Publication:
A Case Study on Korea’s R&D Tax Incentives: Principles, Practices, and Lessons for Developing Countries

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dc.contributor.authorWorld Bank
dc.date.accessioned2024-05-14T18:38:30Z
dc.date.available2024-05-14T18:38:30Z
dc.date.issued2024-05-14
dc.description.abstractR&D tax incentives (RDTIs) are among the most popular instruments that governments in both developing and developed economies employ to induce private investment in research and development (R&D). RDTIs can influence a host of development drivers: the quantity and quality of innovation, the mobility of innovation activity and of researchers across regions and countries, the dynamism of firms, the quality of firms and researchers, and the high-level direction of research efforts. However, in developing countries, settling on the right design features of RDTIs continues to be an important challenge. This case study aims to identify some principles for adapting good international practices for designing RDTIs to the specific features and conditions prevailing in developing countries. It explores the existing evidence on the functioning and impacts of RDTI schemes in Korea and in Asian and Latin American countries comparable to Indonesia, the Philippines, and Viet Nam. Practitioners from those countries can take a closer look at RDTI schemes to frame a discussion about the composition of design and implementation features considering the international experience.en
dc.identifierhttp://documents.worldbank.org/curated/en/099443505132416377/IDU1eafcf1f5151081421f1965913c696d1e3c75
dc.identifier.doi10.1596/41543
dc.identifier.urihttps://hdl.handle.net/10986/41543
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectRDTI
dc.subjectRESEARCH AND DEVELOPMENT TAX INCENTIVE
dc.subjectINNOVATION
dc.subjectDEVELOPING COUNTRIES
dc.titleA Case Study on Korea’s R&D Tax Incentivesen
dc.title.subtitlePrinciples, Practices, and Lessons for Developing Countriesen
dc.typeReport
dspace.entity.typePublication
okr.crossref.titleA Case Study on Korea’s R&D Tax Incentives: Principles, Practices, and Lessons for Developing Countries
okr.date.disclosure2024-05-14
okr.date.lastmodified2024-05-13T00:00:00Zen
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Policy Note
okr.docurlhttp://documents.worldbank.org/curated/en/099443505132416377/IDU1eafcf1f5151081421f1965913c696d1e3c75
okr.guid099443505132416377
okr.identifier.docmidIDU-eafcf1f5-5108-421f-9659-3c696d1e3c75
okr.identifier.doihttps://doi.org/10.1596/41543
okr.identifier.externaldocumentum34317408
okr.identifier.internaldocumentum34317408
okr.identifier.report190149
okr.import.id4147
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099443505132416377/pdf/IDU1eafcf1f5151081421f1965913c696d1e3c75.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryKorea, Republic of
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.unitInfra MNA Energy 1 (IMNE1)
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