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Taxation of Financial Assets in the SEACEN Countries

Author

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  • Mulyana Soekarni

Abstract

This study is divided into two parts. Part I covers the regional analysis of taxation of financial assets in SEACEN countries. It describes an overview of the tax system in the SEACEN countries and the impact of taxation of financial assets on savings. Part II consists of country chapters outlining the individual country's tax system, taxation of financial assets and the results of empirical investigation on how these taxes affect the respective country's savings function. The participating countries are Indonesia, Korea, Malaysia, Nepal, Philippines, Singapore, Sri Lanka and Thailand.

Suggested Citation

  • Mulyana Soekarni, 1996. "Taxation of Financial Assets in the SEACEN Countries," Research Studies, South East Asian Central Banks (SEACEN) Research and Training Centre, number rp33, April.
    • Handle: RePEc:sea:rstudy:rp33
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    File URL: https://www.seacen.org/publications/RePEc/702001-100211-PDF.pdf
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