Hong, Woo-Hyung; Kang, Sung Hoon - 2023
The 2014 tax reform in Korea transformed the tax deduction system into a tax credit system for charitable giving. As a … unbalanced panel data of the National Survey of Taxes and Benefits, we examined how the tax reform in Korea affected donor …. The 2014 tax reform aimed to increase the net donation amount while improving equity. However, our findings indicate that …