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Asia and the Pacific: Shaping future tax policies in a digital era

Author

Listed:
  • Zhenqian Huang

    (Macroeconomic Policy and Financing for Development Division, United Nations Economic and Social Commission for Asia and the Pacific)

  • Lena Kaiser

    (Macroeconomic Policy and Financing for Development Division, United Nations Economic and Social Commission for Asia and the Pacific)

Abstract

Technological advancements bring both opportunities and challenges for taxation policy. Although they improve revenue raising and efficiency of spending, to fully harness such benefits requires concerted national and international efforts. Asian and Pacific economies are at the forefront in reforming taxation policies in a digital era to counter under- or double-taxation.

Suggested Citation

  • Zhenqian Huang & Lena Kaiser, 2019. "Asia and the Pacific: Shaping future tax policies in a digital era," MPDD Policy Briefs PB102, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    • Handle: RePEc:unt:pbmpdd:pb102
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    File URL: https://www.unescap.org/sites/default/files/PB102_Tax%20policies%20in%20digital%20era.pdf
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    References listed on IDEAS

    as
    1. Bird, Richard, 2010. "Smart Tax Administration," World Bank - Economic Premise, The World Bank, issue 36, pages 1-5, October.
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