[Title Page]
Contents
I. Introduction 4
II. Tax Incentive Policies in Korea 5
1. The History of Tax Incentive Policy 5
2. Tax Incentive Policy Measures 8
III. The Marginal Effective Tax Rates 10
1. General Background 10
2. Data 13
IV. The Estimates of Marginal Effective Tax Rates 14
1. The Estimates with Constant Weight 15
2. The Estimates with Different Weights 17
3. International Comparison 18
V. Conclusions 18
References 39