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