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TAX REFORMS IN EAST ASIAN DEVELOPING COUNTRIES: Motivations, directions, and implications
Author(s) -
Asher Mukul G
Publication year - 1989
Publication title -
asian‐pacific economic literature
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.232
H-Index - 21
eISSN - 1467-8411
pISSN - 0818-9935
DOI - 10.1111/j.1467-8411.1989.tb00165.x
Subject(s) - tax reform , east asia , business , tax administration , political science , development economics , economics , public economics , china , law
This first presents an overview of the level and structure of taxation in Hong Kong, Indonesia, Malaysia, the Philippines, Singapore, South Korea, Taiwan and Thailand. It then briefly reviews the available literature on tax reform, country by country. It finally gives a comparative analysis, focusing primarily on tax mix and tax structure, and the importance attached to tax administration.