Statement:
In Luxembourg, the tax system is simpler than in South Korea

In the Tax Competitiveness Index rating Luxembourg holds position #6 ²⁰²¹ out of 37 and South Korea is #26 out of 37 ²⁰²¹.
Position of Luxembourg is better than position of South Korea.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Luxembourg	'Overall Score' value is	76.5
   South Korea	'Overall Score' value is	60.6