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

Andrea Manuelli

Innocenti Occasional Papers, Economic Policy Series

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.

Keywords: economic aid; economic reform; tax reforms; Asia (search for similar items in EconPapers)
JEL-codes: D63 H20 H30 O53 (search for similar items in EconPapers)
Pages: 60
Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ucf:iopeps:iopeps94/50

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