고용창출효과 제고를 위한 외국인투자 인센티브제도 개편방안에 관한 연구 = Policy Analysis on Incentive System of Korea in Enhancing Job Creating Effects of FDI

다국어 초록 (Multilingual Abstract)

of foreign direct investment (FDI). It deals with various elements of current FDI incentive system, which might contribute to enhancing job creation effects of FDI, and compares them with those of other countries, such as the UK, France, and the US. Based on the analysis and comparison results this study suggests policy recommendations to enhance job creating effects of FDI.
After the Asian financial crisis the FDI incentive policy of Korea focuses to increase the FDI volume rather than the quality of investment. However, as Korea has been overcoming the crisis, and is now experiencing the economic growth without significant job-creation, the priority of FDI policy moves to enhance the economic impacts of FDI, especially the job creation effects. Considering this changing policy environment the Korean government introduced in 2011 a new job related element into the FDI tax incentive system, which partially links the amount of tax reduction with the number of jobs created by FDI. This study estimates the potential job creation effects of this change in tax incentive system, and suggests a better way to enhance them by expanding the portion of tax reduction tied to job creation. Also, it analyses the site support system for foreign invested companies, and suggests to introduce a job creation performance requirement article into the contract between the Korean government and foreign invested companies. Regarding cash grant, which was introduced relatively recently for foreign investors, this study suggests to include the wide range of investment projects into the eligible projects, considering the regional development and job creating effects of FDI.
This study makes contributions to academia and policy makers, how to change the Korean FDI incentive system in order to enhance the job creation effects of FDI. However, it has some limitations, in the sense that it deals with policy issues without empirical analysis of the job creation effects of FDI incentive system.

참고문헌 (Reference)

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