Thank you for Visiting the Korea Institute of Public Finance (KIPF) web site.
Jae-Jin KimPh.D. in Economics, Michigan State University, USA
Professional Experience
2021 ~ presentPresident, Korea Institute of Public Finance
2018 ~ 2020Vice President, Korea Institute of Public Finance
2019 ~ 2021Senior Research Fellow, Center for the Study of Tax Administration, Korea Institute of Public Finance
2013 ~ 2015Director, Research Group for Taxation, Korea Institute of Public Finance
1997 ~ 2021Korea Institute of Public Finance
2021 ~ presentMember, Deliberative Committee for the Development of Tax System, Ministry of Economy and Finance
2019 ~ 2020Member, Evaluation Expert, Government Policy Evaluation on Job and State Policy
2016 ~ 2018Chair, Council of Establishment and Modification of Social Security Programs
2013 ~ 2014Advisory Member, Special Commission for Tax Reform, Planning and Finance Committee, National Assembly
2013 ~ 2013Member, Social Insurance Improvement Group, Ministry of Health and Welfare
2011 ~ 2013Member, Deliberative Committee for Basic Expense Rate, National Tax Service
2011 ~ 2012Member, Committee for Employment and Better Society Safety Net, Economic, Social and Labor Council
2011 ~ 2011Member, Planning Office of Social Insurance Membership Expansion, Prime Minister's Secretariat
2007 ~ 2010Member, National Minimum Living Standards Security Committee, Ministry of Health and Welfare
2007 ~ 2008Senior Member, Presidential Council for the Plans for Bi-polarization and Livelihood of Citizens
2005 ~ 2008Member, Evaluation Group for Government Reform, Ministry of Interior
2005 ~ 2006Member, Joint Evaluation Committee for Government Affiliated Organizations, Ministry of Planning and Budget
2003 ~ 2004Head, Tax Policy Team, Presidential Committee for Social Inclusion, Office of the President, Republic of Korea
1999 ~ 2001ead, Public Finance and Tax Policy Team, Presidential Committee for the Improvement of the Quality of Life, Office of President, Republic of Korea
Work Experience
2021 ~ presentMember, Committee for Business Succession, Korea Federation of SMEs
2020 ~ presentMember, Division for Enforcement of Fair Taxation, Committee for National Tax Administration Reforms
2020 ~ presentExpert, Special Support Region for SMEs, Korea Small Business Institute
2012 ~ presentMember, Presidential Commission for Mid-sized Enterprises
2012 ~ presentMember, Policy Planning Committee, Seoul Micro-Business Forum
2018 ~ 2021Member, Advisory Committee, Economic Specialists, Korea Development Institute
2018 ~ 2020Research Advisory Committee, Local Finance Division, Korea Institute of Local Finance
2018 ~ 2019Member, Committee for Better Society Safety Net, Economic, Social, and Labor Council
2018 ~ 2018Adjunct Professor, Graduate School of International Studies at Korea University
2017 ~ 2019Member, Jury Committee for the Local Tax Rulings, Ministry of the Interior
2017 ~ 2018Member, Policy Planning Group, Ministry of SMEs and Startups
2017 ~ 2017Team Leader, In-depth Feasibility Study on “Enhancement of Integrated EBM (Electronic Billing Machine) and Capacity Building to Strengthen Transparency of Tax Administration in Rwanda,” a Korea International Cooperation Agency (KOICA) project funded by the Korean Government
2017 ~ 2017Consultant to the World Bank for an Assignment with the GMF – East Asia and Pacific 2: Participating the World Bank domestic mobilization team to modernize tax administration and revise tax policies towards achieving fiscal sustainability in Timor-Leste
2016 ~ 2016Consultant (Presenter) to the World Bank for an Assignment with the GMF – ECA, EAP & SAR Region: Participating “Learning Event of Managing Tax Expenditures-Framework, Practices and Lessons”
2015 ~ 2017Member, Advisory Committee, Accounting and Tax Division, KOSDAQCA
2015 ~ 2017Member, Deliberative Committee for the Qualification of Tax Accountant, National Tax Service
2015 ~ 2017Member, Fund Operation Committee for the Promotion of Micro-business and Market, Ministry of SMEs and Startups
2015 ~ 2015Member, Comprehensive Plans for Year-end Settlements, Ministry of Strategy and Finance
2015 ~ 2015Vice President, Korean Academic Society of Taxation
2014 ~ 2015Member, Non-governmental Committee for the Social Service Development Forum, Ministry of Health and Welfare
2013 ~ 2017Member, Presidential Committee for Sustainable Development of Policies for Low Birthrate and Aging Society
2014 ~ 2016Director, Korean Association of Public Finance
2014 ~ 2019Director, Korean Association of Public Policy
2013 ~ 2015Member, Advisory Committee, KOSDAQCA
2012 ~ 2016Member, Advisory Committee, National Health Insurance Service
2011 ~ 2011Member, Task Force Team, Presidential Committee for Informatization Strategy
2009 ~ 2016Member, Supporting Division for Investigation and Analysis, National Assembly Research Service
2009 ~ 2011Member, Council for Improvement of Tax Education, National Tax Service
2009 ~ 2010Visiting Fellow, University of Southern California
2008 ~ 2010Member, Deliberate Council for the Cash Receipts, National Tax Service
2008 ~ 2009General Manager, Planning Division for the 3rd Long-term Development of Social Insurance
2008 ~ 2008General T/F for the Future and Vision Project, Presidential Council for Future and Vision
2006 ~ 2008Member, Working Committee for Social Welfare, Ministry of Health and Welfare
2006 ~ 2008Member, Advisory Council for Tax Innovation of the High-income Self-employed Business, National Tax Service
2006 ~ 2008Executive Director, Korean Academic Society of Taxation
2005 ~ 2009Member, Advisory Committee for Qualified Collection, National Health Insurance Service
2005 ~ 2005Member, Research and Planning Committee for Earned Income Tax Credit
2003 ~ 2004Senior Member (Insurance and Finance), Committee for the Improvement of National Health Insurance
2002 ~ 2004Member, Deliberative Committee for Basic Expense Rate, National Tax Service
2002 ~ 2003Senior Advisor, Korea Independent Commission for Anti-Corruption
1997 ~ 2007Adjunct Professor, Michigan State University
1997 ~ 2000Research Director, Michigan Government Jobs Commission
1997 ~ 2006Director, VIPP in Korea, Michigan Statement University
1996 ~ 1997Associate Director, Michigan State University (VIP Program)
1995 ~ 1996Coordinator, Michigan State University (VIP Program)
1995 ~ 2006Research Fellow of Economic Analysis, Comparative and Multidisciplinary Study Group
1995 ~ 1997Coordinator, Michigan Government Jobs Commission
1995 ~ 1995Research Associate, Michigan State University (Dean's Office)
1992 ~ 2006Research Associate, Consortium on Development Studies
publications and reports
A Study on the Design of Employment-friendly EITC, (co-author), Research Paper, Korea Institute of Public Finance, November 2020
In-depth Evaluation on Exemption of Secondly Tax Payment Obligations of Venture Capitalists, Research Paper, Korea Institute of Public Finance, September 2020
In-depth Evaluation on Special Tax Treatments for Investment in Entrepreneur. etc,Research Paper, Korea Institute of Public Finance, September 2020
A Study on the Enhancement of the Eligibility Criteria for the Employment Insurance of the Self-Employed, (co-author),Research Paper, Korea Institute of Public Finance, December 2019
Policy Suggestion on “Durunuri” through the Analysis of Social Insurance Subsidy Program, (co-author), Research Paper, Korea Institute of Public Finance, December 2019
In-depth Evaluation on ‘Special Tax Treatments on Gains from Exercising the Stock Options of Venture Companies, (co-author), Research Paper, Korea Institute of Public Finance, September 2019
In-depth Evaluation on Child Tax Credits, (co-author), Research Paper, Korea Institute of Public Finance, September 2019
A Study on the Enhancement of the Marine Transport Tax System for the Development of the Marine Transport Industry, (co-author), Research Paper, Korea Institute of Public Finance, July 2019
A Study on Reform of Liquor Tax System, (co-author), Research Paper, Korea Institute of Public Finance, June 2019
A Study on Tax Burdens on Foreign and Domestic Liquor by Liquor Type and Research on Liquor Tax System of Selected Countries, (co-author), Research Paper, Korea Institute of Public Finance, December 2018
A Study on the Improvement of the Charging System for the Online Payment Fees, (co-author), Research Paper, Korea Institute of Public Finance, December 2018
In-depth Evaluation on Deductions and Tax Credits on the Use of Credit Cards, etc., (co-author), Research Paper, Korea Institute of Public Finance, September 2018
A Study on Bi-lateral International Taxation Consultative Body for Enactment and Revision of Tax Treaties, (co-author), Research Paper, Korea Institute of Public Finance, August 2018
A Study on Taxation of Shared Economic Activities, (co-author), Study of Tax Law, Korea Institute of Public Finance, June 2018
A Study on the Reduction in the Sales Fees of Online Stores, (co-author), Korea Institute of Public Finance, April 2018
In-depth Evaluation on Special Tax Credits for Insurance and Donations, (co-author), Korea Institute of Public Finance, December 2017
A Study on the Administration of Income Tax Collection: Focused on Earned Income, Business Income, Capital Gains Tax, (co-author), Korea Institute of Public Finance, December 2017
A Study on the Withholding Tax System of Selected Countries and the Expandability of the Application of Withholding Taxes, Research Paper, Korea Institute of Public Finance, December 2017
A Study on the Tax Credits for Cash Receipt System Operators and the Computation of Appropriate Credit Amount, (co-author), Korea Institute of Public Finance, December 2017
In-depth Evaluation on Tax Credits for E-filing, (co-author), Korea Institute of Public Finance, October 2017
A Study on Merchant Fees for On-line Sales, (co-author), Korea Institute of Public Finance, July 2017
Cross-border Comparison of Tax Receipt System, (co-author), Korea Institute of Public Finance, June 2017
Measures for Increasing Tax Revenue through the Implementation of VAT Policy in Egypt, Ministry of Strategy and Finance·KDI, June 2017
Cross-border Comparison of Tax Receipt System, (co-author), Korea Institute of Public Finance, June 2017
n-depth Evaluation of ‘A Study on Special Tax Supports for Venture Companies’ (co-author),Korea Institute of Public Finance, January 2017
A Study on the Simplified Tax System of Selected Countries, (co-author), Korea Institute of Public Finance, December 2016
In-depth Evaluation (IV) on ‘Tax Deductions for Using Credit Cards, etc.’, (co-author), Korea Institute of Public Finance, September 2016
Support for Implementing Fiscal Policy Instruments for the Development of Non-Cash Payment System in Moldova, (co-author), Korea Institute of Public Finance, January 2016
Effective Management of Social Insurance Fees Using Daily Labor Income, (co-author),Korea Institute of Public Finance, December 2015
Comparison and Analysis on Gift and Inheritance Taxes of Selected Countries, (co-author), Korea Institute of Public Finance, December 2015
A Study on the Development of Jewelry Business for the Legalization of Underground Economy, (co-author),Korea Institute of Public Finance, November 2015
Improvement of Support System for Areas Surrounding Power Plants, (co-author), Korea Institute of Public Finance, November 2015
A Study on the Improvement of Tax System for Startups and Venture Capitals, (co-author), Korea Institute of Public Finance, November 2015
A Study on the Introduction of ‘Tax System to Raise Household Income' (co-author), Korea Institute of Public Finance, August 2015
A Study on the Effects and the Problems from the Introduction of the VAT Reverse Charge for Steel Scrap Transactions, (co-author), Korea Institute of Public Finance, August 2015
2014/15 Knowledge Sharing Program with Indonesia: Reforming Economic Institutions and State Bureaucracy for Stronger Indonesia - Business Process Modeling for Indonesian Tax Administration, Ministry of Strategy and Finance·KDI·KPMG·KODIT, April 2015
A Study on Effects of the Change of the EITC Payment Standards and the Introduction of CTC on the Redistribution of Income from Single-income and Double-income Families, Korean Social Security Association, February 2015
A Study on the Reform of Tax Support System for the Promotion of Venture Industry, (co-author), Korea Institute of Public Finance, December 2014
Performance Evaluation on the Introduction of the Basic Pension from Social and Economic Perspectives, (co-author), Korea Institute of Public Finance, December 2014
Cross-border Comparison of the Income Tax Deduction Systems for Earned Income and Business Income Earners, (co-author), Korea Institute of Public Finance, December 2014
A Case Study on Korea’s Tax Administration Experience for Capacity-Building on Tax Infrastructure in Developing Countries, Korea Institute of Public Finance, November 2014
A Proposal for Improvement and Investment on the Tax System for Technology Commercialization Enterprises, (co-author), Korea Institute of Public Finance, October 2014
A Study on the Improvement of the Tax Credit System for Issuance of Credit Card Sales Slips, etc., (co-author), Korea Institute of Public Finance, September 2014
A Study on the Operational Plan for Rational EITC and CTC Systems Adequate for Korea in Accordance with the Expansion of Welfare Tax, (co-author), Korea Institute of Public Finance, September 2014
A Study on the Scope of Earned Income of Selected Countries, Korea Institute of Public Finance, August 2014
Evaluation of the Earned Income Tax Credit (EITC) System and the Issues (co-author),Korea Institute of Public Finance, July 2014
A Study on Introduction of Child Tax Credit,Korea Institute of Public Finance, January 2014
A Study on the Reform Plans on Income Tax System for Alleviation of Income Bipolarization, Korea Institute of Public Finance, December 2013
A Policy Proposal for the Sound Development of Venture Industry, National Research Council for Economics, Humanities and Social Sciences, June 2013
A Study on Effects and Social Costs of Activation Policy for Credit Card Transactions,Korean Credit Card Academics Society, June 2013
Earned Income Tax Credit in Korea: An Introductory Guide, KLI, 2013
A Strategy for Establishment of a Link between Earned Income Tax Credit and Social Insurance Subsidy Program, (co-author), Korea Institute of Public Finance, December 2012
A study on Linking EITC and Social Insurance Subsidy Program, (co-author), Korea Institute of Public Finance, December 2012
A Case Study on Non-taxable or Tax-exempt Overseas Savings Accounts, (co-author), Korea Institute of Public Finance, December 2012
A Case Study on the Application Standards of Earned Income Tax Credit for the Self-employed Business, (co-author), Korea Institute of Public Finance, December 2012
A Study on the Introduction of Advanced Tax System for Family Succession, (co-author), Korea Institute of Public Finance, December 2012
A Study on the Efficient Tax Management System for Tax Data in Local Governments, Korea Institute of Public Finance, November 2012
A Study on the Unification of Income-based Health Insurance Fee System, (co-author), Korea Institute of Public Finance, November 2012
A Study on the Development of Measurement Indicators for Transparency in Tax Base, Korea Institute of Public Finance, september 2012
A Study on the Tax Credit for Cash Receipt System Operator and Computation of Appropriate Credit Amount, (co-author), Korea Institute of Public Finance, June 2012
A Study on Establishment of a Link between Earned Income Tax Credit and Social Insurance Program, National Research Council of Economics, Humanities and Social Sciences, January 2012
Credit Card Activation Policy, 10 years: Evaluation and Challenges, (co-author), Korea Institute of Public Finance, December 2011
A Comparative Study on the Source-based Taxation System for the Dividends Paid to Overseas Subsidiaries, (co-author), Korea Institute of Public Finance, December 2011
The Problems of the Method of Payment for College Tuition and Improvement Plans, (co-author), Korea Institute of Public Finance, October 2011
A Study on the Declaration System for Cash Transaction in the United States, Korea Institute of Public Finance, September 2011
A Study on the Establishment of the Service Industry-friendly System, (co-author), Korea Institute of Public Finance, September 2011
A Study on Withholding Agents’ Responsibilities, (co-author), Korea Institute of Public Finance, September 2011
A Study on the Consignment of the Collection of Taxes in Arrears to Private Enterprises, Korea Institute of Public Finance, August 2011
A Research on Current status and Activation plans for Self-support Funds, Korea Institute of Public Finance, May 2011
A Study on Expansion of Access to Electronic Financial Transaction Information and its Application, (co-author), Korea Institute of Public Finance, December 2010
A Study on Measures to Improve Charging in Transactions through the VAT Reverse Charge, Korea Institute of Public Finance, December 2010
The Trends of Tax Reforms on Environment-friendly Motor Vehicles in Foreign Countries and the Implications, (co-author), Korea Institute of Public Finance, August 2009
A Study on the Establishment and Legislation of Gold (or Commodity) Exchangee, (co-author), Korea Institute of Public Finance, June 2009
A Reform Proposal for the Systems for Receiving Local Taxes, Korea Institute of Public Finance, June 2009
An Improvement Plan of the Tax System for Indirect Investment, Korea Institute of Public Finance, December 2008
New Directions of Government Policy for Tobacco Industry in Korea, Ministry of Strategy and Finance, December 2008
A Study on the Fair Credit Card Merchant Fees for Micro-businesses, Korea Federation of Small and Medium Business, October 2008
A Study on the Business Accounts of Selected Countries, Korea Institute of Public Finance, September 2008
A Study on the Future Directions of EITC in Korea, Ministry of Finance and Economy, December 2007
A Study on the Taxation of Retirement Pension Plan, Korea Institute of Public Finance, December 2007
A Proposal of Improvement of Indirect Investment Taxation, Korean Academic Society of Taxation, April 2007
A Proposal of Enhancing Tax Base, Using Financial Transaction Information, Korean Academic Society of Taxation, December 2006
A Study on the Tax Infrastructure in the Advanced Countries, National Tax Service, December 2005
A Study on the Feasibility of Introduction of Korean Earned Income Tax Credit, (co-author), Presidential Committee for the Prevention of Income Bipolarization and Discrimination, September 2005
A Study on How to Induce the Correct Income Reporting,National Pension Service, June 2004
A Study on Broadening the Tax Base of Self-employed Business, Korea Institute of Public Finance, December 2003
A Study on Broadening the Tax Base of Self-employed Businesses in Korea, Ministry of Finance and Economy, November 2003
A Study on the Employee's Welfare Card,Korea Workers' Compensation and Welfare Service, March 2003
A Study on the Improvement of the National Basic Living Security System – A Study on the Workers’ Incentives through Tax Policy, (co-author),Korea Institute of Public Finance, December 2002
Policy Directions for the Sound Development of Venture Companies, (co-author), Korea Institute of Public Finance, December 2002
Analysis of the Causes of Increase in Number of Credit Defaulters and Countermeasures, (co-author), The Credit Finance Association, December 2002
A Reform Proposal of Individual Income Tax System for the Promotion of Convenient Tax Payment, Ministry of Finance and Economy, November 2002
A Study on the Improvements of Budget Performance Evaluation and Expenditure Structure, Korea Institute of Public Finance, November 2001
A Tax Policy Proposal for Efficient Financial Market for Venture Companies, (co-author), Korea Information Society Development Institute, November 2001
A Reform Proposal of Earned Income Tax System, Ministry of Finance and Economy, September 2001
A Policy Implication and Analysis on the Activation of Credit Card Transaction, Credit Finance Association, March 2001
An Analysis of Effectiveness and Implications of Activation Policy for Credit Card Transactions, Korean Public Economic Association, 2001
A Study on the Partnership Taxation, Korea Institute of Public Finance, December 2000
Policy Issues on the Inducement of Faithful Tax Payment: A Proposal for the Linkage between Tax Policy and Social Security Policy, (co-author), September 2000
Cross-border Comparison on the Support System for Venture Capital and Policy Implications, (co-author), Korea Financial Investment Association, (co-author), June 2000
DJ Welfarism, Life Quality Improvement Planning Group, Office of President, January 2000
A Proposal of the Introduction of Tax Deductions for Credit Card Uses and the Invigoration of Check Cards, Ministry of Finance and Economy, December 1999
A Proposal for the Anti-Corruption Measures in Taxation, (co-author), Office for Government Policy Coordination, May 1999
A Reform Proposal of the Tax System for Small and Medium Enterprises, (co-author), Ministry of SMEs and Startups, December 1998
Policy Directions for the Promotion of Investment Cooperatives, Korea Institute of Public Finance, December 1998
Economic Implications of Inheritance in the Evaluation Model of Tax Policy, Korea Institute of Public Finance, August 1998
A New Direction on the Trust Income Tax in Korea, (co-author), Korea Institute of Public Finance, July 1998
ntroduction of VAT and Capital Accumulation – Analysis based on CGE Model, Korea Association of Public Finance, May 1998
A Study on Taxation of Institutional Investment, and OECD Discussions on Tax Policy and Countermeasures, Korea Institute of Public Finance, February 1998
A Study on Tax Incentives for the Promotion of Venture Industry, (co-author), Korea Financial Investment Association, June 1997
The Korean Automobile Industry: Challenges and Strategies in the Global Market (Journal of International Marketing, February 1997)
Dissertation - An Assessment of the Value-Added Tax, Using Computational General Equilibrium Model with Overlapping Generations, December 1996 (Advisor - Dr. Charles L. Ballard)
Social Movements and Intelligent Experts, (co-editor), National Union for Economic Justice, November 1996
An Assessment of the Effects of Tax on Consumption, Using Computational General Equilibrium Model with Overlapping Generations, 1996
Assessing the International and Efficiency Effects of a Value-Added Tax, 1995
Global Strategy for State and Local Governments, 1995
The Future of the Korean Automobile Industry: A Global Perspective, 1995