IDEAS home Printed from https://ideas.repec.org/a/bla/apacel/v3y1989i1p37-61.html

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1467-8411.1989.tb00165.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1467-8411.1989.tb00165.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. World Bank, 1988. "World Development Report 1988," World Bank Publications - Books, The World Bank Group, number 5971, April.
    2. -, 1986. "Agenda = Agenda," Series Históricas 8749, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Xinshen DIAO & Terry L. ROE & A. Erinç YELDAN, 1999. "How Fiscal Mismanagement May Impede Trade Reform: Lessons From An Intertemporal, Multi-Sector General Equilibrium Model For Turkey," The Developing Economies, Institute of Developing Economies, vol. 37(1), pages 59-88, March.
    2. Ayranci, Evren, . "Family involvement in and institutionalization of family businesses: A research," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 3(3), pages 1-22.
    3. Agarwalla, Astha, 2011. "Agglomeration Economies and Productivity Growth in India," IIMA Working Papers WP2011-01-08, Indian Institute of Management Ahmedabad, Research and Publication Department.
    4. Nelson, Edward, 2017. "Reaffirming the Influence of Milton Friedman on U.K. Economic Policy," Working Papers 2017-01, University of Sydney, School of Economics, revised Feb 2017.
    5. Dayuan Hu & Richard Ready & Angelos Pagoulatos, 1995. "An economic analysis of wind erosion control in the inner Mongolia Plateau, China," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 6(4), pages 321-340, December.
    6. Raitio, Kaisa, 2013. "Discursive institutionalist approach to conflict management analysis — The case of old-growth forest conflicts on state-owned land in Finland," Forest Policy and Economics, Elsevier, vol. 33(C), pages 97-103.
    7. David P Carter & Christopher M Weible & Saba N Siddiki & Xavier Basurto, 2016. "Integrating core concepts from the institutional analysis and development framework for the systematic analysis of policy designs: An illustration from the US National Organic Program regulation," Journal of Theoretical Politics, , vol. 28(1), pages 159-185, January.
    8. Arindam Das-Gupta & Ira Gang, 2000. "Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 177-194, March.
    9. Miriam Hartlapp & Julia Metz & Christian Rauh, 2010. "The agenda set by the EU Commission: the result of balanced or biased aggregation of positions?," LEQS – LSE 'Europe in Question' Discussion Paper Series 21, European Institute, LSE.
    10. Buitrago R., Ricardo E. & Barbosa Camargo, María Inés, 2021. "Institutions, institutional quality, and international competitiveness: Review and examination of future research directions," Journal of Business Research, Elsevier, vol. 128(C), pages 423-435.
    11. Gerritsen, Rolf & Abbott, Jacky, 1989. "Again The Lucky Country?: Australian Rural Policy in 1988 and 1989," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 58(01), pages 1-17, April.
    12. Flinchbaugh, Barry L., 0. "The 1985 Farm Bill And Future Commodity Policy Education," Increasing Understanding of Public Problems and Policies, Farm Foundation.
    13. Tamara R. Lave & Lester B. Lave, 1991. "Public Perception of the Risks of Floods: Implications for Communication," Risk Analysis, John Wiley & Sons, vol. 11(2), pages 255-267, June.
    14. Zyglidopoulos, Stelios C. & Georgiadis, Andreas P. & Carroll, Craig E. & Siegel, Donald S., 2012. "Does media attention drive corporate social responsibility?," Journal of Business Research, Elsevier, vol. 65(11), pages 1622-1627.
    15. Khavul, Susanna & Pérez-Nordtvedt, Liliana & Wood, Eric, 2010. "Organizational entrainment and international new ventures from emerging markets," Journal of Business Venturing, Elsevier, vol. 25(1), pages 104-119, January.
    16. Blind, Georg, 2015. "Behavioural rules: Veblen, Nelson-Winter, Oström and beyond," MPRA Paper 66866, University Library of Munich, Germany.
    17. Noel Rapa & Abigail Marie Rapa, "undated". "The macroeconomic effects of closing the public sector capital gap in Malta," CBM Policy Papers PP/07/2019, Central Bank of Malta.
    18. Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
    19. Herrmann, Roland & Sulaiman, Nasarudin & Wiebelt, Manfred, 1989. "How non-agricultural import protection taxes agricultural exports: a true protection: analysis for Peru and Malaysia," Kiel Working Papers 394, Kiel Institute for the World Economy.
    20. repec:gig:joupla:v:3:y:2011:i:3:p:95-126 is not listed on IDEAS
    21. Richard H. Sabot, 1992. "Human Capital Accumulation in Post Green Revolution Rural Pakistan: A Progress Report," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 31(4), pages 449-490.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:apacel:v:3:y:1989:i:1:p:37-61. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://onlinelibrary.wiley.com/journal/14678411 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.