Taxation of capital income (dividends, capital gains, inheritance, wealth). Distinct from corporate rate.
Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
Comprehensive Real Estate Holding Tax (종합부동산세) introduced 31 August 2005 as a central-government tax targeting multi- property owners and owners of high-value single properties. Two brackets: housing valued above KRW 900m (later lowered to 600m), and multi-parcel landholders. Rates 1-3% on assessed value. Intended to cool Seoul-metropolitan real-estate boom via holding-cost escalation. Paired with transaction-tax and capital-gains tightening for multi-home owners (~60% effective rate for 3-plus-home owners). Scope partially rolled back 2008 under Lee Myung-bak as Constitutional Court ruled household- aggregated assessment unconstitutional.
Per invariant 3, reforms are scored by what they did on each channel-separated axis, not by the party that enacted them. This fingerprint is how the policy-match engine finds historical analogues.
Explicit links are curated by the author. Inferred links are hypotheses in the library that test the same axes this policy moved — the framework's answer to "what does the data say about a policy like this?".
Ranked by axis-fingerprint overlap with this policy. Direction match bolded — those are the closest historical analogues. Shape of the match is what drives policy-outcome comparison, not the country or party label.