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Tax Reforms and Equity in Asia: The experience of the 1980's

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  • Andrea Manuelli

Abstract

The 1980s witnessed a number of important shifts in fiscal policy in both the developed and the developing world. These reforms were carried out in response to such growing pressures as the debt crisis, which were hampering the basic operation of taxation and its overall performance in terms of revenue, fairness and efficiency. This paper examines the Asian experience of this process of change - identifying key reforms and assessing their effectiveness. Particular emphasis is placed throughout upon the equity implications of the various tax systems.

Suggested Citation

  • Andrea Manuelli, 1994. "Tax Reforms and Equity in Asia: The experience of the 1980's," Papers iopeps94/50, Innocenti Occasional Papers, Economic Policy Series.
  • Handle: RePEc:ucf:iopeps:iopeps94/50
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    More about this item

    Keywords

    economic aid; economic reform; tax reforms;

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • O53 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Asia including Middle East

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