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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Noh-Chang Kim

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Sep 2026

Limitations and Policy Recommendations for the Integrated Investment Tax Credit

[Purpose] This study evaluates the operational status and benefit distribution of Korea’s Integrated Investment Tax Credit (IITC), introduced in 2021. By comparing the IITC with investment tax regimes in major advanced economies, it derives strategic policy reforms to optimize national tax incentives. [Methodology]...

Noh-Chang Kim · 0 citations

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