LIST OF TABLES AND FIGURES Table 1: Terminal Compensation Requirements (Selected Countries) Table 2: Confirmed, Unresolved Cases of Severance Theft, with Amounts Legally Owed to Workers Table 3: Payment Status at Factories in WRC Data Set Figure 1: Portion of Severance Received by Workers at 31 Factories with Confirmed Severance Theft Figure 2: Incidence in WRC Data Set of Factory Closures vs. Mass Dismissals Figure 3: Severance Theft in the Garment Industry during Covid-19