Korea Capital Market Institute

Recently, interest in dividend income has surged among domestic investors, highlighting the growing need for reforming the dividend tax system. However, the current tax regime for dividend income has several issues, prompting calls for improvement.

Benchmark rates are used as reference rates to determine the payoff of various financial transactions, including interest rate derivatives, floating rate loans and floating rate notes (FRNs), and have a significant impact on the operation of financia...

This study examines the financial challenges that may arise as Korea transitions to an aging economy and discusses institutional and policy responses for each of the major asset classes held by older households. Korea's aging population is p...

This study aims to predict corporate failures in the Korean stock market. In particular, it seeks to design an effective early warning model that forecasts delisting prior to trading suspensions. To achieve this, the model incorporates not only quant...