RFBerlin Applied Economics Seminar

Minki Kim (University of Mannheim)

The Impacts of Negative Income Tax on Labor Market and Health Outcomes: Evidence from a Large Scale Field Experiment

Time: 14:00 – 15:15, Tuesday 2 December 2025

Location: Gormannstrasse 22, 10119 Berlin

The RFBerlin Applied Economics Seminar series brings leading researchers to Berlin to share their latest work and engage with our community. We are pleased to welcome Minki Kim (University of Mannheim) for the first session this December.

Minki Kim is an Assistant Professor of Economics at the University of Mannheim, where he teaches advanced macroeconomics, development economics, and the macroeconomics of development. His research focuses on macroeconomics, growth, development, and human capital, with a particular interest in how long-run structural forces shape economic outcomes across countries.
He is also a member of the Collaborative Research Center Transregio 224 “Economic Perspectives on Societal Challenges: Equality of Opportunity, Market Regulation, and Financial Stability.”

Event Topic:

The Impacts of Negative Income Tax on Labor Market and Health Outcomes: Evidence from a Large Scale Field Experiment

with: Hyuncheol Bryant Kim, Jungmin Lee, Seung-hun Lee, and Sangyoon Park

We evaluate the effects of a large-scale randomized negative income tax experiment in Seoul, South Korea. Monthly cash transfers to low-income households over a two-year period significantly increased total household income and expenditures on essential goods and services, including food and healthcare. However, the program lowered employment rates among recipients relative to the control group. Mental health initially improved following transfer receipt, but these gains attenuated over time. We calibrate a quantitative general equilibrium life-cycle model and compare alternative program designs through policy simulations. Our model predicts that a nationwide scale-up of the experiment would reduce income and consumption inequality but lower aggregate output, driven by income effects on labor supply and reduced precautionary savings.

Event Details:

Date: 2 December 2025
Time: 14:00–15:15

Participation: the seminar is open to the public and targeted to an academic audience.

f you have any questions or need further information, feel free to contact us using the form or email us at [email protected]