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

Mukul G Asher

Asian-Pacific Economic Literature, 1989, vol. 3, issue 1, 37-61

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.

Date: 1989
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