Does tax simplification enhance utilization and equity? Evidence from investment tax credits in South Korea .
Journal of Social Economics Research,
[S. l.], v. 13, n. 2, p. 17–31, 2026. DOI:
10.18488/35.v13i2.4957. Disponível em:
https://archive.conscientiabeam.com/index.php/35/article/view/4957. Acesso em: 1 aug. 2026.