Taxation and economic development among Pacific Asian countries

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Bibliographic Information

Taxation and economic development among Pacific Asian countries

edited by Richard A. Musgrave, Ching-huei Chang, and John Riew

Westview Press, 1994

Available at  / 42 libraries

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Includes bibliographical references and index

Description and Table of Contents

Description

An array of case studies exploring evolving tax policy and economic development in Pacific Asian countries.

Table of Contents

  • Introduction, Richard A. Musgrave
  • the Indonesian tax reform after five years, Malcolm Gillis
  • the tax system and economic developmnent - the case of Japan, Keimei Kaizuka
  • tax reform in the Philippines, Gerardo P. Sicat
  • directions of Malaysian tax reform, Datuk Kamal Salih et al
  • property taxation as a national policy tool in Taiwan, Chuan Lin
  • the cost of capital and the effective tax rate in Taiwan - 1961-1985, Ji Chou and De-Min Wu
  • effective corporate tax rates on capital income in Hong Kong, H.C.Y. Ho
  • tax policy and business investment - the case of Taiwan's manufacturing industry, Ching-huei Chang and John Riew
  • the international dimension of Korean tax policy, Wan-soon Kim and Kwang-chul Lee
  • tax incentives for export promotion in Japan - 1953-1964, Hiromitsu Ishi
  • international aspects of income taxation in Taiwan, Tin-An Chen and Peter Wen-Hui Cheng
  • financing social security through the central provident fund - the case of Singapore, M.G. Asher
  • a new role for fiscal policy and tax finance for social development in Korea, Kye-sik Lee.

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