., Indiana UniversityPublic Management, Policy AnalysisE-mail : [email protected]
Park, Hanjun
Fellow
2015 KIPF 15
Research Staffs
Associate Fellows
Choi, Sungmun
Ph.D., Princeton UniversityPolitical Economy, Public FinanceE-mail : [email protected]
Associate Fellow
Ph.D., London School of EconomicsUrban Economics, Housing PolicyE-mail : [email protected]
Ha, Sejeong
Associate Fellow
Ph.D., University of PittsburghLaw and Economics,Political Economy, and Corporate FinanceE-mail : [email protected]
Choi, Hansoo
Associate Fellow
Ph.D., University of RochesterMacroeconomicsE-mail : [email protected]
Han, Jongsuk
Associate Fellow
Ph.D., Vanderbilt UniversityPublic Economics, Game TheoryE-mail : [email protected]
Hong, Sunghoon
Associate Fellow
Ph.D., University of Wisconsin-MadisonIndustrial Organization,Auctions, ContractsE-mail : [email protected]
Kang, Heewoo
Associate Fellow
Ph.D., Michigan State UniversityProperty Taxation, Local Public Finance,Resource·Environmental EconomicsE-mail : [email protected]
Kang, Sung Hoon
Associate Fellow
Ph.D., Princeton University Public AffairsE-mail : [email protected]
Lee, Haywon
Associate Fellow
16 2015 KIPF
Ph.D., Florida State UniversityPerformance Management and Evaluation,Public Management, InstitutionalismE-mail : [email protected]
Oh, Youngmin
Associate Fellow
Shin, Sangwha
Ph.D., Michigan State UniversityInternational Trade, Monetary EconomicsE-mail : [email protected]
Associate Fellow
Ph.D., Iowa State UniversityEnvironmental Policy, Valuation,Regional EconomicsE-mail : [email protected]
Yi, Dong Gyu
Associate Fellow
Ph.D., The Ohio State UniversityMacroeconomicsE-mail : [email protected]
Oh, Jonghyeon
Associate Fellow
2015 KIPF 17
Research Staffs
Visiting Fellows
Ra, Youngjae
Ph.D., Hankuk University of Foreign StudiesOrganization Management, CorruptionE-mail : [email protected]
Visiting Fellow
Ph.D., Yonsei UniversityPublic Finance & Local FinanceE-mail : [email protected]
Jeong, Seong-Ho
Visiting Fellow
18 2015 KIPF
Publications
Our detailed research and analyses are published in various forms, including books, research papers, policy papers, issue papers and policy reference manuals. KIPF also issues a periodical, Public Finance Forum, on tax and public policy issues. We publish the monthly Fiscal Bulletin that deals with major issues and trends associated with taxes and government expenditures. Periodicals also include Surveys on tax systems and tax administration, on fiscal systems, and on SOEs.
▲Cheonan
●Jochiwon-eup
Cheongju IC
Cheongwon IC
Gongju IC
Dangjin-Sangju Expressway
Honam Expressway
Yuseong IC
South Sejong IC
West Sejong IC
Jeongan IC
Gyeongbu Expressway
36
36
23
1
▼ Daejeon Yuseong
●First Town
Handuri Bridge
Cheonan-Nonsan Expressway
EW
N
S
Location
2015 KIPF 19
1924, Hannuri-daero, Sejong, 30147, Korea Tel. 82-44-414-2114, Fax. 82-44-414-2179
www.kipf.re.kr
