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.
Ching-huei Chang is a research fellow at the Sun Yat-sen Institute for Social Sciences and Philosophy at Academia Sinica in Taipei. Ji Chou is a research fellow at the Chung-Hua Institution for Economic Research in Taipei. Richard A. Musgrave is H. H. Burbank Professor of Political Economy, Emeritus, at Harvard University and adjunct professor of economics at the University of California-Santa Cruz. John Riew is professor of economics at Pennsylvania State University. Gerardo P. Sicat is with the World Bank in Washington, D.C.