The interaction of taxation and economic development is one
of the most significant aspects of Korea's modernization history.
This study analyzed the development of the Korea's tax system
since the end of World War Ⅱ and examines the effects of the
tax system on the modernization process.
This report is part of a broader study of Korea's economic
modernization, being undertaken jointly by the Korea
Development Institute and the Harvard Institute for International
Development. The research project includes several research
monographs covering individual sectors and an integrative study
which assesses the consequences of Korea's development