This 2000 edition of OECD's periodic review of Korea's economy includes special featuers on the tax systems and building a more market-oriented economy.
Notes:
SPECIAL FEATURES Improving the tax system Progress in structural reform
Assessment and Recommendations I. The Recovery from the Crisis -The Rebound in Domestic Demand -Is the Economy Likely to Overheat? -The Shrinking Current Accounts Surplus -Economic Prospects II. Monetary and Fiscal Policies -Monetary and Exchange Rate Policies -Fiscal Policy -Developing a Social Safety Net III. The Tax System: More Fairness and Less Complexity Required -Forces Shaping Tax Policy -Positive Features of the Tax System -Major Weaknesses of the Tax System -Improving Equity, Efficiency, and Simplicity IV. Building a Market-Oriented Economy -Policies towards the Corporate Sector -Policies to Boost Competition -Flexible Labour Markets -The New Framework for Agricultural Policy Annex I. The Tax System as of 1 Jan 2000 Annex II. The Special Tax Treatment Control Law Annex III. Developing a Knowledge-Based Economy Annex IV. Progress in Restructuring the Financial Sector Annex V. The Daewoo Crisis, Investment Trusts, and the Bond Market Stabilisation Fund Annex VI. Calendar of Main Economic Events