Tax Systems and Tax Reforms in South and East Asia

By Luigi Bernardi, Angela Fraschini, Parthasarathi Shome

© 2006 – Routledge

312 pages

Purchasing Options:
Paperback: 9780415512442
pub: 2013-08-08
US Dollars$54.95
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Hardback: 9780415389594
pub: 2006-03-30
US Dollars$170.00
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About the Book

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.

It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Table of Contents

1. An Overview of Taxation 2. Main Tax Policy Issues 3. The Control of Tax Evasion and the Role of Tax Administration 4. Fiscal Federalism in the Big Developing Countries: China and India 5. What about the Countries’ Fiscal Sustainability? 6. The Facts and the Political Economy of the Welfare Without the Welfare State 7. China 8. India 9. Japan 10. Malaysia 11. South Korea 12. Thailand

About the Authors

Luigi Bernardi is a Professor of Public Finance at the University of Pavia, Italy. Angela Fraschini is a Professor of Public Finance at the University of Eastern Piedmont- Italy. Parthasarathi Shome is an Adviser to the Union Finance Minister, Ministry of Finance, India.

About the Series

Routledge International Studies in Money and Banking

This series explores the roles of money and banking in the modern world. Banking is an increasingly important and international industry, and its interaction with money is a major concern for the world's economic policy-makers.

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS064000
BUSINESS & ECONOMICS / Taxation / General
BUS064010
BUSINESS & ECONOMICS / Taxation / Corporate