Sage Open, Volume 15, Issue 4, October-December 2025.
This study examines the influence of organizational characteristics on the agility of tax-planning decision-making by the Korean business groups known as chaebols. Using South Korea’s transition from a worldwide to territorial tax system in 2023 as a ...
When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System
by Ji Seon Yoo | Dec 30, 2025 | SAGE