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Sung-Hwan Kim, "Case Study for Avoiding Behaviors and the Reflux Taxes on Corporate Undistributed Profits", Korean Management Consulting Review, Vol. 14, No.4, pp.221-229, November 2014.
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5 |
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6 |
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8 |
Seung-Rae Kim and Woo-Chul Kim, "Incidence of Corporate Income Tax Reforms in Korea", Ordo Economics Journal, Vol. 19, No. 1, pp. 85-112, March 2016.
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9 |
Ye-Young Moon and Young-Je Im, "Analysis on the Taxable Firm Characteristics of Corporate Accumulated Earnings Tax", Accounting Information Review, Vol. 34, No. 1, pp. 247-268, December 2016.
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10 |
Min-kyu Lee, How do Corporate tax and Reflux tax affect Investment and Employment? : A General Equilibrium Approach, Master Thesis, Hanyang University, Seoul, Korea, 2016.
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11 |
Ki-Se Lee, The Introduction Effect of 'Corporate Earnings Circulation Taxes' on the Firm's Strategies, Ph.D. Thesis, Chonnam National University, Gwangju, Korea, 2018.
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12 |
Ye-Ji Lee, The Effect of Dividend Boosting Tax Policy on the Dividend Decision of Listed Companies, Master Thesis, The University of Seoul, Seoul, Korea, 2016.
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13 |
Ki-Se Lee and Seong-Il Jeon, "The Introduction Effect of 'Corporate Earnings Circulation Taxes' on the Firm's Strategies", 2017 Korean Accounting Association Summer International Conference, Vol. 2017, No. 1, pp. 1183-1199, 2017.
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Nam-Chul Jung, Sung-Soo Yoon and Seok-Woo Jeong, "Corporate Earnings Circulation Taxes and Firms' Tax Strategies", Korean Journal of Taxation Research, Vol. 35, No. 2, pp. 141-178, June 2018.
DOI
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15 |
Woo-Seung Jung, The Effect of Corporate Accumulated Earnings Tax System on Business Decision Making, Ph.D. Thesis, Ajou University, Suwon, Korea, 2018.
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16 |
Dong-Hun Kim, "An Empirical Study on the Corporate Tax and Financial Factors Affecting Company's Investment Decisions", Korea International Accounting Review, Vol. 53, pp. 351-373, February 2014.
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17 |
Jeong-Kyo Kim and Hye-Ri Kim, "Corporate Non-reflux Income and Firm Value : A Review of Taxable Income Resources", Journal of Digital Convergence, Vol. 15, No. 11, pp. 221-229, Nobember 2017.
DOI
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18 |
Yong-Ju Lee and Tae-Hwa Yoon, "Effect of Corporate Retained Income Taxation System on Corporate Investment, Dividend and Wage Increase", Korean Journal of Taxation Research, Vol. 19, No. 6, pp. 215-244, December 2018.
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