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TAX REFORMS IN EAST ASIAN DEVELOPING COUNTRIES: Motivations, directions, and implications

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  • Mukul G Asher

Abstract

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.

Suggested Citation

  • Mukul G Asher, 1989. "TAX REFORMS IN EAST ASIAN DEVELOPING COUNTRIES: Motivations, directions, and implications," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 3(1), pages 37-61, March.
    • Handle: RePEc:bla:apacel:v:3:y:1989:i:1:p:37-61
    DOI: 10.1111/j.1467-8411.1989.tb00165.x
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    1. -, 1986. "Agenda = Agenda," Series Históricas 8749, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    1. Souza, Maria da Conceição Sampaio de, 1997. "Patterns of Taxation in Latin America and East Asia," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 51(4), October.
    2. Vito Tanzi & Parthasarathi Shome, 1992. "The Role of Taxation in the Development of East Asian Economies," NBER Chapters, in: The Political Economy of Tax Reform, pages 31-65, National Bureau of Economic Research, Inc.

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