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

Zhenqian Huang and Lena Kaiser
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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

No PB102, MPDD Policy Briefs from United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)

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.

Date: 2019-07
New Economics Papers: this item is included in nep-pay, nep-pbe and nep-sea
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