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National Tax Reform and its Income Redistribution Effect on Households in Chile
유찬용 한국APEC학회 2019 Journal of APEC Studies Vol.11 No.2
In Chile, since 2006, the public’s growing call for enhancement of income redistribution had precipitated massive student-led protests in 2006 and 2011, pressuring Chile’s congress to approve major changes in tax laws on October 2012. Against this backdrop, this paper compares the decile and quintile income share ratio and Gini Coefficient of income before and after tax which is measured to see whether it has alleviated income inequality or not. Furthermore, by comparing the years 2011 and 2013, one can examine if the reforms of 2012 were effective or not. The national tax reform comprised three major changes on tax revenues, which were; 1) Tax revenue decreased from the SCT (Second Category Tax), 2) Tax revenue decreased from education expense tax credit, 3) Tax revenue mostly increased from the FCT (First Category Tax). The implication tax reform has on income redistribution is that there are three functions of tax policy that can alleviate the imbalance of income redistribution. This paper examines whether the tax reform in 2012 on individual income tax contributed to increasing income redistribution in Chile in 2013, utilizing the panel data of the years 2011 and 2013.
Facile Preparation and Control of Cu-Se compounds with Various Preparation Conditions
장성완,유찬용,박강현,이두용,박성균 한국물리학회 2015 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.66 No.2
Preparation of Cu-Se compounds, chalcogenide-based materials, is studied in this paper. TheCu-Se compounds were synthesized by using a hydrothermal method. This method possesses theadvantages of simple preparation, facile manipulation, and the use of nontoxic supercritical water asa solvent. The chemical composition of the Cu-Se compounds was controlled by varying the coppersource, reaction time, temperature, and surfactant. When CuCl2 was used as a copper source, theCu-Se compound tended to form a CuSe2 phase. This phase was also formed at short reactiontimes and low reaction temperatures. Additionally, we investigated the change in the chemicalcomposition of various Cu-Se compounds by using an acid treatment. The CuSe phase easilydecomposed in acidic media while the CuSe2 phase showed a high resistance to acidic media. Thissynthesized CuSe2 can be used as a Cu(In,Ga)Se2 (CIGS) precursor in a nonselenization method. This preparation method is expected to have potential applications in energy-related devices.